CELEX: 31974R2658
Language: en
Date: 1974-10-15 00:00:00
Title: Regulation (EEC) No 2658/74 of the Council of 15 October 1974 amending Regulation (EEC) No 950/68 on the Common Customs Tariff

1 . 11 . 74                         Official Journal of the European Communities                                No L 295 / 1
                                                             I
                                         (Acts whose publication is obligatory)
                                  REGULATION (EEC) No 2658/74 OF THE COUNCIL
                                                   of 15 October 1974
                         amending Regulation (EEC) No 950/68 on the Common Customs Tariff
 THE COUNCIL OF THE EUROPEAN COMMUNITIES,                       the tariff nomenclature resulting from their
                                                                application shall be included in the Common
                                                                Customs Tariff and/or amend customs duties ;
                                                                whereas it is therefore appropriate to include in this
Having regard to the Treaty establishing the                    Regulation all the amendments resulting from
European Community, and in particular Articles 28               Regulations adopted under the common agricultural
 and 113 thereof;                                               policy;
 Having regard to the proposal from the Commission ;            Whereas it is necessary to amend the text of certain
                                                                subheadings and chapter notes in the Common
                                                                Customs      Tariff      to   take      account of  Council
Whereas, under the Agreement signed with third                  Directive No 71 /354/EEC (3) of 18 October 1971
countries as a result of the negotiations carried out           on the approximation of the laws of the Member
pursuant to Article XXIV, paragraph 6 of the                    States relating to units of measurement;
General Agreement on Tariffs and Trade, as
concluded by the Council Decision of 20 July 1974,
the European Economic Community has undertaken                  Whereas it is appropriate, for the sake of clarity, to
to reduce customs duties for various products on                bring the whole of the Common Customs Tariff up
1 January 1975 ; whereas it is expedient, therefore, in         to date ; whereas, for this purpose, it is necessary to
order to ensure uniform application of the Common               collect in a single text not only the parts which are
Customs Tariff, to specify in Council Regulation                amended as from 1 January 1975 but also the parts
 (EEC) No 950/68 (*) of 28 June 1968 on the                     which have already been amended and those which
Common Customs Tariff, as last amended by                       remain unchanged;
Regulation (EEC) No 1615/74 (2), the conventional
duties applicable . to those products from
1 January 1975 ;                                                Whereas, although temporary tariff amendments and
                                                                the preferential systems resulting from the various
                                                                acts adopted by the Community form an integral
                                                                part of the Common Customs Tariff, it seems
Whereas for certain headings or chapter notes it is             appropriate not to include them in this Regulation ;
necessary to introduce amendments with the object
of ensuring uniform application of the Common
Customs Tariff; whereas, moreover, a certain                    Whereas this Regulation does not apply to products
number of drafting amendments are justified for the             covered by the Treaty establishing the European
purpose of improving the Common Customs Tariff;                 Coal and Steel Community although the nomencla­
                                                                ture and the conventional duties for these products
                                                                are included, for information purposes, in the
Whereas      certain   Regulations   on    the   common         Schedule of Customs Duties in order to make the
organization of agricultural markets provide that               latter easier to understand,
(!) OJ No L 172, 22 . 7. 1968 p. 1 .                             (3 ) OJ No L 243 , 29 . 10. 1971 , p . 29 .
(2) OJ No L 174, 28 . 6. 1974, p. 4.
 ---pagebreak--- No L 295/2                      Official Journal of the European Communities                           1 . 11 . 74
HAS ADOPTED THIS REGULATION :                              the Annex appended to this Regulation.
                     Article 1                                                   Article 2
The Annex headed ' Common Customs Tariff' to               This   Regulation    shall   enter   into force      on
Regulation (EEC) No 950/68 is hereby replaced by           1 January 1975 .
            This Regulation shall be binding in its entirety and directly applicable in . all Member
            States .
            Done at Luxembourg, 15 October 1974.
                                                                            For the Council
                                                                             The President
                                                                            B. DESTREMAU
 ---pagebreak--- 1 . 11 . 74   Official Journal of the European Communities No L 295 /3
                               ANNEX
            COMMON CUSTOMS TARIFF
 ---pagebreak---  ---pagebreak--- 1 . 11.74                             Official Journal of the European Communities                                No L 295 /5
                                                        SUMMARY
                                                        Page    Chapter                                                  Pages
        PART I — PRELIMINARY PROVISIONS                         13 Raw vegetable materials of a kind suitable for
                                                                     use in dyeing or in tanning ; lacs ; gums ; resins
                                                                     and other vegetable saps and extracts                 63
Section I — General Rules
                                                                14 Vegetable plaiting and carving materials ; vege­
A. Rules for the interpretation of the nomenclature                  table products not elsewhere specified or
                                                                     included                                              65
    of the Common Customs Tariff                          11
B. General rules concerning duties                        12                                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
A. Goods for certain categories of ships, boats and                  cleavage products ; prepared edible fats ; animal
    other vessels                                         13         and vegetable waxes                                   66
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
Chapter                                                         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
 2   Meat and edible meat offals                          19         of plants                                             86
 3   Fish, crustaceans and molluscs                      26     21   Miscellaneous edible preparations                     94
 4 Dairy produce ; birds' eggs ; natural honey ; edible         22 Beverages, spirits and vinegar               •         102
     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, matd 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 295 6                              Official Journal of the European Communities                                      1 . 11.74
Chapter                                                   Page     Chapter                                                      Page
29   Organic chemicals                                    139                                Section X
30 Pharmaceutical products                                156
                                                                   Paper-making material ; paper and paperboard and articles
31 ■ Fertilisers                            1             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, artificial                 typescripts and plans                                   206
     waxes, prepared waxes, polishing and scouring
     preparations, candles and similar articles, model­
     ling pastes and "dental waxes"                       166                                Section XI
35 Albuminoidal substances ; glues                         168
                                                                                   Textiles and textile articles
36 Explosives ; pyrotechnic products ; matches ; pyro­
     phoric alloys ; certain combustible preparations 170
                                                                   50   Silk and waste silk                                     212
37 Photographic and cinematographic goods ....            171
                                                                   51   Man-made fibres (continuous)                            214
38   Miscellaneous chemical products                       173
                                                                   52   Metallised textiles                                     216
                                                                   53   Wool and other animal hair                              217
                           Section VII
                                                                   54   Flax and ramie                                          219
                                                                   55   Cotton                                                  220
Artificial resins and plastic materials, cellulose esters and
ethers, and articles thereof ; rubber, synthetic rubber,           56   Man-made fibres (discontinuous)                         221
                  factice, and articles thereof
                                                                   57 Other vegetable textile materials ; paper yarn and
39 Artificial resins and plastic materials, cellulose                   woven fabrics of paper yarn                             223
     esters and ethers ; articles thereof                  178     58 Carpets, mats, matting and tapestries ; pile and
                                                                        chenille fabrics ; narrow fabrics ; trimmings ;
40 Rubber, synthetic rubber, factice, and articles                      tulle and other net fabrics ; lace ; embroidery . . . 224
      thereof                                              183
                                                                   59 Wadding and felt ; twine, cordage, ropes and
                                                                        cables ; special fabrics ; impregnated and
                                                                        coated fabrics ; textile articles of a kind suitable
                           Section VIII                                 for industrial use                                      227
                                                                   60 Knitted and crocheted goods                               231
Raw hides and skins, leather, furskins and articles thereof ;
saddlery and harness ; travel goods, handbags and similar          61 Articles of apparel and clothing accessories of
containers ; articles of gut (other than silk-worm gut)                 textile fabric, other than knitted or crocheted
                                                                        goods                                                   233
41    Raw hides and skins (other than furskins) and                62 Other made up textile articles                             235
      leather                                              188
                                                                   63 Old clothing and other textile articles ; rags            237
42    Articles of leather ; saddlery and harness ; travel
     goods, handbags and similar containers ; articles
      of animal gut (other than silk-worm gut)             190
                                                                                             Section XII
43    Furskins and artificial fur ; manufactures thereof   192
                                                                   Footwear, headgear, umbrellas, sunshades, whips, riding­
                                                                   crops and parts thereof ; prepared feathers and articles
                            Section IX                             made therewith : artificial flowers ; articles of human hair ;
                                                                                                 fans
Wood and articles of wood ; wood charcoal ; cork and
articles of cork ; manufactures of straw, of esparto and of        64 Footwear, gaiters and the like ; parts of such
          other plaiting materials ; basketware and                     articles                                                238
                           wickerwork
                                                                   65 Headgear and parts thereof                                240
44   Wood and articles of wood ; wood charcoal . . .       194     66 Umbrellas, sunshades, walking-sticks, whips,
                                                                        riding-crops and parts thereof                          242
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 ; fans                                    243
 ---pagebreak--- 1 . 11.74                                 Official Journal of the European Communities                                No L 295/ 7
Chapter                                                    Page      Chapter                                                  Page
                          Section XIII                               87 Vehicles, other than railway or tramway rolling­
                                                                         stock, and parts thereof                             330
Articles of stone, of plaster, of cement, of asbestos, of
mica and of similar materials ; ceramic products ; glass             88 Aircraft and parts thereof ; parachutes ; catapults
                         and glassware                                    and similar aircraft launching gear ; ground flying
                                                                          trainers                                            333
68 Articles of stone, of plaster, of cement, of asbestos,            89 Ships, boats and floating structures                  334
     of mica and of similar materials                       245
69   Ceramic products                                       249
70 Glass and glassware                                      253                              Section XVIII
                          Section XIV                                Optical, photographic, cinematographic, measuring,
                                                                     checking, precision, medical and surgical instruments and
Pearls, precious and semi-precious stones, precious metals,          apparatus ; clocks and watches ; musical instruments ;
rolled precious metals, and articles thereof ; imitation             sound recorders and reproducers ; television image and
                        jewellery ; coin                                     sound recorders and reproducers, magnetic ;
                                                                                             parts thereof
71 Pearls, precious and semi-precious stones, pre­                   90 Optical, photographic, cinematographic, measur­
     cious metals, rolled precious metals, and articles
     thereof ; imitation jewellery                          257          ing, checking, precision, medical and surgical
                                                                         instruments and apparatus ; parts thereof            335
72   Coin                                                   262
                                                                     91   Clocks and watches and parts thereof                341
                           Section XV                                92   Musical instruments ; sound recorders and
                                                                         reproducers ; television image and sound
          Base metals and articles of base metal                          recorders and reproducers, magnetic ; parts and
                                                                          accessories of such articles                        343
73   Iron and steel and articles thereof                    264
74 Copper and articles thereof                              279                               Section XIX
75   Nickel and articles thereof                            282
                                                                                Arms and ammunition ; parts thereof
76   Aluminium and articles thereof                         284
                                                                     93 Arms and ammunition ; parts thereof                   346
77 Magnesium and beryllium and articles thereof 287
78   Lead and articles thereof                              288
79   Zinc and articles thereof                              290                                Section XX
80   Tin and articles thereof                               292                  Miscellaneous manufactured articles
81 Other base metals employed in metallurgy and
     articles thereof                                       294      94 Furniture and parts thereof ; bedding, mattresses,
                                                                          mattress supports, cushions and similar stuffed
82 Tools, implements, cutlery, spoons and forks,                          furnishings                                         348
     of base metal ; parts thereof                          297
                                                                     95 Articles and manufactures of carving or mould­
83   Miscellaneous articles of base metal                   300           ing material                                        350
                                                                     96 Brooms, brushes, feather dusters, powder-puffs
                          Section XVI                                     and sieves                                           352
Machinery and mechanical appliances ; electrical equip­              97 Toys, games and sports requisites ; parts
                     ment ; parts thereof                                 thereof                                              353
                                                                     98   Miscellaneous manufactured articles                  355
84 Boilers, machinery and mechanical appliances ;
     parts thereof                                          304
85 Electrical machinery and equipment ; parts                                                  Section XXI
     thereof                                                319
                                                                              Works of art, collectors' pieces, and antiques
                          Section XVII
                                                                     99 Works of art, collectors' pieces, and antiques . .     358
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)               328       concessions have been granted                             361
 ---pagebreak---  ---pagebreak--- 1 . 11 . 74 Official Journal of the European Communities No L 295/9
                                 PART I
                   PRELIMINARY PROVISIONS
 ---pagebreak---  ---pagebreak--- 1 . 11.74                          Official Journal of the European Communities                            No L 295/ 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 refer­
                 ence only ; for legal purposes, classification shall be determined according to the
                 terms of the headings and any relative Section or Chapter Notes and, provided
                 such headings or Notes do not otherwise require, according to the following
                 provisions.
             2. (a) Any reference in a heading to an article shall be taken to include a reference
                     to that article incomplete or unfinished, provided that, as imported, the
                     incomplete or unfinished article has the essential character of the complete
                     or finished article. It shall also be taken to include a reference to that article
                     complete or finished (or falling to be classified as complete or finished by
                     virtue of this Rule), imported unassembled or disassembled.
                 (b) Any reference in a heading to a material or substance shall be taken to include
                     a reference to mixtures or combinations of that material or substance with
                     other materials or substances. Any reference to goods of a given material or
                     substance shall be taken to include a reference to goods consisting wholly or
                     partly of such material or substance. The classification of goods consisting
                     of more than one material or substance shall be according to the principles
                     of Rule 3 .
             3 . When for any reason, goods are, prima facie, classifiable under two or more
                 headings, classification shall be effected as follows :
                 (a) The heading which provides the most specific description shall be preferred
                     to headings providing a more general description.
                 (b) Mixtures and composite goods which consist of different materials or are
                     made up of different components and which cannot be classified by reference
                     to 3 (a) shall be classified as if they consisted of the material or component which
                     gives the goods their essential character, 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 involves the highest rate of duty and if
                     this rate is the same for several headings, they shall be classified under that
                     one of such headings which occurs latest in the nomenclature of the Tariff.
             4. Goods not falling within any heading of the Tariff shall be classified under the
                 heading appropriate to the goods to which they are most akin.
             5. The above Rules shall also apply mutatis mutandis when determining the appro­
                 priate subheading within a heading.
 ---pagebreak--- No L 295/ 12                         Official Journal of the European Communities                        1 . 11.74
             B. General rules concerning duties
                1 . The customs duties applicable to imported goods originating in countries which
                    are Contracting Parties, to the General Agreement on Tariffs and Trade or with
                    which the European Economic Community has concluded agreements containing
                    the most favoured nation tariff clause shall be the conventional duties (or duties
                    resulting from conventions) shown in column 4 of the schedule of duties ; until
                    such time as a common trade policy enters into force in this respect, these "con­
                    ventional" rates shall apply to goods other than those referred to above, imported
                    from any third country.
                    Where no "conventional" duty is shown against a heading or subheading, or
                    where the rate of the "conventional" duty is higher than that of the autonomous
                    duty shown in column 3, duty shall be chargeable at the rate of the autonomous
                    duty.
                2. Paragraph 1 shall not apply where special autonomous customs duties are provided
                    for in respect of goods originating in certain countries or where preferential
                    customs duties are applicable in pursuance of association agreements.
                3 . Paragraphs 1 and 2 shall not preclude the Member States from applying customs
                    duties other than those of the Common Customs Tariff where the application
                    of such other duties is justified by Community Law.
                4. The duties expressed as percentage rates in columns 3 and 4 are ad valorem
                    duties .
                5. The letter (L) appearing in column 3 opposite certain headings or subheadings
                    denotes that the goods concerned are subject to levies.
                6. The letters "vc" in columns 3 and 4 denote that the goods concerned are chargeable
                    with a "variable component" determined under the regulations relating to trade
                    in certain goods processed from agricultural products.
             C. General rules applicable both to nomenclature and to duties
                1 . Unless provided otherwise, the provisions relating to value for customs purposes
                    shall be applied to determine, in addition to the value for the assessment of ad
                    valorem customs duties, the values by reference to which the scope of certain
                    headings or subheadings is defined.
                2. The dutiable weight, in the case of goods chargeable by weight, and the weights
                    by reference to which the scope of certain headings or subheading is defined,
                    shall be taken to be :
                     (a) in the case of a reference to "gross weight", the aggregate weight of the goods
                         and of all packings thereof ;
                     (b) in the case of a reference to "net weight" or simply to "weight" without
                         qualification, the weight of the goods themselves without packing of any kind.
                    For the purposes of paragraphs (a) and (b) above, "packing" means any external
                    or internal containers, holders, wrappings or supports, other than transport de­
                    vices (e.g., transport containers), tarpaulins, tackle or ancillary transport equip­
                    ment .
                3 . The unit of account (UA) by reference to which certain specific customs duties
                    are expressed or the scope of certain headings or subheadings is defined has a
                    value of 0-88867088 g of fine gold. The exchange rate to be used in converting
                    the unit of account into Belgian francs, Danish kroner, Dutch guilders, French
                    francs , German marks, Irish pounds, Italian lire, Luxembourg francs or pounds
                    sterling shall be that corresponding to the par value communicated to and recog­
                    nised by the International Monetary Fund in respect of these currencies .
 ---pagebreak--- 1 . 11.74                         Official Journal of the European Communities                             No L 295/13
                                                      SECTION II
                                                SPECIAL PROVISIONS
          A. Goods for certain categories of ships, boats and other vessels
             Customs duties are suspended in respect of goods for use in the construction, repair,
             maintenance or conversion of the ships, boats or other vessels listed in the following
             schedule, or for fitting out or equipping such ships, boats or other vessels.
             Heading
              number                                         Description of goods
               89.01         Ships, boats and other vessels not falling within headings Nos 89.02 to
                             89.05 :
                             A. Warships
                             B. Other :
                                 L Sea-going vessels
               89.02         Vessels specially designed for towing (tugs) or pushing other vessels :
                             A. Tugs
                             B. Pusher craft:
                                 I. Sea-going
               89.03         Light-vessels, fire-floats, dredgers of all kinds, floating cranes, and other
                             vessels the navigability of which is subsidiary to their main function ;
                             floating docks:
                             A. Sea-going vessels
             The suspension shall be subject to such conditions as may be determined by the com­
             petent authorities with a view to Customs control of the use of such goods.
          B. Minor importations of a non-commercial nature
             1 . Customs duty shall be charged at the flat rate of 10% ad valorem on goods sent
                  in small consignments to private individuals, provided that such importations are
                  not of a commercial nature. Such flat rate assessment shall not apply to goods
                  falling within Chapter 24.
             2. An importation shall be treated as not being of a commercial nature if :
                 — it is occasional ;
                  — it consists solely of goods for personal or family use by the consignee, and of
                      such kind or quantity that there is no indication that they are being imported
                      for any commercial purpose ; and
                  — it consists of goods of an aggregate value not exceeding 60 UA.
 ---pagebreak--- No L 295/ 14                       Official Journal of the European Communities                          1 . 11 . 74
               3 . The flat rate of customs duty of 10% ad valorem shall not apply to goods imported
                   under the conditions set out in paragraph 1 if the addressee of the packet has,
                   before they are charged with the said flat rate, requested that they be subjected
                   to the customs duties appropriate to them. All the goods making up the consign­
                   ment shall then be subjected to the duties which are appropriate to them.
            C. Packings imported full
               1 . Packings, as defined in Section I, C. , 2., imported ful land 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 tor the goods contained therein
                           and have an independent and durable use other than as packings, or
                       — where they have been used in order to evade payment of the customs
                           duties applicable thereto in accordance with their tariff description.
               2. Where packings covered by the provisions of paragraphs 1 (a) and (b) contain
                   goods of several different Tariff descriptions , the weight and value of the packings
                   shall, for the purpose of determining their dutiable weight or value, be apportioned
                   between all the goods contained, in proportion to the weight or value of those
                   goods .
 ---pagebreak--- 1 . 11.74 Official Journal of the European Communities No L 295/ 15
                            PART II
              SCHEDULE OF CUSTOMS DUTIES
 ---pagebreak---  ---pagebreak---  1 . 11.74                                       Official Journal of the European Communities                                                     No L 295/ 17
                                                                           SECTION I
                                                    LIVE ANIMALS ; ANIMAL PRODUCTS
                                                                          CHAPTER 1
                                                                      LIVE ANIMALS
 Notes
 1 . This Chapter covers all live animals except :
      (a) Fish, crustaceans and molluscs, of headings Nos 03.01 and 03.03 ;
      (b) Microbial cultures and other products of heading No 30.02 ; and
      (c) Animals of heading No 97.08.
2. Any reference in this Chapter to a particular genus or species, except where the context otherwise requires,
      includes a reference to the young of that genus or species.
Additional Note
For purposes of subheading 01.02 A II a), the expression "calves" means animals of the domestic bovine species
weighing on the hoof 220 kg or less and not yet having any permanent teeth .
                                                                                                                                          Rate of Duty
       Heading                                                                                                                   autonomous
       number                                                       Description                                                       "it          conventional
                                                                                                                                   or Levy              •/.
                                                                                                                                     (L)
          1                                                               2                                                            3                 4
       01.01           Live horses, asses, mules and hinnies :
                       A. Horses :
                              I. Pure-bred breeding animals (a)                                                                     Free              Free
                             II. For slaughter (a)                                                                                   11                 4
                           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) Calves                                                                                        16 ( b)             —
                                                                                                                                 + (L) (*)
                                  b ) Other :
                                      1 . Cows for immediate slaughter, the meat of which is intended
                                          for processing (a)                               ·                                         16                —
                                                                                                                                 + (L) (*)
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) This rate is reduced to 4 % in respect of calves of a weight of less than 80 kg, intended for fattening, subject to certain conditions prescribed by Article 11
     (as amended) of Regulation (EEC) No 805/68 of the Council of 17 June 1968 .
{*) In certain conditions, a levy is applicable in addition to the customs duty.
 ---pagebreak--- No L 295/ 18                                        Official Journal of the European Communities                                                      1 . 11.74
                                                                                                                                         Rate of Duty
                                                                                                                              autonomous
       Heading                                                     Description                                                                   conventional
       number                                                                                                                       •/»
                                                                                                                                 or Levy                •/o
                                                                                                                                   (L)
           1                                                            2                                                           3                    4
        01.02           A. II. b) 2. Other:
    (continued)                            aa) Not yet having any permanent teeth, of a weight of not
                                                  less than 350 kg but not more than 450 kg in the case
                                                  of male animals, or of not less than 320 kg but not
                                                  more than 420 kg in the case of female animals (a)                         16 + (L) (*)              ( b)
                                          bb) Other                                                                          16(c) + (L)(*)         (d) (e)
                        B. Other                                                                                                 »Free
        01.03           Live swine :
                        A. Domestic species :
                                                                                                                                  Free               Free
                              I. Pure-bred breeding animals (a)
                             II. Other :
                                  a) Sows having farrowed at least once, of a weight of not less than
                                      160 kg                                                                                     16 (L)
                                  b) Other                                                                                       16 (L)
                        B. Other                                                                                                  Free
        01.04           Live sheep and goats:
                        A. Domestic species:
                              I. Sheep :
                                                                                                                                  Free                Free
                                  a) Pure-bred breeding animals (a)
                                                                                                                                    15
                                  b) Other
                             II . 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 185 g                                                                       12 (L)
                        B. Other:
                              I. Fowls                                                                                           12    (L)
                             II. Ducks                                                                                           12    (L)
                            III . Geese                                                                                          12    (L)
                            IV. Turkeys                                                                                          12    (L)
                               V. Guinea fowls                                                                                   12    (L)
        01.06           Other live animals :
                        A. Domestic         rabbits                                                                                 10                    8
                        B. Pigeons                                                                                                  12                   10
                        C. Other                                                                                                  Free                  (f)
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) The levy shall be established in accordance with the provisions set out in Protocol No 1 appended to the Trade Agreement between the EEC and the
     Socialist Federal Republic of Yugoslavia.
(c) This rate is reduced to 8 % in respect of young male animals of a weight of not less than 220 kg but not more than 300 kg, intended for fattening, subject
     to certain conditions prescribed by Article 11 ( as amended) of Regulation ( EEC) No 805 /68 of the Council of 27 June 1968.
(d) A rate of 6% is applicable within the limits of an annual tariff quota, to be granted by the competent authorities of the European Communities, of 20 000
     heifers and cows (other than for slaughter) of the following breeds : grey, brown, yellow , spotted Simmental and Pinzgau. Qualification for quota is subject
     to conditions to be determined by the competent authorities of the Member State of destination :
(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 Fribourg. To qualify for the quota, animals
     of the breeds specified must be covered by the following documents :
     — bulls :                    pedigree certificate ;
     — cows and heifers :         pedigree certificate or herd book entry certificate attesting to the purity of the breed.
( f) See Annex .
(*) In certain conditions, a levy is applicable in addition to the customs duty.
 ---pagebreak--- 1 . 11 . 74                            Official Journal of the European Communities                       No L 295/ 19
                                                        CHAPTER 2
                                           MEAT AND EDIBLE MEAT OFFALS
Note
This Chapter does not cover :
(a) Products of the kinds described in headings Nos 02.01, 02.02, 02.03 , 02.04 and 02.06, unfit or unsuitable for
     human consumption ;
(b) Guts, bladders or stomachs of animals (heading No 05.04) and animal blood (heading No 05.15); or
(c) Animal fat, other than products of heading No 02.05 (Chapter 15).
Additional Notes
1 . The following expressions shall have the meanings hereunder assigned to them :
     A. " Carcases of domestic bovine animals", for the purposes of subheading 02.01 All a): whole carcases of
          the slaughtered animals after having been bled, eviscerated and skinned. Such carcases are imported with
          or without the heads, with or without the feet and with or without the other offals attached. Where carcases
          are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital
          joint. When imported without the. feet, the latter must have been cut off at the carpo-metacarpian or tarso­
          metatarsian joints ;                                                   1
     B. "Half-carcases of domestic bovine animals", for the purposes of subheading 02.01 All a): the product
          resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal,
          lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis ;
     C. "Calf carcases", for the purposes of subheading 02.01 All a) 1 aa) 11 : carcases of animals of the domestic
          bovine species with the typical light colour of veal, weighing per carcase 130 kg or less ;
    D. "Calf half-carcases", for the purposes of subheading 02.01 A 11 a) 1 aa) 11 : half-carcases of animals
          of the domestic bovine species with the typical light colour of veal, weighing per half-carcase 65 kg
          or less;
     E. "Unseparated calf forequarters", for the purposes of subheading 02.01 A II a) 1 aa) 22 : the whole of the
          front part of a calf carcase comprising all the bones and the scrag, neck and shoulder, with a maximum
          of eight pairs of ribs and a minimum of four pairs of ribs with or without the thin flank. These cuts must
          be of the typical light colour of veal and weigh not more than 60 kg ;
     F. "Separated calf forequarters", for the purposes of subheading 02.01 A II a) 1 aa) 22 : the front part of a
          calf half-carcase comprising all the bones and the scrag, neck and shoulder, with a maximum of eight ribs
          and a minimum of four ribs with or without the thin flank. These cuts must be of the typical light col­
          our of veal and weigh not more than 30 kg ;
     G. "Unseparated calf hindquarters", for the purposes of subheading 02.01 All a) 1 aa) 33 : the whole of the
          rear part of a calf carcase comprising all the bones and the thighs and loins, with a minimum of five pairs
          of whole or cut ribs with or without the knuckle and with or without the thin flanks. These cuts must be
          of the typical light colour of veal and weigh not more than 75 kg. The expression is to be extended to cover
          the whole of the front part of a calf carcase comprising all the bones and the scrag, neck and shoulder,
          with more than eight pairs of ribs ;
     H. "Separated calf hindquarters", for the purposes of subheading 02.01 All a) 1 aa) 33 : the rear part of a calf
          half-carcase comprising all the bones and the thigh and loin, with a minimum of five whole or cut ribs
          with or without the knuckle and with or without the thin flanks. These cuts must be of the typical light
          colour of veal and weigh not more than 40 kg. The expression is to be extended to cover the front part of
          a calf half-carcase comprising all the bones and the scrag, neck and shoulder, with more than eight ribs ;
     1J. "Compensated quarters":
          (a) for the purposes of subheading 02.01 All a) 1 bb) 11 : portions composed of either :
              — forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib ;
                  and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib ; or
              — forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib,
                  with the whole of the flank and breast attached ; and hindquarters comprising all the bones and the
                  thigh and sirloin, and cut at the eighth cut rib.
              The forequarters and the hindquarters constituting "compensated quarters" must be imported at the
              same time and in equal numbers, and the total weight of the forequarters must be the same as that of
              the hindquarters; a difference of not more than 5% in those weights is allowed;
 ---pagebreak--- No L 295 /20                           Official Journal of the European Communities                                1 . 11.74
        (b) for the purposes of subheading 02.01 All a) 2 aa): portions composed of either :
            — forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib ;
                and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib ; or
            — forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib,
                with the whole of the flank and breast attached ; and hindquarters comprising all the bones and the
                thigh and sirloin, and cut at the eighth cut rib.
            The forequarters and the hindquarters constituting "compensated quarters" must be imported at the
            same time and in equal numbers, and the total weight of the forequarters must be the same as that
            of the hindquarters, a difference of not more than 5 % in those weights being allowed ;
    K. "Forequarters of adult animals", for the purposes of subheading 02.01 All a) 1 bb) 22, and "forequarters",
        for the purposes of subheading 02.01 A 11 a) 2 bb): the front part of the half-carcase comprising all the
        bones and the scrag, neck and shoulder, with a minimum of four ribs and a maximum of ten whole or cut
        ribs, with or without the thin flanks ;
    L. "Hindquarters of adult animals", for the purposes of subheading 02.01 All a) 1 bb) 33, and "hindquarters
        for the purposes of subheading 02.01 All a) 2 cc): the rear part of the half-carcase comprising all the bones
        and the thigh and sirloin, with a minimum of three whole or cut ribs, with or without the shin and with
        or without the thin flanks ; the expressions are to be extended to cover the front part of the half-carcase
        comprising all the bones and including the scrag, neck and shoulder, but with more than ten ribs ;
    M. (a) " Crop" and "chuck and blade" cuts, for the purposes of subheading 02.01 A 11 a) 2 dd) 2 bbb):
             the dorsal part of the forequarter, including the upper part of the shoulder, obtained by a cut along
             a straight line through the point where the first rib joins the first sternal segment to the point of re­
             flection of the diaphragm on the tenth with a minimum of four ribs and a maximum of ten ribs ;
        (b) "Brisket" cut, for the purposes of subheading 02.01 All a) 2 dd) 2 bbb): the lower part of the fore­
             quarter comprising the brisket navel end and brisket point end;
    N. In determining the number of whole or cut ribs referred to in paragraphs E to L, only those attached to
         the backbone shall be taken into consideration .
2 . A. For the purposes of subheadings 02.06 B 1 a) 2 aa) and 02.06 B 1 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,
        sternum, vertebral column, pelvic bone and diaphragm ;
    B. For the purposes of subheadings 02.06 B I a) 2 bb) and 02.06 B 1 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 Bib) 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 1 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 1 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                                  °/o         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
 ---pagebreak---  1 . 11.74                                       Official Journal of the European Communities                                        No L 295 /21
                                                                                                                              Rate of Duty
       Heading                                                                                                        autonomous
       number                                                      Description                                             %>          conventional
                                                                                                                        or Levy              •/.
                                                                                                                           (U
           1                                                            2                                                   3                 4
       02.01           A. II. Of bovine animals :
    {continued)                  a ) Of domestic bovine animals :
                                     1 . Fresh or chilled :
                                         aa) Of calves ;
                                               11 . Carcases and half-carcases                                      20 + (L) (*)
                                               22. Separated or unseparated forequarters                            20 + (L) (*)
                                               33. Separated or unseparated hindquarters                            20 + (L) (*)
                                         bb ) Of adult animals :
                                                11 . Carcases, half-carcases or "compensated" quarters :
                                                     aaa) Carcases of a weight of not less than 180 kg
                                                            but not more than 270 kg and half-carcases
                                                             or "compensated" quarters, of a weight of not
                                                             less than 90 kg but not more than 135 kg,
                                                             with a low degree of ossification of the
                                                            cartilages (more especially those of the sym­
                                                            physis pubis and the vertebral apophyses), the
                                                            meat of which is of a light pink colour and
                                                             the fat of which, of extremely fine structure,
                                                             is white to light yellow in colour (a)                 20 + (L) (*)           ( b)
                                                     bbb) Other                                                     20 + (L) n
                                               22. Forequarters :
                                                     aaa) Of a weight of not less than 45 kg but not
                                                            more than 68 kg, with a low degree of
                                                            ossification of the cartilages (more especially
                                                            those or the vertebral apophyses), the meat of
                                                            which is of a light pink colour and the fat of
                                                            which, of extremely fine structure, is white to
                                                            light yellow in colour (a)                              20 + (L) n             ( b)
                                                     bbb) Other                                                      20 + (L) (*)
                                              33 . Hindquarters :
                                                     aaa) Of a weight of not less than 45 kg but not
                                                            more than 68 kg (not less than 38 kg but not
                                                            more than 61 kg in the case of 'Pistola' cuts),
                                                            with a low degree of ossification of the car­
                                                            tilages (more especially those of the vertebral
                                                            apophyses), the meat of which is of a light
                                                             pink colour and the fat of which, of extremely
                                                            fine structure, is white to light yellow in
                                                            colour (a)                                               20 + (L) (*)          ( b)
                                                     bbb ) Other                                                     20 + (L) (*)
                                         cc) Other cuts of beef and veal :
                                               11 . Unboned (bone-in)                                                20 + (L) (-)
                                               22. Boned or boneless                                                 20 + (L) (*)
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
(b) The levy shall be established in accordance with the provisions set out in Protocol No 1 appended to the Trade Agreement between the EEC and the
     Socialist Federal Republic of Yugoslavia.
(*) In certain conditions , a levy is applicable in addition to the customs duty.
 ---pagebreak--- No L 295/22                                    Official Journal of the European Communities                                                    1 . 11 . 74
                                                                                                                                 Rate of Duty
      Heading                                                                                                            autonomous
       number                                                   Description                                                   v»           conventional
                                                                                                                           or Levy               •/.
                                                                                                                              (D
         1                                                           2                                                         3                  4
       02.01          A.    II. a) 2. Frozen :
   (continued)
                                       aa) Carcases, half-carcases, or "compensated" quarters ....                     20 + (L) n               (c)
                                       bb) Forequarters                                                                20 + (L) (*)             (C)
                                       cc) Hindquarters                                                                20 + (L) (*)             (c)
                                        dd) Other:
                                             11 . Unboned (bone-in)                                                     20 + (L) (*)            (a)
                                             22. Boned or boneless :
                                                   aaa) Forequarters, whole or cut into a maximum of
                                                          five pieces, each quarter being in a single
                                                          block; "compensated" quarters in two blocks,
                                                          one of which contains the forequarter, whole
                                                          or cut into a maximum of five pieces, and
                                                          the other, the hindquarter, excluding the ten­
                                                          derloin, in one piece                                         20 + (L) H              (a)
                                                   bbb) Crop, chuck and blade and brisket cuts (b)                      20 + (L) (*)            (a)
                                                   ccc) Other                                                           20 4- (L) n             (a)
                               b) Other                                                                                      20                 (a)
                          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)               —
                                   3.  Shoulders (fores) and cuts of shoulders, unboned (bone-in) . .                      20 (L)               —
                                   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 (c)                                             Free               Free
                           II. Other:
                               a) Of horses, asses, mules and hinnies                                                         16                10
                               b) Of domestic 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)                9
(a ) See Annex.
(b) Entry under this subheading is subject to the production of a certificate issued on conditions laid down by the competent authorities of the European
     Communities.
(c) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(*) In certain conditions, a levy is applicable in addition to the customs duty.
 ---pagebreak--- 1 . 11 . 74                           Official Journal of the European Communities                            No L 295 /23
                                                                                                       Rate of Duty
     Heading                                                                                  autonomous
                                                   Description                                     •/»         conventional
     number
                                                                                                or Levy             •/.
                                                                                                  (L)
         1                                               2                                         3                 4
     02.01    B. II. c) 3. Kidneys                                                              20 (L)              9
  (continued)              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                4
      02.02   Dead poultry (that is to say, fowls, ducks, geese, turkeys and guinea
              fowls) and edible offals thereof (except liver), fresh, chilled or frozen:
              A. Whole poultry:
                    I. Fowls :
                       a) Plucked and gutted, with heads and feet, known as "83%
                           chickens"                                                            18 (L)
                       b) Plucked and drawn, without heads and feet but with hearts,
                           livers and gizzards, known as "70°/o chickens"                       18 (L)
                        c) Plucked and drawn, without heads and feet and without hearts,
                           livers and gizzards, known as "65°/o chickens"                       18 (L)
                   II. Ducks :
                       a) Plucked, bled, gutted but not drawn, with heads and feet, known
                           as " 85°/o ducks"                                                    18 (L)
                       b) Plucked and drawn, without heads and feet but with hearts,
                           livers and gizzards known as "70°/o ducks"                           18 (L)
                       c) Plucked and drawn, without heads and feet and without
                           hearts, livers and gizzards, known as "63°/o ducks"                  18 (L)
                 III . Geese :
                       a) Plucked, bled, not drawn, with heads and feet, known as
                           " 82°/o geese"                                                       18 (L)
                       b) Plucked and drawn, without heads and feet, with or without
                           hearts and gizzards, known as "75°/o geese"                          18 (L)
                  IV. Turkeys                                                                   18 (L)
                   V. Guinea fowls                                                              18 (L)
              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)
 ---pagebreak--- No L 295/24                          Official Journal of the European Communities                                1 . 11.74
                                                                                                    Rate of Duty
   Heading                                                                                 autonomous
    number                                        Description                                   •/,         conventional
                                                                                             or Levy              •/.
                                                                                                (L)
       1                                               2                                         3                 4
    02.02    B.   II. e) 2. Of turkeys :
 (continued)                   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
    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)
 ---pagebreak---  1 . 11.74                                        Official Journal of the European Communities                          No L 295/25
                                                                                                                 Rate of Duty
      Heading                                                                                           autonomous
       number                                                     Description                                 %          conventional
                                                                                                          or Levy             %
                                                                                                             (L)
          1                                                             2                                     3               4
       02.06
                       B.      I. b) Dried or smoked:
    (continued)
                                       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)
                                       6. Bellies (streaky) and cuts of bellies :
                                           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)
                             11. Edible meat offals :
                                  a) Heads and cuts of heads; necks                                       25 (L)
                                  b) Feet and tails                                                       25 (L)
                                  c)  Kidneys                                                             25 (L)
                                  d)  Livers                                                              25 (L)
                                  e)  Hearts, tongues and lungs                                           25 (L)
                                  f)  Livers, hearts, tongues and lungs attached to the trachea and
                                      gullet                                                              25 (L)
                                  g) Other                                                               25 (L)
                       C. Other :
                              I. Of domestic bovine animals :
                                  a ) Meat :
                                      1 . Unboned ( bone-in)                                          24 + (L) n
                                      2. Boned or boneless                                            24 + (L) (*)
                                  b) Offals                                                                 24
                          II . Other                                                                        24
(*) In certain conditions, a levy is applicable in addition to the customs duty.
 ---pagebreak--- No L 295/26                                      Official Journal of the European Communities                                                     1 . 11.74
                                                                     CHAPTER 3
                                                   FISH, CRUSTACEANS AND MOLLUSCS
Note
This Chapter does not cover :
(a) Marine mammals (heading No 01.06) or meat thereof (heading No 02.04 or 02.06) ;
(b) Fish (including livers and roes thereof), crustaceans and molluscs, dead, unfit or unsuitable for human consump­
      tion by reason of either their species or their condition (Chapter 5) ; or
(c) Caviar or caviar substitutes (heading No 16.04).
                                                                                                                                      Rate of Duty
       Heading                                                                                                             autonomous
       number                                                   Description                                                      •/·          conventional
                                                                                                                              or Levy              •/.
                                                                                                                                 (L)
          t                                                           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 . v                                                                          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) Subiect 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 metric tons to be granted by the competent authorities of the European Communities
     and subject to compliance with the reference price.
 ---pagebreak---  1.11.74                                        Official Journal of the European Communities                                              No L 295/27
                                                                                                                                   Rate of Duty
      Heading                                                                                                            autonomous
                                                                                                                                            conventional
      number                                                    Description                                                    •/.
                                                                                                                            or Levy               •/.
                                                                                                                               (L)
          1                                                          2                                                          3                  4
       03.01          B.   I. c) Tunny :
   (continued)                     1 . For the industrial manufacture of products falling within
                                       heading No 16.04 (a):
                                       aa) Whole:
                                             11. Yellow-finned tunny:
                                                  aaa) Weighing not more than 10 kg each                                 25   (b)  (c)      22   (c)  (d)
                                                  bbb) Other                                                             25   (b)  (c)      22   (c)  (d)
                                             22. Long-finned tunny                                                        25  (b)  (c)      22   (c)  (d)
                                             33 . Other                                                                   25  (b)  (c)      22   (c)  (d)
                                       bb) Gilled and gutted:
                                             11 . Yellow-finned tunny:
                                                   aaa) Weighing not more than 10 kg each                                 25  (b)  (c)      22   (c)  (d)
                                                  bbb) Other                                                              25  (b)  (c)      22   (c)  (d)
                                             22. Long-finned tunny                                                        25  (b)  (c)      22   (c)  (d)
                                             33 . Other                                                                   25  (b)  (c)      22   (c)  (d)
                                       cc) Other (for example, "heads off"):
                                             11 . Yellow-finned tunny:
                                                   aaa) Weighing not more than 10 kg each                                25   (b)  (c )v    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 callarias):
                                   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 subiect to conditions to be determined by the competent authorities.
(b) Total suspension for an indefinite period .
(c) Subject to compliance with the reference price. A countervailing tax is provided for in the case of non-compliance with the reference price.
(d) Duty exemption in respect of tunny intended for the canning industry, within the limits of an annual tariff quota of 30 000 metric tons to be granted
    by the competent authorities of the European Communities and subject to compliance with the reference price. Qualification for this quota is governed
    by conditions to be determined by the competent authorities.
(e) Duty rate reduced to 6% in respect of piked dogfish (Squalus acanthias) within the limits of an annual tariff quota of 2 500 metric tons to be granted
    by the competent authorities of the European Communities.
 ---pagebreak--- No L 295 /28                                  Official Journal of the European Communities                                                          1 . 11.74
                                                                                                                                       Rate of Duty
     Heading                                                                                                                 autonomous
      number                                                     Description                                                       •/o          conventional
                                                                                                                                or Levy              •/.
                                                                                                                                   (L)
          1                                                           2                                                             3                 4
      03.01           B. I. k) Haddock:
   (continued)                     1 . Fresh or chilled                                                                           15                 15
                                   2.    Frozen                                                                                   15                 15
                                1) Whiting (Meriangus meriangus) :
                                   1 . Fresh or chilled                                                                           15                 15
                                   2 . Frozen                                                                                     15                 15
                               m) Mackerel :
                                   1 . From 15 February to 15 June:
                                         aa) Fresh or chilled                                                                    Free               Free
                                         bb) Frozen                                                                              Free               Free
                                   2. From 16 June to 14 February:
                                         aa) Fresh or chilled                                                                     20                 20
                                         bb) Frozen                                                                               20                 20
                               n) Anchovies (Engraulis sp. p.):
                                   1 . Fresh or chilled                                                                           15                 15
                                   2.    Frozen                                                                                   15                 15
                               o) Plaice :
                                   1 . Fresh or chilled                                                                           15                 15
                                   2. Frozen                                                                                      15                 15
                               p) Sea-bream of the species Dentex dentex and Pagellus:
                                   1 . Fresh or chilled                                                                           15                 15
                                   2 . Frozen                                                                                     15                 15
                               q) Other                                                                                           15                 15
                           II. Fillets :
                               a) Fresh or chilled                                                                                18                 18
                               b ) Frozen :
                                   1 . Of cod (Gadus morrhua or Gadus callarías)                                                  18                 15
                                   2.. Of coalfish (Pollachius virens or Gadus virens)                                            18                 15
                                   3 . Of haddock                                                                                 18                 15
                                   4. Of redfish (Sebastes marinus)                                                               18                 15
                                   5. Of tunny                                                                                    18                 18
                                   6. Of 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) Herrings                                                                                        12                 12
                               b) Cod                                                                                           13 (a)            13 (b)
(a) Total suspension for an indefinite period.
(b) Duty exemption within the limits of an annual tariff quota of 25 000 metric tons to be granted by the competent authorities of the European Communities.
 ---pagebreak--- 1 . 11.74                                     Official Journal of the European Communities                     No L 295/29
                                                                                                        Rate of Duty
       Heading                                                                                 autonomous
       number                                                Description                            »/»          conventional
                                                                                                 or Levy               »/.
                                                                                                    (L)
          1                                                      2                                   3                  4
       03.02         A. I. c)       Anchovies (Engraulis sp. p.)                                   15                 10
   (continued)                  d)  Common halibut (Hippoglossus vulgaris)                         15                 —
                                e)  Salmon, salted or in brine                                     15                 11
                                f)  Other                                                          15                 12
                           II. Fillets :
                                a) Of cod                                                        20 (a)               20
                                b ) Of salmon , salted or in brine                                 18                 15
                                c) Of lesser or Greenland halibut (Hippoglossus reinhardtius),
                                     salted or in brine                                            18                  15
                                d) Other                                                           18                  16
                     B. Smoked, whether or not cooked before or during the smoking process :
                            I. Herring                                                             16                  10
                           II . Salmon                                                             16                 13
                          III. Lesser or Greenland halibut (Hippoglossus reinhardtius)             16                 15
                          IV. Common halibut (Hippoglossus vulgaris)                               16                  16
                           V. Other                                                                16                  14
                     C. Livers         and  roes                                                   15                  11
                     D. Fish meal                                                                  15                  13
        03.03        Crustaceans and molluscs, whether in shell or not, fresh (live or dead),
                     chilled, frozen, salted, in brine or dried; crustaceans, in shell, simply
                     boiled in water:
                     A. Crustaceans :
                            I. Crawfish                                                            25                 ( b)
                           II. Lobsters (Homarus sp. p.):
                                a) Live                                                            25                  10
                                b ) Other :
                                     1 . Whole                                                     25                  13
                                     2 . Other                                                     25                 20
                         III. Crabs and freshwater crayfish                                        18                  15
                          IV. Shrimps and prawns :
                                a) Prawns (Pandalidae sp. p.)                                      18                  12
                                b) Shrimps of the genus " Crangon" sp. p. :
                                     1 . Fresh, chilled or simply boiled in water                  18                  18
                                     2. Other                                                      18                  18
                                c) Other                                                           18                  18
                          V. Other (for example, Norway lobsters)                                  14                  12
                     B. Molluscs :
                            I. Oysters :
                                a) European flat oysters weighing not more than 40 g each         Free               Free
                                b ) Other                                                          18                  18
(a) Total suspension for an indefinite period.
( b) See Annex.
 ---pagebreak--- No L 295/30                      Official Journal of the European Communities                                  1 . 11.74
                                                                                                   Rate of Duty
    Heading                                                                               autonomous
                                                                                                           conventional
    number                                     Description                                     •/·
                                                                                            or Levy             ·/.
                                                                                               (L)
       1                                            2                                           3                4
    03.03    B. II. Mussels                                                                   10                10
 (continued)
                III. Snails, other than sea snails                                               6             Free
                IV. Other:
                     a) Frozen :
                        1. Squid:
                            aa) Ommastrephes sagittatus and Loligo sp. p                         8               6
                            bb) Other                                                            8               8
                        2. Cuttle-fish of the species Sepia officinalis, Rossia macrosoma
                            and Sepiola rondeleti                                                8               8
                        3 . Octopus                                                              8               8
                        4. Other                                                                 8               8
                     b) Other:
                        1 . Squid ( Ommastrephes sagittatus and Loligo sp. p.)                   8               6
                        2. Other                                                                 8               8
 ---pagebreak--- 1 . 11 . 74                          Official Journal of the European Communities                         No L 295/31
                                                      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, kephir, yoghourt and similar
     fermented milk,
2. Milk and cream put up in hermetically sealed cans are regarded as preserved within the meaning of heading
     No 04.02. However, milk and cream are not regarded as so preserved merely by reason of being pasteurised ,
     sterilised or peptonised, if they are not put up in hermetically sealed cans.
Additional Notes
1 . The term "cans", as used in Note 2 to this Chapter, shall be taken to apply only to such containers of a net
     capacity not exceeding 5 kg.
2. The expression "special milk for infants", as used in subheading 04.02 B 1 a), shall be taken to mean products
     free from pathogenic and toxigenic germs and containing per gramme less than 10,000 revivifiable aerobic
     bacteria and less than 2 coliform bacteria
3. For the purpose of calculating the fat content of products falling within subheadings 04.02 Bib) and B II b)
     the weight of any added sugar shall be disregarded.
4. The expression " whole cheeses as used in subheading 04.04 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.
5 . Subheading 04.04 Alb) 2 shall be taken to apply only to goods the packings of which bear at least the following
     particulars :
     — the description of the cheese,
     — the fat content, by weight, 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 (in boxes or in slices) for retail sale" shall be
     taken to apply to cheese of the kinds classified under that subheading put up in individual portions or in slices
     and packed in one of the following forms :
     (a) In boxes (including special packings bf artificial plastic material having a special compartment for each
          portion):
          — containing at least 3 but not more than 12 individual portions, of an aggregate net weight not exceeding
              250 g ; or
          — of a net capacity not exceeding 56 g ;
     (b) In circular or polygonal boxes (other than rectangidar) containing at least 12 individual portions of an
              aggregate net weight of not less than 450 g but not more than 1000 g;
     (c) In the form of slices wrapped "separately in aluminium foil or in artificial plastic material, the net weight
          of each slice not exceeding 30 g.
 ---pagebreak--- No L 295/32                           Official Journal of the European Communities                                   1 . 11.74
7. For the purposes of subheadings 04.04 A 1 a), A 1 b) and D I, the term "free-at-frontier value" shall be taken to
   mean the free-at-frontier price or free on board price in the country of exportation, plus a lump sum to be
   determined in respect of the expenses of delivery to the customs territory of the Community.
8. Levy applicable to certain mixtures falling within this Chapter :
   The levy applicable to mixtures falling within this Chapter and composed of products classified under headings
   or subheadings 04.01 B, 04.02, 04.03, 04.04, 17.02 A and 17.05 A shall be that applicable to the ingredient which
   involves the higher or highest levy and which also forms at least 10% by weight of the mixture concerned.
   Where this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that
   determined by the tariff classification of the mixtures.
                                                                                                        Rate of Duty
    Heading                                                                                   autonomous
    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 2 litres or less          16 (L)               —
                        b) Other                                                                16 (L)               —
                   II. Other :
                        a) In immediate packings of a net capacity of 2 litres or less and of
                          . a fat content, by weight:
                            1 . Not exceeding 4°/o                                              16 (L)               —
                            2. Exceeding 4%                                                     16 (L)               —
                        b) Other, of a fat content, by weight:
                            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---    1 . 11 . 74                                     Official Tournal of the European Communities                                 No L 295 / 33
                                                                                                                         Rate of Duty
         Heading                                                                                               autonomous
         number                                                   Description                                        '/o         conventional
                                                                                                                  or Levy             •/»
                                                                                                                     (L)
            1                                                          2                                              3                4
                                                                                                               "k
         04.02           A. III. Milk and cream, other than in powder or granules :                          'L Λ
     (continued)                                                                                             ψέ;·*Λ\
                                   a) In hermetically sealed cans of a net capacity of 454 g or less, or
                                        in glass containers of a capacity of 0-5 litre or less and of a fat
                                        content, by weight, not exceeding 11% :                              >    -
                                        1 . Of a fat content, by weight, not exceeding 8-9%                       18 (L)
                                        2.   Other                                                          ff    18 (L)
                                   b ) Other, of a fat content, by weight:
                                        1 . Not exceeding 45°/o                                                   18 (L)
                                        2. Exceeding 45°/a                                                        18 (L)
                        B. Containing added sugar:
                              I. Milk and cream, in powder or granules :
                                  a) Special milk for infants, in hermetically sealed cans of a net
                                        capacity of 500 g or less and of a fat content, by weight ( a):
                                        1 . Exceeding 10°/o but not exceeding 11%                                23 (L)
                                       2. Exceeding 14-5 % but not exceeding 15-5%                               23 (L)
                                        3 . Exceeding 17°/o but not exceeding 18fl/o                             23 (L)
                                        4. Exceeding 23°/o but not exceeding 24%                                 23 (L)
                                  b ) Other :
                                        1 . In immediate packings of a net capacity of 2-5 kg or less and
                                            of a fat content, by weight:
                                            aa) Not exceeding 1 -5 %                                             23 (L)
                                            bb) Exceeding 1-5% but not exceeding 27%                             23 (L )
                                            cc) Exceeding 27%                                                    23 (L )
                                       2. Other, of a fat content, by weight:
                                            aa) Not exceeding 1-5%                                               23 (L)
                                            bb) Exceeding 1-5% but not exceeding 27%                             23 (L)
                                            cc) Exceeding 27%                                                    23 (L)
                             II . Milk and cream, other than in powder or granules :
                                  a) In hermetically sealed cans of a net capacity of 454 g or less
                                       and of a fat content, by weight, not exceeding 9-5%                       23 ( L)
                                  b) Other, of a fat content, by , weight:
                                       1 . Not exceeding 45%                                                    23 ( L )
                                       2. Exceeding 45%                                                         23 ( L)
        04.03           Butter :
                       A. Of a fat content, by weight, not exceeding 85 %                                       24 ( L)
                       B. Other                                                                                 24 ( L )
( a) Entry under this (ubheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 295/34                                 Official Journal of the European Communities                                               1 . 11.74
                                                                                                                          Rate of Duty
      Heading                                                                                                 autonomous
                                                                                                                                  conventional
      number                                                  Description                                             •/»
                                                                                                                  or Levy               •/.
                                                                                                                     (L)
         1                                                          2                                                 3                  4
       04.04         Cheese and curd :
                     A. Emmentaler, Gruyère, Sbrinz, Bergkäse and Appenzell, not grated or
                        powdered:
                           I. Of a minimum fat content of 45% by weight, in the dry matter,
                              matured for at least 3 months (b):
                              a) Whole cheeses of a free-at-frontier value per 100 kg net weight
                                  of:
                                  1 . 174-92 UA (*) or more, but less than 194-92 UA (*)                          23 (L)                (a)
                                  2 . 194-92 UA (*) or more                                                       23 (L)                (a)
                              b) Pieces packed in vacuum or in inert gas:
                                  1 . With rind on at least one side, of a net weight:
                                      aa) Of not less than 1 kg but less than 5 kg and of a free­
                                            at-frontier value of not less than 194-92 UA (*) but less
                                            than 222-92 UA (*) per 100 kg net weight                              23 (L)                (a)
                                      bb) Of not less than 450 g and of a free-at-frontier value
                                            of not less than 222-92 UA (*) per 100 kg net weight . .              23 (L)                (a)
                                  2. Other, of a net weight of not less than 75 g but not more
                                      than 250 g and of a free-at-frontier value of not less than
                                      242-92 UA (*) per 100 kg net weight                                         23 (L)                (a)
                          II. Other                                                                               23 (L)                —
                     B. Glarus herb cheese (known as Schabziger), made from skimmed milk
                         and mixed with finely-ground herbs (b)                                                   23 (L)                12
                     C. Blue-veined cheese, not grated or powdered                                                23 (L)                —
                     D. Processed cheese, not grated or powdered:
                           I. In the blending of which only Emmentaler, Gruyère and Appen­
                              zell have been used and which may contain, as an addition, Glarus
                              herb cheese (known as Schabziger), put up (in boxes or slices) for
                              retail sale, of a free-at-frontier value of not less than 140 UA per
                              100 kg net weight and of a fat content, by weight, in the dry
                              matter (b):
                              a) Not exceeding 48°/o in respect of the aggregate of portions or
                                  slices                                                                          23 (L)                —
                              b) Not exceeding 48°/o in respect of 5/6ths of the aggregate of
                                  portions or slices and not exceeding 56% in respect of the
                                  remaining l/6th                                                                 23 (L)                —
                              c) Exceeding 48% but not exceeding 56% in respect of the aggre­
                                  gate of portions or slices                                                      23 (L)                —
                          II. Other, of a fat content, by weight:
                              a) Not exceeding 36% and of a fat content, by weight, in the
                                  dry matter:
                                  1 . Not exceeding 48%                                                           23 (L)                —
                                  2. Exceeding 48%                                                                23 (L)                 --
                              b) Exceeding 36%                                                                    23 (L)                 —
(a ) See Annex.
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(*) For imports into the United Kingdom, this free-at-frontier value shall be reduced by 13 02 UA per 100 kg net.
 ---pagebreak--- 1 . 11 . 74                                  Official Journal of the European Communities                                              No L 295/35
                                                                                                                               Rate of Duty
      Heading                                                                                                         autonomous
                                                                                                                                         conventional
      number                                                    Description                                                •/.
                                                                                                                        or Levy               ·/#
                                                                                                                           (L)
         t                                                          2                                                      3                  4
       04.04          E. Other:
   (continued)             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, including Chester                                                        23 (L)               —
                                   2. Tilsit and Butterkäse, of a fat content, by weight.
                                        in the dry matter (b):
                                        aa) Not exceeding 48%                                                           23 (L)               —
                                        bb) Exceeding 48%                                                               23 (L)               —
                                   3 . Kashkaval (b)                                                                    23 (L)               —
                                   4. Cheese of sheep's milk or buffalo milk, in containers con­
                                        taining brine, or in sheep or goatskin bottles (b)                              23 (L)               —
                                   5.   Other                                                                           23 (L)               —
                               c) Exceeding 72%:
                                    1 . In immediate packings of a net caoacity not exceeding
                                        500 g                                           :                               23 (L)                —
                                   2. Other                                                                             23 (L)               —
                           II. Other:
                               a) Grated or powdered                                                                    23 (L)                —
                               b) Other                                                                                 23 (L)                —
       04.05          Birds' eggs and eggs yolks, fresh, dried or otherwise preserved, sweetened
                      or not :
                       A. Eggs in shell, fresh or preserved :
                            I. Poultry eggs :
                               a) Eggs for hatching (a)                                                                  12 (L)               —
                               b) Other                        :                                                         12 (L)               —
                                                                                                                            12
                           II. Other eggs
                      B. Eggs, not in shell; egg yolks:
                            I. Suitable for human consumption:
                               a) Eggs, not in shell:
                                    1 . Dried                                                                            22 (L)               —
                                    2. Other                                                                             22 (L)               —
                               b) Egg yolks:
                                    1 . Liquid                                                                           22 (L)               —
                                    2 . Frozen                                                                           22 (L)               —
                                    3 . Dried                                                                            22 (L)
                           II. Other (b)                             '.                                                   Free               Free
                                                                                                                            30                27
        04.06          Natural honey
        04.07          Edible products of animal origin, not elsewhere specified or included                                12                -
 (a) Only poultry eggs which fulfil the conditions stipulated by the competent authorities of the European Communities are eligible for entry under this
     subheading.
 (b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 295 /36                          Official Journal of the European Communities                                  1 . 11.74
                                                        CHAPTER 5
                 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
1 . This Chapter does not cover :
    (a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal
         blood, liquid or dried) ;
    ( b) Hides or skins (including furskins) other than goods falling within heading No 05.05 , 05.06 or 05.07 (Chapter
         41 or 43 ) ;
    (c) Animal textile materials , other than horsehair and horsehair waste (Section XI) ; or
    (d) Prepared knots or tufts for broom or brush making (heading No 96.03).
2. For the purposes of heading No 05.01 , the sorting of hair by length (provided the root ends and tip ends respect­
    ively are not arranged together) shall be deemed not to constitute working.
3 . Throughout the Tariff elephant, mammoth , mastodon, walrus , narwhal and wild boar tusks, rhinoceros horns
    and the teeth of all animals are regarded as ivory.
4. Throughout the Tariff the expression "horsehair" means hair of the manes and tails of equine or bovine animals .
                                                                                                       Rate of Duty
     Heading                                                                                 autonomous
      number                                       Description                                     »/o          conventional
                                                                                                or Levy              •/.
                                                                                                  (L)
                                                         2
                                                                                                   3         J        4
      05.01       Human hair, unworked, whether or not washed or scoured ; waste of
                  human hair                                                                     Free               Free
      05.02       Pigs', hogs' and boars' bristles or hair; badger hair and other brush
                  making hair; waste of such bristles and hair                                   Free               Free
      05.03       Horsehair and horsehair waste, whether or not put up on a layer or
                  between two layers of other material :
                  A. Neither curled nor put up on a layer or between two layers of other
                      material                                                                   Free               Free
                  B. Other                                                                        3                  1
      05.04       Guts, bladders and stomachs of animals (other than fish), whole and
                  pieces thereof                                                                 Free               Free
      05.05       Fish waste                                                                     Free               Free
      05.06       Sinews and tendons ; parings and similar waste, of raw hides or skins          Free               Free
 ---pagebreak---   1 . 11 . 74                          Official Journal of the European Communities                            No L 295 /37
                                                                                                       Rate of Duty
       Heading                                                                                autonomous
        number                                      Description                                    »/»          conventional
                                                                                                or Levy                •/«
                                                                                                  (L)
           1                                            2                                           3                   4
        05.07    Skins and other parts of birds, with their feathers or down, feathers and
                  parts of feathers (whether or not with trimmed edges) and down, not
                 further worked than cleaned, disinfected or treated for preservation;
                 powder and waste of feathers or parts of feathers :
                 A. Bed feathers ; down :
                        I. Raw                                                                   Free               Free
                       II. Other                                                                    4                3-5
                 B. Other                                                                           3                  2
        05.08    Bones and horn-cores, unworked, defatted, simply prepared (but not cut
                 to shape), treated with acid or degelatinised; powder and waste of these
                 products                                                                        Free               Free
        05.09    Horns, antlers, hooves, nails, claws and beaks of animals, unworked or
                 simply prepared but not cut to shape, and waste and powder of these
                 products ; whalebone and the like, unworked or simply prepared but not
                 cut to shape, and hair and waste of these products                              Free               Free
        05.10    Ivory, unworked or simply prepared but not cut to shape ; powder and
                 waste of ivory                                                                  Free                 —
        05.11    Tortoise-shell (shells and scales), unworked or simply prepared but not
                 cut to shape ; craws and waste of tortoise-shell                                Free                 —
        05.12    Coral and similar substances, unworked or simply prepared but not
                 otherwise worked; shells, unworked or simply prepared but not cut to
                 shape ; powder and waste of shells                                              Free               Free
        05.13    Natural sponges :
                 A. Raw                                                                          Free                 —
                 B. Other                                                                           8
        05.14    Ambergris, castoreum, civet and musk; cantharides; bile, whether or not
                 dried; animal products, fresh, chilled or frozen, or otherwise provisionally
                 preserved, of a kind used in the preparation of pharmaceutical products . .     Free              Free
        05.15    Animal products not elsewhere specified or included; dead animals of
                 Chapter 1 or Chapter 3, unfit for human consumption:
                 A. Fish, crustaceans and molluscs :
                      I. Fish of a length of 6 cm or less and shrimps and prawns, dried ....        5
                     II . Other                                                                  Free                (a)
                 B. Other                                                                        Free                ( a)
( a) See Annex .
 ---pagebreak--- No L 295/ 38                         Official Journal of the European Communities                               1 . 11.74
                                                       SECTION II
                                               VEGETABLE PRODUCTS
                                                       CHAPTER 6
LIVE TREES AND OTHER PLANTS ; BULBS, ROOTS AND THE LIKE ; CUT FLOWERS AND ORNAMENTAL FOLIAGE
Notes
1 . This Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by
    nursery gardeners or florists for planting or for ornamental use ; nevertheless it does not include potatoes,
    onions, shallots, garlic and other products of Chapter 7.
2. Any reference in heading No 06.03 or 06.04 to goods of any kind shall be construed as including a reference to
    bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not
    being taken of accessories of other materials.
                                                                                                   Rate of Duty
     Heading                                                                              autonomous
     number                                        Description                                 V.           conventional
                                                                                            òr Levy              •/.
                                                                                               (L)
        1                                              2                                        3                 4
     06.01       Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in
                growth or in flower:
                A. Dormant                                                                     10                 8
                B. In growth or in flower:
                      I. Orchids, hyacinths, narcissi and tulips                               18                15
                     II . Other                                                                15                10
     06.02       Other live plants, including trees, shrubs, bushes, roots, cuttings and
                slips :
                 A. Unrooted cuttings and slips :
                      I. Of vines                                                            Free                —
                     II. Other                      ,                                          12                —
                 B. Vine slips, grafted or rooted                                               3                —
                 C. Pineapple plants                                                          Free              Free
                D. Other                                                                       15                13
     06.03       Cut flowers and flower buds of a kind suitable for bouquets or for
                ornamental purposes, fresh* dried, dyed, bleached, impregnated or other­
                wise prepared :
                 A. Fresh :
                      I. From 1 June to 31 October                                            24                 24
                     II. From 1 November to 31 May                                            20                 17
                B. Other                                                                      20                 —
 ---pagebreak--- 1 . 11.74                       Official Journal of the European Communities                          No L 295 /39
                                                                                               Rate of Duty
     Heading                                                                          autonomous
     number                                   Description                                  ·/#         conventional
                                                                                        or Levy             •/.
                                                                                           (L)
        1                                         2                                         3                4
     06.04   Foliage, branches and other parts (other than flowers or buds) of trees,
             shrubs, bushes and other plants, and mosses, lichens and grasses, being
             goods ot 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 295 / 40                                  Official Journal of the European Communities                                      1 . 11 . 74
                                                                      CHAPTER 7
                                      EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
Note
In headings Nos 07.01 , 07.02 and 07.03 , the word " vegetables" is to be taken to include edible mushrooms , truffles ,
 olives, capers, tomatoes, potatoes, salad beetroot, cucumbers, gherkins, marrows, pumpkins, aubergines, sweet
peppers , fennel, parsley, chervil, tarragon, cress, sweet marjoram (Majorana hortensis or Origanum majorana ),
horse-radish and garlic.
Heading No 07.04 covers all dried, dehydrated or evaporated vegetables of the kinds falling within headings Nos
07.01 to 07.03 , other than :
 ( a) Dried leguminous vegetables , shelled (heading No 07.05) ;
 (b) Ground sweet peppers (heading No 09.04) ;
 (c) Flours of the dried leguminous vegetables of heading No 07.05 ( heading No 11.03 ) ;
 (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 fol­
lowing cultivated mushrooms of the Psalliota (Agaricus) species : hortensis, alba or dispora and subedulis. Other
species, including those cultivated artificially (for example, Rhodopaxillus nudus and Polypurus tuberaster), fall
within subheading 07.01 O IV.
                                                                                                                      Rute )f Duty
       Heading                                                                                              autonomous
        number                                                   Description                                      »/«         conventional
                                                                                                              or Levy               °/ o
                                                                                                                 ( L)
           1                                                          2                                            3                 4
        07.01           Vegetables, fresh or chilled :
                        A. Potatoes :
                             I. Seed potatoes ( a)                                                               10                 9
                            II . New potatoes :
                                 a) From 1 January to 15 May                                                     15                —
                                 b) From 16 May to 30 June                                                      21                 —
                            III. Other:
                                 a ) For the manufacture of starch ( a)                                            9               —
                                 b ) Other                                                                       18                —
                        B. Cabbages, cauliflowers and Brussels sprouts :
                             I. Cauliflowers :
                                 a ) From 15 April to 30 November                                                17
                                                                                                           with a min.
                                                                                                             of 2 UA
                                                                                                           per 100 kg
                                                                                                                net
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 1 . 11.74                               Official Journal of the European Communities                           No L 295/41
                                                                                                        Rate of Duty
     Heading                                                                                 autonomous
      number                                          Description                                  °/o          conventional
                                                                                                or Levy               •/.
                                                                                                   ( L)
        1                                                 2                                          3                 4
      07.01    B.       I. b) From 1 December to 14 April                                         12
   (continuedj                                                                              with a min.
                                                                                            of 1-40 UA
                                                                                            per 100 kg
                                                                                                  net
                      II . White cabbages and red cabbages                                        15
                                                                                            with a min.
                                                                                            of 0-50 UA
                                                                                            per 100 kg
                                                                                                  net
                     ill. Other                                                                   15                 —
               C. Spinach                                                                         13                 —
               D. Salad vegetables, including endive and chicory :
                        I. Cabbage lettuce :
                            a) From 1 April to 30 November                                        15
                                                                                            with a min.
                                                                                            of 2-50 UA
                                                                                            per 100 kg
                                                                                                gross
                           b ) From 1 December to 31 March                                        13
                                                                                            with a min.
                                                                                            of 1-60 UA
                                                                                            per 100 kg
                                                                                                gross
                      II . Other                                                                  13                 —
               F. . Chard ( or white beet ) and cardoons                                          13                 —
               F. Leguminous vegetables , shelled or unshelled :
                       1 . Peas :
                           a ) From 1 September to 31 May                                         12                 10
                           b) From 1 June to 31 August                                            17                 —
                     II. Beans (of the species Phaseolus):
                           a ) From 1 October to 30 June                                          13
                                                                                            with a min.
                                                                                              of 2 UA
                                                                                            per 100 kg
                                                                                                 net
                           b) From 1 July to 30 September                                         17
                                                                                            with a min.
                                                                                              of 2 UA
                                                                                            per 100 kg
                                                                                                 net
                    III . Other                                                                   17                 14
               G. Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar
                    edible roots :
                       I. Celeriac ( rooted celery or German celery):
                           a ) From 1 May to 30 September                                         13                —
                           b ) From 1 October to 30 April                                         17              • —
 ---pagebreak--- No L 295/42                                   Official Journal of the European Communities                                      1 . 11 . 74
                                                                                                                    Rate of Duty
      Heading                                                                                              autonomous
      number                                                   Description                                      •/,         conventional
                                                                                                             or Levy             ·/#
                                                                                                                (L)
          1                                                         2                                   i        3                 4
       07.01           G. II. Carrots and turnips                                                              17                —
    (continued)            III. Horse-radish (Cochlearia armoracia)                                            17                15
                           IV. Other                                                                           17                —
                       H. Onions, shallots and garlic                                                          12                12
                       IJ. Leeks and other alliaceous plants (for example, chives, Welsh onions) . .           13                —
                       K. Asparagus             /.                                                             16                16
                       L. Artichokes                                                                           13                —
                       M. Tomatoes :
                             I. From 1 November to 14 May                                                      11
                                                                                                          with a min.
                                                                                                            of 2 UA
                                                                                                          per 100 kg
                                                                                                             net (a)
                            II. From 15 May to 31 October                                                        18
                                                                                                          with a min.
                                                                                                          of 3-50 UA
                                                                                                          per 100 kg
                                                                                                             net (a)
                       N. Olives :
                             I. For uses other than the production of oil (b)                                     7              —
                            II. Other                                                                       7 + (L)              —
                       O. Capers                                                                                 7               —
                       P. Cucumbers and gherkins:
                             L Cucumbers, from 16 May to 31 October                                            20                20
                            II . Other                                                                          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---   1 . 11 . 74                                 Official Journal of the European Communities                              No L 295/43
                                                                                                                 Rate of Duty
       Heading                                                                                          autonomous
       number                                                    Description                                 ·/.         conventional
                                                                                                          or Levy              •/.
                                                                                                            (L)
           1                                                          2                                       3                 4
        07.03         Vegetables provisionally preserved in brine, in sulphur water or in other
                      preservative solutions, but not specially prepared for immediate 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 :                                                                       10                4-5
                             I. Peas (including chick peas) and beans (of the species Phaseolus)               7                2
                           II. Lentils
                          III. Other                                                                           7                5
                      B.   Other:
                             I. Peas (including chick peas) and beans (of the species Phaseolus) ....       10                4-5
                           II. Lentils                                          f                              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 295 /44                                   Official Journal of the European Communities                                   1 . 11.74
                                                                    CHAPTER 8
                                  EDIBLE FRUIT AND NUTS ; PEEL OF MELONS OR CITRUS FRUIT
Notes
1 . This Chapter does not cover inedible nuts or fruits .
2. The word "fresh" is to be taken to extend to goods which have been chilled .
                                                                                                                 Rate of Duty
        Heading                                                                                       autonomous
        number                                                   Description                                »/»          conventional
                                                                                                        or Levy                 '/»
                                                                                                           (L)
           1                                                         2                                      3                     4
         08.01         Dates, bananas, coconuts, Brazil nuts, cashew nuts, pineapples, avocados,
                       mangoes, guavas and mangosteens, fresh or dried, shelled or not:
                       A. Dates                                                                            12                  —
                       B. Bananas                                                                       20 ( a)                20
                       C. Pineapples                                                                         9                   9
                       D. Avocados                                                                         12                    8
                       E. Coconuts                                                                  ,        2                 (b)
                       F. Cashew      nuts                                                                   5                2-5
                       G. Brazil nuts                                                                        5               Free
                       H. Other                                                                            12                    6
         08.02         Citrus fruit, fresh or dried:
                       A. Oranges :                                    ·
                             I. Sweet oranges, fresh :
                                a) From 1 April to 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 triff quota .
( b ) See Annex .
(c) In certain conditions a countervailing tax is provided for in addition to the customs duty.
 ---pagebreak--- 1 . 11.74                                        Official Journal of the European Communities                          No L 295 /45
                                                                                                                Rate of Duty
        Heading                                                                                       autonomous
        number                                                    Description                              »/»           conventional
                                                                                                        or Levy              ·/.
                                                                                                          ( L)
           1                                                           2                                    3                 4
        08.04           Grapes, fresh or dried:
                        A. Fresh :
                              I. Table grapes :
                                  a) From 1 November to 14 July                                         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 UA         of 0-45 UA
                                                                                                     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 UA         of 2-40 UA
                                                                                                     per 100 kg         per 100 kg
                                                                                                        net (a)              net
                                  b ) From 1 January to 31 March                                           10                10
                                                                                                     with a min.        with a min.
                                                                                                     of 1-70 UA         of 1-70 UA
                                                                                                     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 295/46                                   Official Journal of the European Communities                            1.11.74
                                                                                                          Rate of Duty
      Heading                                                                                    autonomous
      number                                                    Description                           •/,          conventional
                                                                                                   or Levy              •/.
                                                                                                      (L)
         1                                                          2                                  3                 4
      08.06            A. II. c) From 1 April to 31 July                                               8                6
                                                                                                with a min.       with a min.
   (continued)                                                                                  of 1-40 UA        of 1-40 UA
                                                                                                per 100 kg        per 100 kg
                                                                                                   net (a)             net
                       B. Pears :
                            I. Perry pears, in bulk, from 1 August to 31 December                    13                 9'
                                                                                                with a min.      with a min.
                                                                                                  of 2 UA         of 0-45 UA
                                                                                                per 100 kg        per 100 kg
                                                                                                     net               net
                           II. Other:
                                a) From 1 January to 31 March                                         10                10
                                                                                                with a min.       with a min.
                                                                                                of 1-50 UA        of 1-50 UA
                                                                                                per 100 kg        per 100 kg
                                                                                                   net (a)             net
                                b) From 1 April to 15 July                                            10                7
                                                                                                with a min.       with a min.
                                                                                                of 1-50 UA        of 1-50 UA
                                                                                                 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 UA        of 1-50 UA
                                                                                                 per 100 kg        per 1 00 kg
                                                                                                   net (a )            net
                                d) From 1 August to 31 December                                       13                13
                                                                                                with a min.       with a min.
                                                                                                  of 2 UA           of 2 UA
                                                                                                 per 100 kg       per 100 kg
                                                                                                   net ( a)            net
       08.07           C. Quinces                                                                       9
                       Stone fruit, fresh:
                       A. Apricots                                                                    25
                       B. Peaches, including nectarines                                             22 ( a )            —
                       C. Cherries :
                             I. From 1 May to 15 July                                                  15
                                                                                                with a min.
                                                                                                  of 3 UA
                                                                                                 per 100 kg
                                                                                                   net (a)
                            II. From 16 July to 30 April                                            15 (a)              15
(a) In certain conditions a countervailing tax is provided for in addition to the customs duty.
 ---pagebreak---  1 . 11.74                                      Official Journal of the European Communities                                         No L 295/47
                                                                                                                             Rate of Duty
       Heading                                                                                                     autonomous
        number                                                    Description                                            •/.          conventional
                                                                                                                      or Levy              •/.
                                                                                                                        (L)
           1                                                            2                                                3                  4
        08.07           D. Plums :
    (continued.)
                              I. From 1 July to 30 September                                                            15                —
                                                                                                                  with a min.
                                                                                                                   of 3 UA
                                                                                                                  per 100 kg
                                                                                                                     net (a)
                        D. 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 UA
                                                                                                                  per 100 kg
                                                                                                                       net
                             II. From 1 August to 30 April                                                              16                14
                        B. Cranberries                                                                                    9              Free
                        C. Bilberries                                                                                     9                4
                        D. Raspberries, black currants and red currants                                                 12                11
                        E. Pap aws                                                                                   12 (b)                6
                        F. Other                                                                                        12                —
        08.09           Other fruit, fresh                                                                              11
        08.10           Fruit (whether or not cooked), preserved by freezing, not containing added
                        sugar :
                        A. Strawberries,       raspberries,      black     currants,     bilberries, 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                                                                                   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) J.n 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 295/48                      Official Journal of the European Communities                                   1 . 11.74
                                                                                                   Rate of Duty
   Heading                                                                                autonomous
    number                                     Description                                     V»          conventional
                                                                                            or Levy              "/o
                                                                                              (L)
       1                                           2                                           3                   4
    08.12    E. Papaws                                                                         3                 4
 (continued) F. Fruits 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---    I. 11 . 74                                    Official Journal of the European Communities                       No L 295 /49
                                                                      CHAPTER 9
                                                       COFFEE, TEA, MATE AND SPICES
  Notes
  1 . Mixtures of the products of headings Nos 09.04 to 09.10 are to be classified as follows :
       (a) Mixtures of two or more of the products falling within the same headings are to be classified in that heading
            and, if that heading contains subheadings, under the subheading applicable to the constituent bearing the
            highest rate of duty, this rate being chargeable on the whole mixture.
       (b) Mixtures of two or more of the products falling within different headings are to be classified under heading
            No 09.10 .
       The addition of other substances to the products of heading Nos 09.04 to 09.10 (or to the mixtures referred to
       in paragraph (a) or (b) above) shall not affect their classification provided that the resulting mixtures retain the
       essential character of the goods falling in those headings. Otherwise such mixtures are not classified in this
       Chapter ; those constituting mixed condiments or mixed seasonings are classified in heading No 21.04.
  2. This Chapter does not cover :
       (a) Sweet peppers, unground ( Chapter 7) ; or
       (b) Cubeb pepper (Piper cubeba) and other products of heading No 12.07.
                                                                                                             Rate of Duty
        Heading                                                                                   autonomous
        number                                                   Description                           «/,           conventional
                                                                                                    or Levy               ·/#
                                                                                                       (L)
           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 )             11-5
                       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 295/50                                     Official Journal of the European Communities                                   1 . 11.74
                                                                                                                  Rate of Duty
     Heading                                                                                             autonomous
     number                                                     Description                                   •/.          conventional
                                                                                                           or Levy              •/.
                                                                                                              (L)
         1                                                            2                                        3                 4
      09.03           Maté                                                                                    25               Free
      09.04           Pepper of the genus "Piper"; pimento of the genus "Capsicum" or the
                      genus "Pimenta":
                      A. Neither crushed nor ground:
                            I. Pepper:
                                a) For the industrial manufacture of essential oils or resinoids (a) . .     Free               17
                                b) Other                                                                      10                17
                           II. Pimento :
                                a) Of the genus "Capsicum", for the manufacture of capsicin or
                                   Capsicum oleoresin dyes (a)                                               Free              Free
                                b) For the industrial manufacture of essential oils or resinoids (a) . .     Free              Free
                                c) Other                                                                      20                10
                      B. Crushed or ground:
                            I. Pimento of the genus "Capsicum"                                                25                12
                           II. Other                                                                          25               12-5
      09.05           Vanilla                                                                                11-5              11-5
      09.06           Cinnamon and cinnamon-tree flowers :
                      A. 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 indefinire period .
 ---pagebreak--- 1 . 11 . 74                                  Official Journal of the European Communities                               No L 295 /51
                                                                                                                 Rate of Duty
     Heading                                                                                            autonomous
      number                                                   Description                                   •/.          conventional
                                                                                                          or Levy              •/.
                                                                                                             (L)
          1                                                         2                                         3                  4
      09.09           Seeds of anise, badian, fennel, coriander, cumin, caraway and jumper:
                      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 :
                                                                                                             16
                           I. Neither crushed nor ground                                                                       —
                          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 295 /52                         Official Journal of the European Communities                             1 . 11.74
                                                      CHAPTER 10
                                                        CEREALS
Note
Headings in this Chapter, except heading No 10.06, are to be taken not to apply to grains which have been ground
to remove the husk or pericarp or otherwise worked. Heading No 10.06 is to be taken to apply to unworked rice
and also rice, husked, glazed, polished or broken, but not otherwise worked.
Additional Notes
1 . The term "durum wheat", as used in subheading 10.01 B, shall be taken to mean wheat of the "triticum durum"
    species and the hybrids derived from the interspecific crossing of "triticum durum''' with the same number of
    chromosomes as that species. Durum wheat thus defined must be of a colour ranging from amber-yellow to
    brown and show a translucent horn-like vitreous fracture.
2. The following terms shall have the meanings hereunder assigned to them :
    (a) "Round grained rice" (10.06 A I a), A II a), B I a) and B II a)): rice, the grains of which are of a length not
        exceeding 5-2 mm and of a length/width ratio of less than 2 ;
    (b) "Long grained rice" (10.06 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 tohole of the germ in the case of long or semi-long grained rice, and at least part thereof in
        the case of round grained rice, have been removed, but in which longitudinal white striations may remain on
        not more than 10% of the grains ;
    (g) "Broken rice" (10.06 C): grain fragments the length of which does not exceed three quarters of the average
        length of the whole grain.
3 . Levies applicable to mixtures of cereals :
    A. The levy applicable to mixtures composed of two of the cereals falling within headings Nos 10.01 to 10.05
        and 10.07 shall be that applicable :
        (a) to the component cereal predominating by weight, when that cereal represents at least 90% of the
            weight of the mixture :
        (b) to the component cereal liable to the higher levy, when neither of the two component cereals represents
            at least 90 % of the weight of the mixture.
    B. Where a mixture is composed of more than two of the cereals falling within headings Nos 10.01 to 10.05
        and 10.07, and where several cereals each represent more than 10% of the weight of the mixture, the levy
        applicable to the mixture shall be the highest of the levies applicable to such cereals, even when the amount
 ---pagebreak---  1 . 11.74                                     Official Journal of the European Communities                                           No L 295 / 53
           of the levy is the same for two or more of the cereals. Where a single cereal represents more than 10 % of
           the weight of the mixture, the levy to be applied shall be that applicable to such cereal.
      C. The levy applicable to mixtures composed of the cereals falling within headings Nos 10.01 to 10.05 and
           10.07 and not governed by the above rules shall be the higher or highest of the levies applicable to the
           cereals composing the mixture concerned, even when the amount of the levy is the same for two or more
           of the cereals.
      D. The levy applicable to mixtures composed of one or more of the cereals falling within headings Nos 10.01
           to 10.05 and 10.07 and of one or more of the products falling within heading No 10.06 shall be that
           applicable to the component cereal or product liable to the higher or highest levy.
      E. The levy applicable to mixtures composed of rice of heading No 10.06 classifiable under several different
           processing groups or stages, or of rice classifiable under one or more different processing groups or stages
           and of broken rice, shall be that applicable :
           (a) to the component predominating by weight, when that component represents at least 90% of the weight
                of the mixture ;
           (b) to the component liable to the higher or highest levy, when no component represents at least 90%
                of the weight of the mixture.
    F. Where this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be
         that determined by the tariff classification of the mixtures.
                                                                                                                              Rate of Duty
      Heading                                                                                                       autonomous
       number                                                   Description                                              »/,           conventional
                                                                                                                      or Levy              •/.
                                                                                                                         ( L)
          1                                                          2                                                    3                 4
       10.01           Wheat and mesiin (mixed wheat, and rye):
                       A. Common wheat, and mesiin                                                                    20 (L)               —
                      B. Durum wheat                                                                                  20 (L)               _
       10.02          Rye                                                                                             16 (L)               —
       10.03          Barlev                                                                                     .    13 ( L) ■            —
       10.04          Oats                                                                                            13 (L)
       10.05          Maize :
                      A. Hybrid, for sowing ^a)                                                                      Free ( b)              4
                      B. Other                                                                                         9 (L )              —
       10.06          Rice :
                      A. Paddy rice ; husked rice :
                           I. Paddy rice:
                              a) Round grained                                                                       12 (L)                —
                              b) Long grained                                                                         12 (L)
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) As from 1 July 1972 in certain conditions a countervailing tax is provided for in addition to the customs duty.
 ---pagebreak--- No L 295/54                      Official Journal of the European Communities                       1 . 11.74
                                                                                       Rate of Duty
   Heading                                                                    autonomous
   number                                     Description                          •/»          conventional
                                                                                or Levy              •/.
                                                                                   (L)
      1                                            2                               3                  4
    10.06    A. II. Husked rice:
 (continued)         a) Round grained                                           12 (L)               —
                     b) Long grained                                            12 (L)               —
             B. Semi-milled or wholly milled rice:
                  I. Semi-milled rice:
                     a) Round grained                                           16 (L)               —
                     b) Long grained                                            16 (L)               —
                 II. Wholly milled rice:
                     a) Round grained                                           16 (L)               —
                     b) Long grained                                            16 (L)               —
             C. Broken rice                                                     16 (L)               —
    10.07    Buckwheat, millet, canary seed and grain sorghum; other cereals:
             A. Buckwheat                                                       10 (L)               —
             B. Millet                                                           8 (L)               —
             C. Grain sorghum                                                    8 (L)               —
             D. Other                                                            8 (L)               —
 ---pagebreak--- 1 . 11 . 74                           Official Journal of the European Communities                         No L 295/55
                                                        CHAPTER 11
                PRODUCTS OF THE MILLING INDUSTRY ; MALT AND STARCHES ; GLUTEN ; INULIN
Notes
1 . This Chapter does not cover :
     (a) Roasted malt put up as coffee substitutes (heading No 09.01 or 21.01);
     (b) Flours and meal prepared for use as infant food or for dietetic or culinary purposes of heading No 19.02
     (c) Corn flakes and other products falling within heading No 19.05 ;
     (d) Pharmaceutical products (Chapter 30) ; or
     (e) Starches having the character of perfumery, cosmetics or toilet preparations falling within heading No 33 06 .
2. A. Products from the milling of the cereals listed in the table below fall within this Chapter if they have, by
          weight on the dry product :
          (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in
              Column (2); and
          (b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).
          Otherwise, they fall to be classified in heading No 23.02.
          However, germ of cereals, whole, rolled, flaked or ground, falls in all cases within heading No 11.02 .
     B. Products falling within this Chapter under the above provisions shall be classified in heading No 11.01 (cereal
          flours) if the percentage passing through a silk gauze or man-made textile sieve with the aperture indicated
          in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.
          Otherwise, they fall to be classified in heading No 11.02.
                                                                                       Rate of passage through a
                                                 Starch              Ash
                                                                                        sieve with an aperture of
                    Cereal
                                                content            content
                                                                                         315                  500
                                                                                    micrometres          micrometres
                      (D                           (2)               (3)                  (4)                 (5)
         Wheat and rye                            45%               2-5%                80%                   —
         Barley                                   45%                 3%                80%                   —
         Oats                                     45%                 5%                80%                   —
         Maize and sorghum                        45%                 2%                  —
                                                                                                             90%
         Rice                                     45%               1-6%                80%                   —
         Buckwheat                                45%                 4%                80%
         Other cereals                            45%                 2%   .            50%                   —
 Additional Notes
 1 . For the purposes of subheading 1 1 .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---  No L 295 / 56                                 Official Journal of the European Communities                                    1 . 11 . 74
     (b) in the case of other cereal products, at least 95% by weight passes through a silk gauze or man-made textile
          sieve with an aperture of 1-25 mm .
 2 . Products from the milling of the cereals of this Chapter which have been pelletised either directly by compression
     or by the addition of a binder in a proportion of up to 3% by weight are to be classified in subheading 11.02 F.
                                                                                                                  Rate of Duty
      Heading                                                                                           autonomous
       number                                                   Description                                  Vo           conventional
                                                                                                          or Levy               %
                                                                                                             (L)
          1                                                          2                                        3                  4
       11.01           Cereal flours :
                      A. Wheat or mesiin flour                                                          30 ( a) (L)            —
                      B. Rye flour                                                                         8 (L)               —
                      C. Barley flour                                                                      8 (L)               —
                      D. Oat        flour                                                                  8 (L)               —
                      E. Maize flour :
                            I. Of a fat content not exceeding 1-5% by weight                               8 (L)               —
                           II . Other                                                                      8 (L )              —
                      F. Rice flour                                                                       14 (L)               —
                      G. Buckwheat flour                                                                   8 ( L)              —
                      H. Millet flour                                                                      8 ( L)              —
                      IJ. Canary seed flour                                                                8 (L)               —
                      K. Grain sorghum flour                                                               8 (L)               —
                      L. Other                                                                             8 ( L)              —
       11.02          Cereal groats and cereal meal; other worked cereal grains (for example,
                       rolled, flaked, polished, pearled or kibbled, but not further prepared),
                      except husked, glazed, polished or broken rice; germ of cereals, whole,
                      rolled, flaked or ground :
                      A. Cereal groats and cereal meal :
                            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)              —
(a) The autonomous duty for flour of meslin (mixed wheat and rye) is 13% .
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---  11.74                               Official Journal of the European Communities                        No L 295 /57
                                                                                                 Rate of Duty
   Heading                                                                            autonomous
   number                                         Description                               '/»           conventional
                                                                                        or Levy                •/.
                                                                                           < L)
      1                                               2                                      3                  4
   11.02    A. VI . Rice                                                                23 (L)
(continued)    VII . Buckwheat                                                          23 ( L)
              VIII . Millet                                                             23 (L)
                IX . Grain sorghum                                                      23 (L)
                 X. Other                                                               23 (L)
            B. Hulled grains (shelled or husked ), whether or not sliced or kibbled :
                  I. Barley, oats, buckwheat and millet:
                      a) Hulled (shelled or husked):
                          1 . Barley                                                    23     L
                          2.  Oats :
                              aa) Clipped oats                                          23 (L)
                              bb ) Other                                                23 (L)
                          3 . Buckwheat                                                 23 ( L)
                          4 . Millet                                                    23 (L)
                      b ) Hulled and sliced or kebbled (" Griitze" or " Grutten"):
                          1 . Barley                                                    23 (L)
                          2.  Oats :                                                    23 (L)
                          3 . Buckwheat                                                 23 ( L)
                          4. Millet                                            ,        23 (L)
                 II . Other cereals :
                      a) Wheat                                                          30 (L)
                      b ) Rye                                                           25 (L)
                      c) Maize                                                          23 (L)
                      d) Grain sorghum                                                  23 ( L)
                      e) Other                                                          23 (L)
            C. Pearled grains :
                  I. Wheat                                                              30 ( L)
                 II. Rye                                                                25 (L)
               III . Barley                                                             23 ( L)
               IV . Oats                                                                23 ( L)
                 V. Maize                                                               23 ( L)
               VI . Buckwheat                                                           23 (L)
               VII . Millet                                                             23 ( L)
              VIII. Grain sorghum                                                       23 ( L)
               IX . Other                                                               23 (D
            D. Grains not otherwise worked than kibbled :
                  I. Wheat                                                              30 (L)
                II. Rye                                                                 25 ( L)
               III . Barley                                                             23 (L)
               IV. Oats                                                                 23 (L)
                V. Maize                                                                23 ( L)
               VI . Buckwheat                                                           23 ( L)
 ---pagebreak--- No L 295/58                         Official Journal of the European Gammuiniciies                       1 . 11 . 74
                                                                                            Rate of Duty
   Heading                                                                         autonomous
    number                                       Description                            •/.         conventional
                                                                                     or Levy              •/.
                                                                                       (L)
       1                                             2                                   3                 4
    11.02    D. VII . Millet                                                         23 (L)
 (continued)   VIII. Grain sorghum                                                   23 (L)              —
                IX. Other                                                            23 (L)              —
             E. Rolled grains; flaked grains:
                  I. Barley, oats, buckwheat and millet:
                      a) Rolled:
                          1 . Barley                                                 23 (L)               —
                          2.  Oats                                                   23 (L)               —
                          3 . Buckwheat                                              23 (L)               —
                          4. Millet                                                  23 (L)               —
                      b ) Flaked :
                          1 . Barley                                                 28 (L)               —
                          2.  Oats                                                   28 (L)               —
                          3 . Buckwheat                                              23 (L)               —
                          4. Millet                                                  23 (L)               —
                 II. Other cereals :
                      a) Wheat                                                       30 (L)               —
                      b) Rye                                                         25 (L)               —
                      c) Maize                                                       23 (L)               —
                      d) Grain sorghum                                               23 (L)               —
                      e) Other:
                          1 . Flaked rice                                            23 (L)               —    -
                          2. Other                                                   23 (L)               —
             F. Pellets :
                  I. Wheat                                                           30 (L)               —
                 II. Rye                                                             25 (L)               —
                III. Barley                                                          23 (L)               —
                IV. Oats                                                             23 (L)               —
                 V. Maize                                                            23 (L)               —
                VI. Rice                                                             23 (L)               —
                VII. Buckwheat                                                       23 (L)               —
               VIII. Millet                                                          23 (L)               —
                IX. Grain sorghum                                                    23 (L)               —
                 X. Other                                                            23 (L)               —
             G. Germ of cereals, whole, rolled, flaked or ground:
                  I. Wheat                                                           30 (L)               —
                 II. Other                                                           30 (L)
    11.03    Flours of the leguminous vegetables falling within heading No 07.05 :
             A. Of peas, beans or lentils                                               17                12
             B. Other                                                                   12
 ---pagebreak---   1 . 11 . 74                                   Official Journal of the European Communities                            No L 295/59
                                                                                                                 Rate of Duty
       Heading                                                                                          autonomous
        number                                                  Description                                  •/.         conventional
                                                                                                          or Levy             %
                                                                                                             (L)
           1                                                         2                                        S               4
        11.04         Flours of the fruits falling within any heading in Chapter 8:
                      A. Of bananas                                                                         17                —
                      B. Other                                                                              13                —
        11.05         Flour, meal and flakes of potato                                                      19                —
       1 1.06         Flours and meal of sago and of manioc, arrowroot, salep and other roots
                       and tubers falling within heading No 07.06:
                      A. Denatured                                                                       28 (L)               —
                      B. Other:
                             I. For the manufacture of starches ( a)                                     28 (L)               —
                           II. Other                                                                     28 (L)               —
       11.07          Malt, roasted or not:
                      A. Unroasted :
                             I. Obtained from wheat :
                                a) In the form of flour                                                  20 (L)              —
                                b) Other                                                 »               20 (L)              —
                           II . Other :
                                a) In the form of flour                                                  20 (L)              —
                                b) Other                                                                 20 (L)              —
                      B. Roasted                                                                         20 (L)              —
       11.08          Starches ; inulin:
                      A. Starches :
                            I. Maize starch                                                              27 (L)              —
                           II. Rice starch                                                               25 (L)              —
                          III. Wheat starch                                                              28 (L)              —
                          IV. Potato starch                                                              25 (L)              —
                           V. Other                                                                      28 (L)              —
                      B. Inulin                                                                            30                —
       11.09          Wheat gluten, whether or not dried:
                      A. Dried                                                                           27 (L)              —
                      B. Other                                                                           27 (L)              —
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---   No L 295 /60                                   Official Journal of the European Communities                                              1 . 11.74
                                                                      CHAPTER 12
                  OIL SEEDS AND OLEAGINOUS FRUIT ; MISCELLANEOUS GRAINS , SEEDS AND FRUIT ;
                                    INDUSTRIAL AND MEDICAL PLANTS ; STRAW AND FODDER
 Notes
 1 . Heading No 12.01 is to be taken to apply, inter alia , to ground-nuts, soya beans, mustard seeds, oil poppy seeds ,
       poppy seeds and copra . It is to be taken not to apply to coconuts or other products of heading No OS.01 or to
       olives ( Chapter 7 or Chapter 20).
 2. For the purpose of heading No 12.03 , beet seeds, grass and other herbage seeds , seeds of ornamental flowers ,
       vegetable seeds, seeds of forest trees, seeds of fruit trees , seeds of vetches and of lupines are to be regarded as
       seeds of a kind used for sowing.
       Heading No 12.03 is, however, to be taken not to apply to the following even if for sowing :
       (a) Leguminous vegetables ( Chapter 7) ;
       ( b) Spices and other products of Chapter 9 ;
       (c) Cereals ( Chapter 10) ; or
       (d) Products falling within heading No 12.01 or 12.07.
 3 . Heading No 12.07 is to be taken to apply, inter alia, to the following plants or parts thereof : basil , borage, hyssop ,
       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, weed-killers or similar products falling within heading No 38.11 .
                                                                                                                              Rate of Duty
        Heading                                                                                                     autonomous
         number                                                   Description                                            •/.          conventional
                                                                                                                      or Levy               •/.
                                                                                                                         (L)
            1                                                          2                                                  3                  4
         12.01          Oil seeds and oleaginous fruit, whole or broken :
                       A. For sowing ( a )                                                          .-                 Free                 (b)
                       B.   Other                                                                                    Free (c)              ( b)
         12.02
                       Flours or meals of oil seeds or oleaginous fruit, non-defatted, (excluding
                       mustard flour):
                       A. Of soya beans                                                                               10 ( c)                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 the customs dutv.
 ---pagebreak--- 1 . 11.74                           Official Journal of the European Communities                           No L 295 / 61
                                                                                                    Rate of Duty
       Heading                                                                             autonomous
       number                                      Description                                  '/,         conventional
                                                                                             or Levy             •/o
                                                                                                (L)
          1                                             2                                        3                4
        12.03   C. II. Clover (Trifolium sp. p.)                                                10                4
    (continued)
                    III. Other                                                                  10                5
                D. Flower seeds; kohlrabi seeds (Brassica oleracea, caulorapa and gongy­
                   lodes varieties)                                                             10                8
                E. Other                                                                        10               —
        12.04   Sugar beet, whole or sliced, fresh, dried or powdered; sugar cane :
                A. Sugar beet :
                      I. Fresh                                                               12 (L)
                     II . Dried or powdered                                                  12 (L)              —
                B. Sugar cane                                                               Free (L)             —
        12.05   Chicory roots, fresh or dried, whole or cut, unroasted                           2                2
        12.06   Hop cones and lupulin                                                           12                 9
        12.07   Plants and parts (including seeds and fruit) of trees, bushes, shrubs or
                other plants, being goods of a kind used primarily in perfumery, in
                pharmacy, or for insecticidal, fungicidal or similar purposes, fresh or
                dried, whole, cut, crushed, ground or powdered:
                A. Pyrethrum (flowers, leaves, stems, peel and roots)                            3                 3
                B. Liquorice roots                                                               2               —
                C. Tonquin beans                                                                 3                 8
                D. Other                                                                      Free               ( a)
        12.08   Locust beans, fresh or dried, whether or not kibbled or ground, but not
                further prepared ; fruit kernels and other vegetable products of a kind
                used primarily for human food, not falling within any other heading :
                A. Locust beans                                                                  8               —
                B. Locust bean seeds :
                      I. Not decorticated, crushed or ground                                     2
                     II . Other                                                                  9               —
                                                                                         i
( a) See Annex.
 ---pagebreak--- No L 295/62                     Official Journal of the European Communities                                   1 . 11 . 74
                                                                                                   Rate of Duty
   Heading                                                                                autonomous
   number                                       Description                                    •/.         conventional
                                                                                            or Levy             •/.
                                                                                               (L)
      1                                             2                                           3                 4
    12.08    C. Apricot, peach and plum stones, and kernels thereof                            5                 4
 (continued)
             D. Other                                                                        Free             Free
    12.09    Cereal straw and husks, unprepared, or chopped but not otherwise
             prepared                                                                        Free             Free
    12.10    Mangolds, swedes, fodder roots; hay, lucerne, clover, sainfoin, forage kale,
             lupines, vetches and similar forage products:
             A. Mangolds, swedes and other fodder roots                                        9                —
             B. Other                                                                        Free             Free
 ---pagebreak---  1 . 11.74                               Official Journal of the European Communities                            No L 295/63
                                                          CHAPTER 13
              RAW VEGETABLE MATERIALS OF A KIND SUITABLE FOR USE IN DYEING OR IN TANNING ;
                        LACS ; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
  Note
Heading No 13.03 is to be taken to apply, inter alia, to liquorice extract and extract of pyrethrum, extract of hops,
extract of aloes and opium. The heading is to be taken not to apply to :
(a) Liquorice extract containing more than 10% by weight of sucrose or when put up as confectionery (heading
      No 17.04);
(b) Malt extract (heading No 19.01 ) ;
(c) Extracts of coffee, tea or mate (heading No 21.02) ;
(d) Alcoholic saps and extracts constituting beverages, and compound alcoholic preparations (known as "concen­
      trated extracts") for the manufacture of beverages (Chapter 22) ;
(e) Camphor , glycyrrhizin and other products of headings Nos 29.13 and 29.41 ;
(f) Medicaments falling within heading No 30.03 or blood-grouping reagents (heading No 30.05) ;
(g) Tanning or dyeing extracts (heading No 32.01 or 32.04) ;
(h) Essential oils, concretes, absolutes and resinoids ( heading No 33.01 ) or aqueous distillates and aqueous solutions
      of essential oils (heading No 33.05) ; or
(ij ) Rubber, balata, gutta-percha or similar natural gums (heading No 40.01 ).
                                                                                                          Rate of Duty
       Heading                                                                                   autonomous
       number                                          Description                                    Ίο          conventional
                                                                                                   or Levy              •/.
                                                                                                      (L)
          1                                                2                                           3                 4
        13.01       Raw vegetable materials of a kind used primarily in dyeing or in tanning . .    Free              Free
        13.02       Shellac, seed lac, stick lac and other lacs; natural gums, resins, gum­
                    resins and balsams :
                    A. Conifer resins                                                                 2                0-5
                    B. Other                                                                        Free               (a)
        13.03       Vegetable saps and extracts; pectic substances, pectinates and pectus ;
                    agar-agar and othei mutilates and thickeners, derived from vegetable
                    products :
                    A. Vegetable saps and extracts :
                         I. Opium                                                                   Free             Free
                        II . Aloes and manna                                                   .    Free             Free
( a) See Annex
 ---pagebreak---  No L 295/64                           Official Journal of the European Communities                                1 . 11 . 74
                                                                                                      Rate of Duty
        Heading                                                                             autonomous
        number                                      Description                                  •/,          conventional
                                                                                              or Levy               •/t
                                                                                                 ( L)
           1                                             2                                         3                 4
         13.03    A. III. Of quassia amara                                                        3    .           1-5
    (continued)
                     IV. Of liquorice                                                           10                  5
                      V. Of pyrethrum and of the roots of plants containing rotenone              5                 5
                     VI. Of hops                                                                  6                 5
                     VII . Intermixtures of vegetable extracts, for the manufacture of bev­
                           erages or of food preparations                                       10                  5
                    VIII. Other:
                          a) Medicinal                                                            6                2-5
                          b ) Other                                                            Free               Free
                  B. Pectic substances, pectinates and pectates :
                       I. Dry                                                                   24                 (a)
                      II. Other                                                                 14                 —
                  C. Agar-agar and other mucilages and thickeners, derived from vegetable
                     products :
                       I. Agar-agar                                                               4                2-5
                      II. Mucilages and thickeners extracted from locust beans or locust
                          bean seeds                                                              6                 3
                     III. Other                                                                Free               Free
( a ) See Annex .
 ---pagebreak--- 1 . 11 . 74                              Official Journal of the European Communities                            No L 295/65
                                                           CHAPTER 14
                                   VEGETABLE PLAITING AND CARVING MATERIALS ;
                           VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
1 . This Chapter does not cover the following products which are to be classified in Section XI : vegetable materials
        or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or
        other vegetable materials which have undergone treatment so as to render them suitable for use only as textile
        materials .
2. Heading No 14.01 is to be taken to apply, inter alia, to split osier, reeds, bamboos and the like, 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 96.03).
                                                                                                          Rate of Duty
         Heading                                                                                 autonomous
         number                                         Description                                   °/o          conventional
                                                                                                   or Levy
                                                                                                     (L>
            1                                               2                                          3                4
         14.01       Vegetable materials of a kind used primarily for plaiting (for example,
                     cereal straw, cleaned, bleached or dyed, osier, reeds, rushes, rattans,
                     bamboos, raffia and lime bark):
                     A. Osier :
                           I. Not peeled, split or otherwise prepared                               Free              Free
                          II. Other                                                                   3                 2
                     B. Cereal straw, cleaned, bleached or dyed                                       2                 1
                     C. Other                                                                       Free               (a)
          14.02       Vegetable materials, 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 a kind used primarily in brushes or in brooms
                      (for example, sorgho, piassava, couch-grass and istle), whether or not in
                     bundles or hanks                                                               Free              Free
          14.04       Hard seeds, pips, hulls and nuts, of a kind used for carving (for example,
                      corozo and dom)                                                               Free              Free
          14.05       Vegetable products not elsewhere specified or included                        Free                a
 ( a ) See Annex.
 ---pagebreak--- No L 295/66                           Official Journal of the European Communities                             1 . 11.74
                                                       SECTION 111
                                    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 heading No 15.07 :
     A. Fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as "crude" if they have under­
         gone no other processing than :
         — decantation within the normal time limits ;
         — centrifugation or filtration, provided that, in order to separate the oils from their solid constituents,
             only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any
             absorption filtering process or any other physical or chemical process);
      B. Fixed vegetable oils, fluid or solid, obtained by extraction shall continue to be considered as "crude"
         when they cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical
         properties, from vegetable oils and fats obtained by pressure ;
      C. The expression "crude oils" shall be taken to extend to de-gummed soya bean oil and to cotton seed oil
         from which the gossypol has been removed.
2. A. For the purposes of subheading 15.07 A, "olive oil" means oil derived solely from the treatment of olives,
         excluding re-esterified olive oil and mixtures of olive oil with other oils.
     B. Subheading 15.07 Ala) covers olive oil having the following characteristics :
         (a) a free fatty acid content, expressed as oleic acid, not exceeding 3% ;
         (b) a K27Q extinction coefficient (absorption under a thickness of 1 cm of a solution of 1 g of oil per 100 ml
             in iso-octane (2,2,4-trimethylpentane) at a wavelength of 270 nm), higher than 0-25 but not higher than
             1-10 and, after treatment of the sample of oil with activated alumina, higher than 0-11 ;
         (c) an extinction coefficient variation, in the 270 nm range, higher than 0-01 but not higher than 0-16.
 ---pagebreak---    1 . 11 . 74                                  Official Journal of the European Communities                              No L 295/ 67
                 This variation is defined by :
                A K = Km — 0-5 (Km 4 + Km+4), where
                Km                        is the extinction coefficient at the wavelength of the maximum of the absorption
                                         curve in the 270 km range and
                Km 4 and Km+4 are the extinction coefficients at wavelengths 4 nm lower and higher, respectively
                                           than that of Km ;
             (d) no positive reaction of oils from olive residues.
       C. Subheading 15.07 Alb) covers olive oil having :
            (a) the characteristics mentioned in paragraphs 2 B (a) to (c) and a positive reaction of oils from olive
                 residues ; or
            (b) the characteristics mentioned in paragraph 2B (a) and a K270 extinction coefficient higher than 1-10
                 but not higher than 2- 00, and an extinction coefficient variation in the 270 nm range not higher than 0-20.
       D. " Virgin olive oil" means natural olive oil obtained exclusively by mechanical processes, including pressure,
            but does not include mixtures with olive oil obtained otherwise.
 3 . Subheading 15.17 A does not cover :
       (a) residues resulting from the treatment of fatty substances containing oil having an iodine index, determined
            by the Wijs method, without catalyst, lower than 70 or higher than 100;
       (b) residues resulting from the treatment of fatty substances containing oil having an iodine index not lower
            than 70 nor higher than 100, of which the peak area representing the retention volume of /?-sitosterol,
            determined in accordance with the provisions in Annex II of the Regulation mentioned in Additional Note
            4 below, is less than 93 % of the total sterol peak areas.
 4. The analytical methods to be used for determining the characteristics of the products mentioned above are those
       specified in Annexes 1 and II to Regulation No 618/72/CEE.
                                                                                                                  Rate of Duty
        Heading                                                                                          autonomous
        number                                                   Description                                  */·         conventional
                                                                                                           or Levy             ·/.
                                                                                                             (L)
            1                                                         2                                        3                4
        15.01          Lard, other pig fat and poultry fat, rendered or solvent-extracted:
                       A. Lard and other pig fat:
                               I. For industrial uses other than the manufacture of foodstuffs for
                                   human consumption (a)                                                   4 (L)                3
                              II. Other                                                                   20 (L)               —
                       B. Poultry fat                                                                      18 (L)              18
        15.02          Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent­
                       extracted fats (including "premier jus") obtained from those unrendered
                       fats :
                       A. For industrial uses other than the manufacture of foodstuffs for human
                            consumption (a)                                                                   2              Free
                       B. Other:
                               L 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
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---  No L 295 /68                                   Official Journal of the European Communities                                             1 . 11.74
                                                                                                                             Rate of Düty
       Heading                                                                                                      autonomous
       number                                                  Description                                               •/,         conventional
                                                                                                                      or Levy             •/.
                                                                                                                         (L)
          1                                                          2                                                    3                4
       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 :
                             L Of a vitamin A content not exceeding 2 500 international units
                                per gramme                                                                             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. Having undergone a refining process :
                                a) Obtained by refining virgin olive oil, whether or not blended
                                    with virgin olive oil                                                             20 (L)
                                b) Other                                                                              20 (L)              —
                            II. Other                                                                                 20 (L)              —
                       B. China-wood and oiticica oils; myrtle wax and Japan wax                                       3 (b)              (c)
                       C. Castor oil :
                             I. For the production of aminoundecanoic acid for use in the manu­
                                facture of      synthetic    textile    fibres    or    of    artificial   plastic
                                materials (d )                                                                       Free (b)            Free
                            II. Other                                                                                  8 (b)               8
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) In certain conditions, the collection of a compensatory amount is provided for in addition to the customs duty.
(c) See Annex .
(d) Entry under this subheading is subject to conditions to be determined by the competent authorities of the E.C.
 ---pagebreak---  1 . 11 . 74                                    Official Journal of the European Communities                                         No L 295 69
                                                                                                                              Rate of Duty
       Heading                                                                                                      autonomous
       number                                                  Description                                               »/.          conventional
                                                                                                                      or Levy                •/.
                                                                                                                         (L)
          1                                                         2                                                     3                   4
       15.07           D. Other oils :
    (continued)              I. For technical or industrial uses other than the manufacture of
                                foodstuffs for human consumption :
                                a) Crude ( a):
                                    1.   Palm    oil                                                                   5 ( b)                4
                                    2 . Tobacco-seed oil                                                               5 ( b)            Free
                                    3 . Other                                                                          5 (b)                (c)  .
                                b) Other (a):
                                    1 . Tobacco-seed oil                                                               8 ( b)            Free
                                    2. Other                                                                           8 ( b)              (c)
                            II. Other :
                                a) Palm oil :
                                    1 . Crude                                                                          9 ( b)                6
                                    2. Other                                                                          14 (b)                14
                                b) Other:
                                    1 . Solid, in immediate packings of a net capacity of 1 kg
                                         or   less                                                                    20 ( b)
                                    2. Solid, other; fluid :
                                         aa) Crude                                                                    10 (b)               (c)
                                         bb ) Other                                                                   15 (b)               (c)
       15.08           Animal and vegetable oils, boiled, oxidised, dehydrated, sulphurised, blown
                       or polymerised by heat in vacuum or in inert gas, or otherwise modified                          15                 14
       15.09           Degras                                                                                            9                   6
       15.10           Fatty acids; acid oils from refining; fatty alcohols:
                       A. Stearic acid                                                                                  12                   8
                       B. Oleic acid                                                                                    10                   7
                       C. Other fatty acids; acid oils from refining                                                     8                 4-5
                       D. Fatty alcohols                                                                                13                   8
       15.11           Glycerol and glycerol lyes:
                       A. Crude glycerol and glycerol lyes                                                               3                 1-5
                      B. Other, including synthetic glycerol                                                            10                   6
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities of the E.C.
(b) In certain conditions, the collection of a compensatory amount is provided for in addition to the customs duty.
(c) See Annex .
 ---pagebreak--- No L 295/70                                     Official Journal of the European Communities                                           1 . 11 . 74
                                                                                                                           Rate of Duty
      Heading                                                                                                     autonomous
       number                                                 Description                                              •/,         conventional
                                                                                                                    or Levy             •/.
                                                                                                                       (L)
         1                                                          2                                                   3                4
       15.12           Animal or vegetable oils and fats, wholly or partly hydrogenated, or
                       solidified or hardened by any other process, whether or not refined, but
                       not further prepared:
                       A. In immediate packings of a net capacity of 1 kg or less                                   20 (a)              —
                       B. Other                                                                                     17 (a)              (b)
       15.13           Margarine, imitation lard and other prepared edible fats                                     25 (a)              25
       15.14           Spermaceti, crude, pressed or refined, whether or not coloured                                   7               3-5
       15.15           Beeswax and other insect waxes, whether or not coloured :
                       A. Raw                                                                                        Free              Free
                       B. Other                                                                                        10                5
       15.16           Vegetable waxes, whether or not coloured:
                       A. Raw                      -                                                                 Free              Free
                       B. Other                      »                                                                  8                4
       15.17           Residues resulting from the treatment of fatty substances or animal or
                       vegetable waxes :
                       A. Containing oil having the characteristics of olive oil:
                             I. Soapstocks                                                                           7 (L)              —
                            II. Other                                                                                2 (L)               —
                       B. Other:
                             L Oil foots and dregs ; soapstocks                                                      7 (a )               5
                            II. Other                                                                                2 (a)                2
(a) In certain conditions, the collection of a compenatory amount is providd for in addition to the customs duty.
( b) See Annex .
 ---pagebreak--- 1 . 11.74                                   Official Journal of the European Communities                                                 No L 295/71
                                                                  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 .
                                                                                                                                  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 offals of domestic swine and containing by
                                   weight:
                                   1 . 80% or more of meat or offal, of any kind, including fats
                                       of any kind or origin:
                                        aa) Hams, fillets and loins; pieces thereof                                        26 (L)              —
                                       bb) Shoulders and pieces thereof                                                    26 (L)              —
                                       cc) Other                                                                           26 (L)              —
(a) The levy applicable to sausages imported in containers which also contain preservative liquid is collected on the net weight, ie, after deduction of
    the weight of the liquid.
(b) For the purpose of determining the percentage of poultry meat, the weight of any bones shall be disregarded.
 ---pagebreak--- No L 295/72                          Official Journal of the European Communities                             1 . 11.74
                                                                                                  Rate of Duty
       Heading                                                                           autonomous
       number                                        Description                              •/»         conventional
                                                                                           or Levy               '/«
                                                                                              (L)
          1                                              2                                     3                  4
        16.02   B. III. a) 2. 40°/o or more but less than 80°/o of meat or offal, of any
    (continued)                 kind, including fats of any kind or origin                 26 (L)
                            3 . Less than 40% of meat or offal, of any kind, including
                                fats of any kind or origin                                 26 (L)               —
                        b) Other :
                            1 . Containing bovine meat or offal                              26                26
                            2.   Other:
                                aa) Ovine meat or offal                                      26                20
                                bb) Other                                                    26                26
        16.03   Meat extracts, meat juices and fish extracts, in immediate packings of a
                net capacity of:
                A. 20 kg or more                                                            Free             Free
                B. More than 1 kg but less than 20 kg                                         9                  7
                C. 1 kg or less                                                              24                20
        16.04   Prepared or preserved fish, including caviar and caviar substitutes :
                A. Caviar and caviar substitutes :
                     I. Caviar (sturgeon roe)                                                30                 30
                    II. Other                                                                30                30
                B. Salmonidae                                                                20                 10
                C. Herring:
                     I. Fillets, raw, coated with batter or breadcrumbs, deep frozen         18                 15
                    II. Other                                                                23                20
                D. Sardines                                                                  25                25
                E. Tunny                                                                     25                24
                F. Bonito (Sarda sp. p.), mackerel and anchovies                             25                ( a)
                G.  Other:
                     I. Fillets, raw, coated with batter or breadcrumbs, deep frozen         18                15
                    II. Other                                                                25                20
        16.05   Crustaceans and molluscs, prepared or preserved:
                A. Crabs                                                                     20                16
                B. Other                                                                     20                20
(a ) Sec Annex.
 ---pagebreak---   1 . 11.74                                   Official Journal of the European Communities                               No L 295/73
                                                                  CHAPTER 17
                                                SUGARS AND SUGAR CONFECTIONERY
 Notes
 1 . This Chapter does not cover :
       (a) Sugar confectionery containing cocoa (heading No 18.06) ;
       (b) Chemically pure sugars (other than sucrose, glucose and lactose) and other products of heading No 29.43 ; or
       (c) Medicaments and other products of Chapter 30.
 2. Chemically pure sucrose, whatever its origin, is to be classified in heading No 17.01 .
 Additional Notes
 1 . For the purposes of heading No 17.01 :
      — "White sugar" means sugar containing, in the dry state, 99-5% or more by weight of sucrose, determined
            by the polarimetric method;
      — "Raw sugar" means sugar containing, in the dry state, less than 99-5% by weight of sucrose, determined by
            the polarimetric method.
 2. ~When imported in the form of an assortment, goods falling within subheading 1 7.04 D are to be classified according
      to the average content in milkfats, sucrose and starch of the assortment as a whole.
                                                                                                                  Rate of Duty
       Heading                                                                                           autonomous
        number                                                Description                                     •/»         conventional
                                                                                                           or Levy             '/.
                                                                                                              (L)
           1                                                        .2                                         3                  4
                                                                                                                                1
        17.01         Beet sugar and cane sugar, solid:
                      A. Denatured ( a):
                           I. White     sugar                                                              80 (L)
                          II. Raw sugar                                                                    80 (L)              —
                      B. Undenatured :
                           I. White sugar                                                                  80 (L)              —
                          II. Raw sugar :
                              a) For refining       (a)                                                    80 (L)              —
                              b) Other                                                                     80 (L)              —
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 295/74                                  Official Journal of the European Communities                                                       1 . 11.74
                                                                                                                                   Rate of Duty
      Heading                                                                                                            autonomous
      number                                                  Description                                                      •/,          conventional
                                                                                                                            or Levy              •/.
                                                                                                                               (L)
         1                                                         2                                                            3                 4
      17.02           Other sugars; sugar syrups; artificial honey (whether or not mixed with
                      natural honey); caramel:
                      A. Lactose and lactose syrup:
                              I. Containing, in the dry state, 99% or more by weight of the pure
                                 product (a)                                                                                24 (L)               —
                           II. Other                                                                               :        24 (L)               —
                      B. Glucose and glucose syrup :
                              L Containing, in the dry state, 99% or more by weight of the pure
                             ■ product (b):
                                  a) Glucose in the form of white crystalline powder, whether or
                                     not agglomerated                                                                       25 (L)               —
                                  b) Other                                                                                  25 (L)               —
                            II. Other :
                                  a) Glucose in the form of white crystalline powder, whether or
                                     not agglomerated                                                                       50 (L)               —
                                  b) Other                                                                                  50 (L)               —
                      C. Maple sugar and syrup                                                                              42 (L)               20
                      D. Other sugars and syrups                                                                            80 (L)               —
                      E. Artificial honey (whether or not mixed with natural honey)                                         50 (L)               —
                      F. Caramel                                                                                            47 (L)               —
       17.03           Molasses, whether or not decolorised                                                              65 (L) (c)              —
       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 lactose and lactose syrup of subheading 17.02 A I shall also apply to the lactose and lactose syrup of the present
    subheading ( 17.02 A I).
(b) 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 1).
(c) The autonomous duty is :
    — 'free" for non-decolorised molasses for the manufacture of forage containing molasses ;
    — 9% for non-decolorised sugar cane molasses containing less than 63% by weight of sucrose in the dry matter, for the manufacture of coffee sub­
       stitutes ;
    — 19% for non-decolorised molasses for the mnufacture of citric acid.
 ---pagebreak--- 1 . 11.74                         Official Journal of the European Communities                            No L 295/75
                                                                                                   Rate of Duty
     Heading                                                                              autonomous
     number                                     Description                                    •/.         conventional
                                                                                            or Levy             •/.
                                                                                              (L)
        1                                           2                                          3                 4
     Í 7.04   D. Other:
  (continued)     I. Containing no milkfats or containing less than 1-5% by weight of
                     such fats :
                     a) Containing no sucrose or containing less than 5% by weight of
                        sucrose (including invert sugar expressed as sucrose)                20-7               13
                                                                                            + VC              + VC
                                                                                                          with a max.
                                                                                                          of 27 + ads
                     b) Containing by weight of sucrose (including invert sugar expressed
                        as sucrose):
                        1 . 5% or more but less than 30%                                     20-7               13
                                                                                             + VC             + VC
                                                                                                          with a max.
                                                                                                          of 27 + ads
                        2. 30% 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% :
                                                                                             20-7               13
                            aa) Containing no starch                                                          + VC
                                                                                             + VC
                                                                                                          with a max.
                                                                                                          of 27 + ads
                            bb ) Other                                                       20-7               13
                                                                                             + VC             + VC
                                                                                                          with a max.
                                                                                                          of 27 + ads
                        4. 50% or more but less than 60%                                     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 295/76                        Official Journal of the European Communities                                  1 . 11 . 74
                                                                                                     Rate of Duty
    Heading                                                                                 autonomous
    number                                       Description                                     •/.         conventional
                                                                                              or Levy             •/.
                                                                                                 (L)
       1                                             2                                           3                 4
    17.04    D. II. Other :
 (continued)           a) Containing no sucrose or containing less than 5% by weight of
                          sucrose (including invert sugar expressed as sucrose)                20-7               13
                                                                                               + VC             + VC
                                                                                                            with a max.
                                                                                                            of 27 + ads
                       b) Containing by weight of sucrose (including invert sugar expressed
                          as sucrose):
                          1 . 5% or more but less than 30%                                     20-7               13
                                                                                               + VC             + VC
                                                                                                            with a max.
                                                                                                            of 27 + ads
                          2. 30% or more but less than 50%                                     20-7               13
                                                                                               + VC             + VC
                                                                                                            with a max.
                                                                                                            of 27 + ads
                          3 . 50% or more but less than 70%                                    20-7               13
                                                                                               + VC             + VC
                                                                                                            with a max.
                                                                                                            of 27 + ads
                          4. 70% or more                                                       20-7               13
                                                                                               + VC             + VC
                                                                                                            with a max.
                                                                                                            of 27 + ads
    17.05    Flavoured or coloured sugars, syrups and molasses, but not including
             fruit juices containing added sugar in any proportion:
             A. Lactose and lactose syrup                                                     67 (L)              —
             B. Glucose and glucose syrup :
                   I. Glucose in the form of white crystalline powder, whether or not
                       agglomerated                                                           67 (L)              —
                  II . Other                                                                  67 (L)              —
             C. Other                                                                         67 (L)              —
 ---pagebreak---  1 . 11.74                                   Official Journal of the European Communities                       No L 295/77
                                                                   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 containing
       cocoa or chocolate.
2. Heading No 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 of this Chapter, other
      food preparations containing cocoa .
Additional Note
When imported in the form of an assortment, goods falling within subheading 18.06 C are to be classified according
to the average content in sucrose and milkfats of the assortment as a whole.
                                                                                                         Rate of Duty
        Heading                                                                                autonomous
        number                                                  Description                          •/»         conventional
                                                                                                 or Levy               •/.
                                                                                                    ( L)
           1                                                         2                                3                 4
        18.01          Cocoa beans, whole or broken, raw or roasted                              6-7 ( a)             5-4
        18.02          Cocoa shells, husks, skins and waste                                          9                5-4
        18.03          Cocoa paste (in bulk or in block), whether or not defatted                  25                 15
        18.04          Cocoa butter (fat or oil)                                                   22                 12
        18.05          Cocoa powder, unsweetened                                                   27                 16
        18.06          Chocolate and other food preparations containing cocoa :
                       A. Cocoa powder, not otherwise sweetened than by the addition of
                           sucrose, containing by weight of sucrose:
                             I. Less than 65%                                                     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 295/78                       Official Journal of the European Communities                                 1 . 11 . 74
                                                                                                  Rate of Duty
   Heading                                                                               autonomous
   number                                       Description                                   •/.          conventional
                                                                                           or Levy              •/.
                                                                                             (L)'
      1                                              1                                         3                  4
    18.06    B. II. Containing by weight of milkfats :
 (continued)
                     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              + ve
                                                                                                          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
                                                                                           + ve               + VC
                                                                                                          with a max
                                                                                                          of 27 + ads
                 II. Other:
                     a) Containing no milkfats or containing less than 1-5% of such
                        fats and containing by weight of sucrose (including invert sugar
                        expressed as sucrose):
                        1 . Less than 50%                                                   22-3                12
                                                                                           + VC               + VC
                                                                                                          with a max.
                                                                                                          of 27 + ads
                        2. 50% or more                                                      22-3                12
                                                                                           + ve               + VC
                                                                                                          with a max
                                                                                                          of 27 + ads
                     b) Containing by weight of milkfats:
                         1 . 1-5% or more but less than 3%                                  22-3                12
                                                                                           + VC               + VC
                                                                                                          with a max,
                                                                                                          of 27 + ads
                        2 . 3% or more but less than 4·5%                                   22-3                12
                                                                                           + VC               + VC1
                                                                                                          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 + ads
                        4. 6% or more                                                       22-3                12
                                                                                           + VC               + VC
                                                                                                          with a max.
                                                                                                          of 27 + ads
 ---pagebreak---   1 . 11.74                                  Official Journal of the European Communities                            No L 295 / 79
                                                                                                              Rate of Duty
       Heading                                                                                       autonomous
       number                                              Description                                    •/»         conventional
                                                                                                       or Levy              ·/.
                                                                                                          (L)
          1                                                    2                                           3                 4
       18.06          D. Other:
    (continued)
                          I. Containing no milkfats or containing less than 1-5% by weight of
                             such fats :
                             a) In immediate packings of a net capacity of 500 g or less                22-3               12
                                                                                                        + VC             + VC
                                                                                                                     with a max.
                                                                                                                     of 27 + ads
                             b) Other                                                                 22-3 (a)             —
                                                                                                       + VC
                         II. Containing by weight of milkfats:
                             a) 1-5% or more but not more than 6·5% :
                                 1 . In immediate packings of a net capacity of 500 g or less           22-3               12
                                                                                                        + VC             + VC
                                                                                                                     with a max.
                                                                                                                     of 27 + ads
                                 2. Other                                                             22-3 ( a)            —
                                                                                                       + VC
                             b) More than 6·5% but less than 26% :
                                 1. In immediate packings of a net capacity of 500 g or less . . . .    22-3               12
                                                                                                       + VC              + VC
                                 2.  Other:
                                     aa) Chocolate milk crumb, containing more than 6-5% but
                                           less than 11% by weight of milkfats, more than 6-5%
                                           but less than 15% by weight of cocoa and more than
                                           50% but less than 60% by weight of sucrose (including
                                           invert sugar expressed as sucrose)                         22-3 (a)             27
                                                                                                       + VC             + ads
                                     bb) Other                                                       22-3 (a)              —
                                                                                                       + VC
                             c) 26% or more :
                                1 . In immediate packings of a net capacity of 500 g or less            22-3               12
                                                                                                       + VC              + VC
                                2. Other                                                             22-3 (a)
                                                                                                       + VC
(a) Duty suspended to 19% for an indefinite period .
 ---pagebreak---  No L 295/ 80                         Official Journal of the European Communities                                    1 . 11 . 74
                                                         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
                                                                                                                  conventional
     number                                          Description                                     •/.
                                                                                                  or Levy              •/.
                                                                                                    (L)
        1                                                 2                                          3                  4
     19.01        Malt extract :
                  A. With a dry-extract content of 90% or more by weight                           16-3               11
                                                                                                   + vc              + VC
                  B. Other                                                                         16-3               11
                                                                                                   + vc              + VC
     19.02        Preparations of flour, meal, starch or malt extract, of a kind used as
                  infant food or for dietetic or culinary purposes, containing less than
                  50% by weight of cocoa:                                                                               8
                                                                                                                     + VC
                  A. Containing malt extract and not less than 30% by weight of reducing                                8
                      sugars (expressed as maltose)                                                19-6
                                                                                                                     + VC
                                                                                                   + VC
                  B. Other :
                       I. Containing no milkfats or containing less than 1-5% by weight of
                          such fats :
                          a) Containing less than 14% by weight of starch:
                                                                                                                      11
                             1 . Containing no sucrose or containing less than 5% by weight
                                 of sucrose (including invert sugar expressed as sucrose)          19-6              + VC
                                                                                                   + VC
                             2. Containing by weight of sucrose (including invert sugar
                                 expressed as sucrose):
                                 aa) 5°/o or more but less than 60°/®                              19-6
                                                                                                   + VC
                                 bb) 60% or more                                                   19-6
                                                                                                                       11
                                                                                                   + VC
                                                                                                                     + VC
 ---pagebreak--- 1 . 11.74                            Official Journal of the European Communities                             No L 295 / 81
                                                                                                      Rate of Duty
     Heading                                                                                 autonomous
      number                                       Description                                    •/o          conventional
                                                                                               or Levy              •/.
                                                                                                  (L)
        1                                              2                                           3                 4
      19.02    B. I. b) Containing 14% or more but less than 32% by weight of starch :
   (continued)
                           1 . Containing no sucrose or containing less than 5% by weight
                               of sucrose (including invert sugar expressed as sucrose)         19-6                11
                                                                                                + VC              + VC
                           2.  Other                                                             19-6               11
                                                                                                + VC              + VC
                       c) Containing 32% or more but less than 45% by weight of starch :
                           1 . Containing no sucrose or containing less than 5% by weight
                               of sucrose (including invert sugar expressed as sucrose)          19-6               11
                                                                                                + VC              + VC
                           2. Other                                                              19-6               11
                                                                                                + VC              + VC
                       d) Containing 45% or more but less than 65% by weight of starch :
                           1 . Containing no sucrose or containing less than 5% by weight
                               of sucrose (including invert sugar expressed as sucrose) ....     19-6               11
                                                                                                + VC              + VC
                           2.  Other                                                             19-6               11
                                                                                                + VC              + VC
                       e) Containing 65% or more but less than 80% by weight of starch:
                           1 . Containing no sucrose or containing less than 5% by
                               weight of sucrose (including invert sugar expressed as
                               sucrose)                                                          19-6               11
                                                                                                + VC              + VC
                           2 . Other                                                             19-6               11
                                                                                                + VC              + VC
                       f) Containing 80% or more but less than 85% by weight of starch :
                           1 . Containing no sucrose or containing less than 5% by weight
                               of sucrose (including invert sugar expressed as sucrose)          19-6               11
                                                                                                + VC              + VC
                           2.  Other                                                             19-6               11
                                                                                                + VC              + VC
                       g) Containing 85% or more by weight of starch                             19-6               11
                                                                                                + VC               + VC
                   II. Containing by weight of milkfats :
                       a) 1-5% or more but less than 5%                                          19-6               11
                                                                                                + VC               + VC
                       b ) 5% or more                                                            19-6               11
                                                                                                + VC               + VC
      19.03    Macaroni, spaghetti and similar products :
               A. Containing eggs                                                                17-3               12
                                                                                                + VC               + VC
               B. Other :
                    I. Containing no common wheat flour or meal                                  17-3               12
                                                                                                + VC               + VC
                   II. Other                                                                     17-3               12
                                                                                                + VC               + VC
 ---pagebreak--- No L 295/82                      Official Journal of the European Communities                              1 . 11.74
                                                                                              Rate of Duty
   Heading                                                                           autonomous
   number                                      Description                                •/»          conventional
                                                                                       or Levy              %
                                                                                          (L)
      1                                           2                                        3                 4
    19.04   Tapioca and sago; tapioca and sago substitutes obtained from potato or
            other starches                                                              15-4                10
                                                                                        + VC              + VC
    19.05   Prepared foods obtained by the swelling or roasting of cereals or cereal
            products (puffed rice, corn flakes and similar products):
            A. Obtained from maize                                                      14-3                 8
                                                                                        + VC              + VC
            B. Obtained from rice                                                       14-3                 8
                                                                                        + VC              + VC
            C. Other                                                                    14-3      ·          8
                                                                                        + VC              + VC
    19.06   Communion wafers, empty cachets of a kind suitable for pharmaceutical
            use, sealing wafers, rice paper and similar products                        19-5                 7
                                                                                        + VC              + VC
    19.07   Bread, ships' biscuits and other ordinary bakers' wares, not containing
            added sugar, honey, eggs, fats, cheese or fruit:
            A. Crispbread                                                                24                  9
                                                                                        + VC              + VC
                                                                                                      with a max.
                                                                                                      of 24 + adf
            B. Matzos                                                                    20                  6
                                                                                        + VC              + VC ■
                                                                                                      with a max.
                                                                                                      of 20 + adf
            C. Gluten bread for diabetics                                               27-9                14
                                                                                       +^VC               + VC
            D. Other, containing by weight of starch :
                  I. Less than 50%                                                      26-5                14
                                                                                        + VC              + VC
                 II. 50%    or  more                                                    2 6-5               14
                                                                                        + BVC             + 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--- 1 . 11 . 74                          Official Journal of the European Communities                         No L 295/ 83
                                                                                                   Rate of Duty
     Heading                                                                              autonomous
                                                                                                            conventional
     number                                        Description                                 •/o
                                                                                            or Levy              '/.
                                                                                               (L)
         1                                             2                                        3                 4
      19.08    B. Other:
   (continued)
                   L 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 4- ads
                       b) 70% or more                                                        29-2                13
                                                                                             + VC              4- ve
                                                                                                           with a max.
                                                                                                           of 35 4- 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              4- VC
                                                                                                           with a max.
                                                                                                           of 30 4- 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              4- VC
                                                                                                           with a max.
                                                                                                           of 35 4- ads
                          2. Other                                                            29-2               13
                                                                                             4- ve             4" VC
                                                                                                           with a max.
                                                                                                           of 35 4" 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              4- VC
                                                                                                           with a max.
                                                                                                           of 35 4- ads .
                           2. Other                                                           29-2                13
                                                                                             + VC               4- VC
                                                                                                           with a max.
                                                                                                           of 35 4- 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               4- VC
                                                                                                           with a max.
                                                                                                           of 35 4- ads
 ---pagebreak--- No L 295 /84                      Official Journal of the European Communities                            1 . 11.74
                                                                                              Rate of Duty
   Heading                                                                           autonomous
   number                                        Description                              "/,         conventional
                                                                                       or Levy              •/.
                                                                                         (L)
      1                                              2                                    3                  4
    19.08
             B. II. d) 2. Other                                                         29-2               13
 (continued)                                                                            + VC             + VC
                                                                                                     with a max.
                                                                                                     of 35 + ads
                III. Containing 32% or more but less than 50% by weight of starch:
                    a) Containing no sucrose or containing less than 5% by weight of
                         sucrose (including invert sugar expressed as sucrose) :
                        1 . Containing no milkfats or containing less than 1-5% by
                             weight of such fats                                         28                13
                                                                                        + VC             + VC
                                                                                                     with a max.
                                                                                                     of 30 + adf
                        2. Other                                                         28                13
                                                                                        + VC             + VC
                                                                                                     with a max.
                                                                                                     of 30 + adf
                     b) Containing 5% or more but less than 20% by weight of sucrose
                         (including invert sugar expressed as sucrose):
                        1 . Containing no milkfats or containing less than 1-5% by
                             weight of such fats                                        29-2               13
                                                                                        + VC             + VC
                                                                                                     with a max.
                                                                                                     of 35 + ads
                        2.   Other                                                      29-2               13
                                                                                        + VC             + VC
                                                                                                     with a max.
                                                                                                     of 35 + ads
                    c) Containing 20% or more by weight of sucrose (including invert
                        sugar expressed as sucrose):
                        1 . Containing no milkfats or containing less than 1-5% by
                            weight of such fats                                         29-2               13
                                                                                        + VC             + VC
                                                                                                     with a max.
                                                                                                     of 35 + ads
                        2.  Other                                                       29-2               13
                                                                                       + VC              + VC
                                                                                                     with a max.
                                                                                                     of 35 + ads
                IV. Containing 50% or more but less than 65% by weight of starch :
                    a) Containing no sucrose or containing less than 5% by weight of
                        sucrose (including invert sugar expressed as sucrose):           28                13
                                                                                        + VC             + VC
                        1 . Containing no milkfats or containing less than 1-5% by                   with a max.
                            weight of such fats                                                      of 30 + adf
 ---pagebreak--- 1 . 11.74                           Official Journal of the European Communities                        No L 295 /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
   (continued)                                                                            + VC              + VC
                                                                                                        with a max.
                                                                                                        of 30 + adf
                      b) Containing 5% or more by weight of sucrose (including invert
                           sugar expressed as sucrose):
                           1 . Containing no milkfats or containing less than 1·5% 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 295/86                          Official Journal of the European Communities                            1 . 11.74
                                                      CHAPTER 20
                     PREPARATIONS OF VEGETABLES, FRUIT OR OTHER PARTS OF PLANTS
Notes
1. This Chapter does not cover :
    (a) Vegetables or fruit, prepared or preserved by the processes specified in Chapters 7 and 8 ; or
    (b) Fruit jellies, fruit pastes or the like in the form of sugar confectionery (heading No 17.04) or chocolate
        confectionery (heading No 18.06).
2. The vegetables of headings Nos 20.01 and 20.02 are those which fall in headings Nos 07.01 to 07.05 when
    imported in the states provided for in those headings
3 . Edible plants, parts of plants and roots of plants conserved in syrup (for example, ginger and angelica) are to be
    classified with the preserved fruit falling under heading No 20.06 ; roasted ground-nuts are also to be classified
     in heading No 20.06.
4. Tomato juice the dry weight content of which is 7% or more is to be classified under heading No 20.02.
Additional Notes
1 . The content of various sugars expressed as sucrose ("sugar content''') of the products classified within this
    Chapter corresponds to the figure indicated by a refractomcter (used in accordance with the method prescribed
    in Annex III to Regulation (EEC) No 865/68 of the Council, of 26 June 1968) at a temperature of 20 °C and
    multiplied by the factor :
    — 0-93 in respect of products of heading No 20.06; or
    — 0*95 in respect of products of the other headings.
2. The products classified under heading No 20.06 shall be considered as "containing added sugar" when the
    "sugar content" thereof exceeds by weight the percentages given hereunder, according to the kind of fruit con­
    cerned :
    — pineapples and grapes                                                                                       13%
    — other fruits, including mixtures of fruit                                                                    9%
3. The added sugar content of products classified under heading No 20.07 corresponds to the "sugar content"
    less the figures given hereunder, according to the kind of juice concerned :
    — lemon or tomato juice                                                                                           3
    — apple juice                                                                                                    11
    — grape juice                                                                                                    15
     — other fruit or vegetable juices, including mixtures of juices                                                 13
 ---pagebreak--- 1 . 11 . 74                                   Official Journal of the European Communities                               No L 295 /87
                                                                                                                  Rate of Duty
      Heading                                                                                            autonomous
      number                                                    Description                                   •/,         conventional
                                                                                                           or Levy             •/t
                                                                                                             (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 + (L)          26 + ads
                       B. Other                                                                              26                26
       20.04           Fruit, fruit-peel and parts of plants, preserved by sugar (drained, glacé or
                       crystallised) :
                       A. Ginger                                                                             25              Free
                       B. Other:
                             I. With a sugar content exceeding 13°/o by weight                           25 + (L)          25 + ads
                           II. Other                                                                         25                25
       20.05           Jams, fruit jellies, marmalades, fruit purée and fruit pastes, being cooked
                       preparations, whether or not containing added sugar:
                       A. Chestnut purée and paste:
                            I. With a sugar content exceeding 13°/o by weight                            30 + (L)         30 + ads
                            II. Other
                                                                                                             30                30
                       B. Jams and marmalades of citrus fruit:
                            I. With a sugar content exceeding 30% by weight                              30 + (L)          27 + ads
                           II. With a sugar content exceeding 13% but not exceeding 30% by
                                weight                                                                   30 + (L)          27 + ads
                          III. Other                                                                         30                27
                       C. Other:
                            I. With a sugar content exceeding 30% by weight:
                                a) Plum purée and plum paste, in immediate packings of a net
                                   capacity exceeding 100 kg, for industrial processing (a)                  30           30 + ads
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 295/88                       Official Journal of the European Communities                               1 . 11.74
                                                                                                Rate of Duty
   Heading                                      Description
                                                                                      autonomous
                                                                                                        conventional
   number                                                                                   °/o
                                                                                        or Levy               ·/#
                                                                                           (L)
      1                                             2                                        3                 4
    20.05    C.   I. b ) Other                                                        30 + (L)          30 + ads
 (continued)     II. With a sugar content exceeding 13% but not exceeding 30% by
                     weight                                                           30 + (L)          30 + ads
                III. Other                                                                30                 30
    20.06    Fruit otherwise prepared or preserved, whether or not containing added
             sugar or spirit:
             A. Nuts (including ground-nuts), roasted, in immediate packings of a net
                capacity :
                  I. Of more than 1 kg                                                     17                 15
                 II. Of 1 kg or less                                                      22                  17
             B. Other:
                  I. Containing added spirit:
                                                                                          32
                     a) Ginger
                                                                                                             —
                     b) Pineapples, in immediate packings of a net capacity :
                         1 . Of more than 1 kg:
                             aa) With a sugar content exceeding 17% by weight         32 + (L)               —
                             bb) Other                                                    32                 —
                         2. Of 1 kg or less :
                             aa) With a sugar content exceeding 19% by weight         32 + (L)               —
                             bb ) Other                                                   32                 —
                     c) Grapes :
                         1 . With a sugar content exceeding 13% by weight             32 + (L)               —
                         2. Other                                                         32                 —
                     d) Peaches, pears and apricots, in immediate packings of a net
                         capacity :
                         1 . Of more than 1 kg:
                             aa) With a sugar content exceeding 13% by weight         32 + (L)             . —
                             bb) Other                                                    32                 —
                         2. Of 1 kg or less :
                             aa) With a sugar content exceeding 15% by weight         32 + (L)               —
                             bb) Other                                                    32                 —
                     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)               —
 ---pagebreak--- 1 . 11 . 74                           Official Journal of the European Communities                        No L 295/ 89
                                                                                                   Rate of Duty
     Heading                                                                             autonomous
     number                                        Description                                 °/o         conventional
                                                                                           or Levy               •/.
                                                                                              (L)
         1                                              2                                       3                 4
      20.06   B.  I. f) 2 . Other                                                             32                —
  (continued)    II. Not containing added spirit:
                     a) Containing added sugar, in immediate packings of a net capacity
                         of more than 1 kg:
                         1 . Ginger                                                           23              Free
                         2. Grapefruit segments                                              23                 20
                                                                                           + (L)             + ads
                         3 . Mandarins (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°/o 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°/o 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°/o by weight             27                22
                                                                                          + (L)             + ads
                             bb ) Other                                                     27                22
 ---pagebreak---  No L 295/90                                    Official Journal of the European Communities                                                        1 . 11.74
                                                                                                                                       Rate of Duty
       Heading                                                                                                                autonomous
        number                                                     Description                                                     •/o         conventional
                                                                                                                                or Levy              ·/♦
                                                                                                                                  (L)
           1                                                            2                                                           3                 4
         20.06          B.    II. b) 7. Peaches and apricots :
    (continued)                           aa) With a sugar content exceeding 15°/o by weight                                      27                24
                                                                                                                                + (L)            + ads
                                          bb) Other                                                                               27                24
                                     8 . Other fruits                                                                             27                24
                                                                                                                                + (L)            + ads
                                     9. Mixtures of fruit :
                                          aa) Mixtures in which no single fruit exceeds 50°/o 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 UA per 100 kg net weight:
                                     1 . With an added sugar content exceeding 30% by weight                                      50
                                     2.   Other                                                                                 50 ( b)             —
                                  b) Of a value not exceeding 22 UA per 100 kg net weight:
                                     1 . With an added sugar content exceeding 30°/» by weight                                    50
                                                                                                                                + (L)
                                     2. Other                                                                                   50 (b)
                             II. Apple and pfear juice; mixtures of apple and pear juice :
                                 a) Of a value exceeding 22 UA per 100 kg net weight                                              42                —
                                  b) Of a value not exceeding 22 UA per 100 kg net weight:
                                     1 . With an added sugar content exceeding 30% by weight . . . .                              42
                                                                                                                                + (L)
                                     2. Other                                                                                     42
(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--- 1 . 11.74                                      Official Journal of the European Communities                                                   No L 295 /91
                                                                                                                                        Rate of Duty
       Heading                                                                                                                 autonomous
       number                                                     Description                                                       •/.         conventional
                                                                                                                                 or Levy              •/.
                                                                                                                                    (L)
          1                                                            2                                                             3                 4
       20.07           A. III . Other :
    (continued)
                                 a) Of a value exceeding 30 UA per 100 kg net weight                                               42                —
                                 b) Of a value not exceeding 30 UA per 100 kg net weight:
                                    1 . With an added sugar content exceeding 30% by weight . ...                                  42
                                                                                                                                 + (L)
                                    2. Other                                                                                       42
                       B. Of a specific gravity of 1-33 or less at 15° C:
                              I. Grape, apple and pear juice (including grape must); mixtures of
                                 apple and pear juice:
                                 a) Of a value exceeding 18 UA per 100 kg net weight:
                                    1 . Grape juice (including grape must):
                                                                                                                                                     28
                                        aa) With an added sugar content exceeding 30% by weight                                    28
                                                                                                                                                  + ads
                                         bb ) Other                                                                              28 (b)              (a)
                                    2. Apple and pear juice :
                                                                                                                                                     24
                                        aa) Containing added sugar                                                                 25
                                                                                                                                                  + ads
                                        bb) Other                                                                                  25                25
                                    3 . Mixtures of apple and pear juice                                                           25
                                 b) Of a value of 18 UA or less per 100 kg net weight:
                                    1 . Grape juice (including grape must):
                                                                                                                                   28                28
                                        aa) With an added sugar content exceeding 30°/o by weight
                                                                                                                                 + (L)            + ads
                                        bb) Other                                                                                28 (b)              (a)
                                    2. Apple juice:
                                                                                                                                   25                24
                                         aa) With an added sugar content exceeding 30% by weight                                 + (L)            + ads
                                                                                                                                   25                24
                                        bb) With an added sugar content of 30% or less by weight
                                                                                                                                                  + ads
                                        cc) Not containing added sugar                                                             25                25
                                    3 . Pear juice :
                                         aa) With an added sugar content exceeding 30% by weight                                   25                24
                                                                                                                                 + (L)            + ads
                                        bb) With an added sugar content of 30% or less by weight                                   25                24
                                                                                                                                                  + ads
                                        cc) Not containing added sugar                                                             25                25
                                    4. Mixtures of apple and pear juice:
                                         aa) With an added sugar content exceeding 30% by weight                                   25
                                                                                                                                 + (L)
                                         bb) Other                                                                             ,   25
                            II. Other:
                                 a) Of a value exceeding 30 UA per 100 kg net weight:
                                    1 . Orange juice                                                                               21                ( a)
(a ) See Annex.
(b) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
 ---pagebreak---  No L 295/92                        Official Journal of the European Communities                              1 . 11.74
                                                                                                  Rate of Duty
       Heading                                                                           autonomous
       number                                       Description                              •/.          conventional
                                                                                           or Levy              «/.
                                                                                              (L)
          1                                             2                                      3                 4
        20.07   B. II. a) 2. Grapefruit juice                                                21                (a)
    (continued)
                          3 . Lemon juice and other citrus fruit juices :
                              aa) Containing added sugar                                     21                18
                                                                                                            + ads
                                                                                                                19
                              bb) Other                                                      21
                          4. Pineapple juice :
                              aa) Containing added sugar                                     22                 19
                                                                                                            -f ads
                              bb) Other                                                      22                20
                          5 . Tomato juice :
                              aa) Containing added sugar                                     21              20
                                                                                                           + ads
                              bb) Other                                                      21                21
                          6. Other fruit and vegetable juices :
                              aa) Containing added sugar                                     24                21
                                                                                                            + ads
                              bb) Other                                                      24                22
                          7. Mixtures :
                              aa) Of citrus fruit juices and pineapple juice:
                                                                                             22                 19
                                   11 . Containing added sugar
                                                                                                            + ads
                                   22. Other                                                 22                20
                              bb ) Other:
                                   11 . Containing added sugar                               24                21
                                                                                                            + ads
                                   22. Other                                                 24                22
                       b) Of a value of 30 UA or less per 100 kg net weight :
                          1 . Orange juice :
                              aa) With an added sugar content exceeding 30°/o by weight      21                19
                                                                                           + (L)            + ads
                              bb) Other                                                      21                (a)
                          2. Grapefruit juice :
                              aa) With an added" sugar content exceeding 30% by weight       21                15
                                                                                          + (L)             + ads
                              bb) Other                                                      21                ( a)
                          3 . Lemon juice :
                              aa) With an added sugar content exceeding 30%» by weight       21                18
                                                                                          + (L)            + ( ads)
                              bb) With an added sugar content of 30"/o or less by weight     21                18
                                                                                                           + ( ads)
                              cc) Not containing added sugar                                 21                19
,a) See Annex.
 ---pagebreak---                                   1 .
1 . 11.74                             Official Journal of the European Communities                      No L 295/93
                                                                                                 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:
   (continued)                                                                              21                18
                              aa) With an added sugar content exceeding 30% by weight
                                                                                          + (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 295 /94                              Official Journal of the European Communities                                1 . 11.74
                                                            CHAPTER 21
                                              MISCELLANEOUS EDIBLE PREPARATIONS
Notes
 1 . This Chapter does not cover :
     (a) Mixed vegetables of heading No 07.04 ;
     (b) Roasted coffee substitutes containing coffee in any proportion (heading No 09.01 ) :
     (c) Spices and other products of headings Nos 09.04 to 09.10 ; or
     (d) Yeast put up as a medicament and other products of heading No 30.03 .
2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading No 21.02.
3 . For the purposes of heading No 21.05, the expression "homogenised composite food preparations" means prep­
     arations of a kind used as infant food or for dietetic purposes, consisting of a finely homogenised mixture of
     two or more basic ingredients such as meat (including meat offal), fish, vegetables and fruit. For the application
     of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture
     for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces
     of ingredients other than meat, meat offal or fish.
 Additional Note
For the purposes of subheading 21.07 E, the term "cheese fondues" shall be taken to meanpreparations containing 12 %
or more but less than 18% of milkfats and made from melted cheese (Emmentaler and Gruyere exclusively)
with the addition of white wine, kirsch, starch and spices and put up in immediate packings of a net capacity of
1 kg or less.
Entry under the aforementioned subheading is furthermore subject to the production of a certificate issued in the
conditions laid down by the competent authorities of the European Communities.
                                                                                                           Rate of Duty
      Heading                                                                                     autonomous
      number                                             Description                                   •/,         conventional
                                                                                                    or Levy             •/·
                                                                                                       (L)
         1                                                   2                                          3                4
      21.01          Roasted chicory and other roasted coffee substitutes ; extracts, essences
                     and concentrates thereof:
                     A. Roasted chicory and other roasted coffee substitutes :
                                                                                                      18
                         II. Other                                                                   16-9                8
                                                                                                    + vc              4- vc
                     B. Extracts, essences and concentrates of the products described under
                        subheading A:
                          I. Of roasted chicory                                                       22                —
                         II. Other                                                                 16-9 ( a)
                                                                                                    + vc
(a) Duty suspended to 14% for an indefinite period.
 ---pagebreak--- 1 . 11.74                         Official Journal of the European Communities                           No L 295 /95
                                                                                                 Rate of Duty
     Heading                                                                            autonomous
     number                                      Description                                 •/«          conventional
                                                                                          or Levy              •/.
                                                                                            (L)
        1                                           2                                         3                 4
     21.02   Extracts, essences or concentrates, of coffee, tea or matd; preparations
             with a basis of those extracts, essences or concentrates :
             A. Extracts, essences or concentrates of coffee; preparations with a basis
                 of those extracts, essences or concentrates                                30                 18
             B. Extracts, essences or concentrates of tea or mate; preparations with a
                 basis of those extracts, essences or concentrates                          30                 12
     21.03   Mustard flour and prepared mustard:
             A. Mustard flour, in immediate packings of a net capacity :
                  I. Of 1 kg or less                                                        10                  8
                 II. Of more than 1 kg                        i                              5                  4
             B. Prepared mustard                                                            17                 16
     21.04   Sauces; mixed condiments and mixed seasonings:
             A. Mango chutney, liquid                                                       20               Free
             B. Other                                                                       20                 18
     21.05   Soups and broths, in liquid, solid or powder form ; homogenised com­
             posite food preparations:
             A. Soups and broths, in liquid, solid or powder form                           22                 18
             B. Homogenised composite food preparations                                     24                22
     21.06   Natural yeasts (active or inactive); prepared baking powders:
             A. Active natural yeasts :
                  I. Culture yeast                                                          23                 17
                 II. Bakers' yeast:
                     a) Dried                                                              22-1                15
                                                                                          + vc              + vc
                     b) Other                                                              22-1                15
                                                                                          + vc              + 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 bakine powders                                                     19                9-5
 ---pagebreak--- No L 295 /96                       Official Journal of the European Communities                                   1 . 11.74
                                                                                                     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             + vc
                 II. Rice                                                                      20-8                13
                                                                                              + vc               + vc
                III. Other                                                                     20-8                13
                                                                                              + vc               + vc
             B. Ravioli, macaroni, spaghetti and similar products, not stuffed, cooked ;
                the foregoing preparations, stuffed, whether or not cooked :
                  I. Not stuffed, cooked                                                       20-8                13
                                                                                              + vc               + vc
                 II. Stuffed:
                     a) Cooked                                                                 20-8                13
                                                                                              + vc               + vc
                     b) Other                                                                  20-8                13
                                                                                              + vc               + vc
             C. Ice-cream (not including ice-cream powder) and other ices:
                  I. Containing no milkfats or containing less than 3% by weight of            20-8                13
                     such fats
                                                                                              + vc               + vc
                 II. Containing by weight of milkfats:
                                                                                               20-8                13
                     a) 3% or more but less than 7°/o
                                                                                              + vc               + vc
                                                                                               20-8                13
                     b) 7°/o or more                      "
                                                                                              + vc               + vc
             D. Prepared yoghourt; prepared milk, in powder form, for use as infants'
                food or for dietetic or culinary purposes:
                  I. Prepared yoghourt:
                     a) In powder form, containing by weight of milkfats:
                         1 . Less than 1·5%>                                                   20-8                13
                                                                                              + vc               + vc
                         2.  l-5°/o or more                                                    20-8                13
                                                                                              + vc               -f 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°/o or more                                                      20-8                13
                                                                                              -f vc              + vc
                 II. Other, containing by weight of milkfats :
                     a) Less than 1·5°/β 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              -f vc
 ---pagebreak--- 1 . 11.74                           Official Journal of the European Communities                         No L 295197
                                                                                                   Rate of Duty
                                                                                           autonomous
     Heading                                     Description
     number                                                                                     %          conventional
                                                                                            or Levy
                                                                                                                %
                                                                                               (L)
        1                                            2                                          3                4
      21.07    D. II. a) 3 . 55% or more but less than 70%                                    20-8              13
   (continued)                                                                               + VC             + VC
                         4. 70% or more                                                       20-8              13
                                                                                             + VC             + VC
                      b) 1-5% or more                                                         20-8              13
                                                                                             + VC             + VC
               E. Cheese fondues                                                              20-8              13
                                                                                             + VC             + VC
                                                                                          with a max.
                                                                                           of 35 UA
                                                                                          per 100 kg
                                                                                               net
               F. Other:
                   I. Containing no milkfats or containing less than 1·5% by weight of
                      such fats :
                      a) Containing no sucrose or containing less than 5% by weight of
                         sucrose (including invert sugar expressed as sucrose):
                         1 . Containing no starch or less than 5% by weight of starch . .      25               20
                         2. Containing by weight of starch:
                             aa) 5% or more but less than 32%                                 20-8              13
                                                                                             + VC             + VC
                             bb ) 32'% or more but less than 45%                              20-8              13
                                                                                             + VC             + VC
                              cc) 45% or more                                                 20-8              13
                                                                                             + VC             + VC
                      b) Containing 5% or more but less then 15% by weight of sucrose
                         (including invert sugar expressed as sucrose):
                         1 . Containing no starch or containing less than 5% by weight
                             of starch                                                        20-8              13
                                                                                             + VC             + VC
                         2. Containing by weight of starch :
                             aa) 5% or more but less that 32%                                 20-8              13
                                                                                             + VC             + VC
                             bb) 32% or more but less than 45%                                20-8              13
                                                                                             + VC             + VC
                             cc) 45% or more                                                  20-8              13
                                                                                             + VC             + VC
                      c) Containing 15% or more but less than 30% by weight of sucrose
                         (including invert sugar expressed as sucrose):
                         1 . Containing no starch or containing less than 5% by weight
                             of starch                                                        20-8              13
                                                                                             + VC             + VC
                         2. Containing by weight of starch : .
                             aa) 5% or more but less than 32%                                 20-8              13
                                                                                             + VC             + VC
                             bb ) 32% or more but less than 45%                               20-8              13
                                                                                             + VC             + VC
                             cc)   45% or more                                                20-8              13
                                                                                             + VC             + VC
 ---pagebreak--- No L 295/98                       Official Journal of the European Communities                             1 . 11.74
                                                                                               Rate of Duty
   Heading                                                                            autonomous
                                                                                                        conventional
    number                                     Description                                  %
                                                                                         or Levy             •/.
                                                                                           (L)
      1                                             2                                       3                 4
    21.07    F.  I. d) Containing 30% or more but less than 50% by weight of sucrose
 (continued)           (including invert sugar expressed as sucrose):
                       1. Containing no starch or containing less than 5% 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 than 5% by weight of
                       sucrose (including invert sugar expressed as sucrose):
                       1. Containing no starch or containing less than 5% by weight
                           of starch                                                      20-8              13
                                                                                         + VC              + VC
                       2. Containing by weight of starch :
                           aa) 5% or more but less than 32%                               20-8              13
                                                                                         + VC              + VC
                           bb) 32% or more but less than 45%                              20-8              13
                                                                                         + VC              + VC
                           cc)   45% or more                                              20-8              13
                                                                                         + VC              + VC
                    b) Containing 5% or more but less than 15% by weight of sucrose
                       (including invert sugar expressed as sucrose):
                       1. Containing no starch or containing less than 5% by weight
                           of starch                                                      20-8              13
                                                                                       • + VC              + VC
                       2. Containing by weight of starch :
                           aa) 5% or more but less than 32%                               20-8               13
                                                                                         + VC              + VC
                           bb) 32% or more                                                20-8               13
                                                                                         + VC              + VC
                    c) Containing 15% or more but less than 30% by weight of sucrose
                       (including invert sugar expressed as sucrose):
                       1 . Containing no starch or containing less than 5% by weight
                           of starch                                                      20-8               13
                                                                                         + VC              4- VC
                       2. Containing by weight of starch :
                           aa) 5% or more but less than 32%                               20-8               13
                                                                                         + VC              + VC
                           bb) 32% or more                                                20-8               13
                                                                                         + VC              + VC
 ---pagebreak--- 1 . 11.74                          Official Journal of the European Communities
                                       9
                                                                                                           No L 295/99
                                                                                                   Rate of Duty
     Heading                                                                              autonomous
     number                                      Description                                   ·/.          conventional
                                                                                            or Levy              •/.
                                                                                               (L)
        1                                            2                                          3                 4  '
      21.07   F. II. d) Containing 30% or more but less than 50% by weight of sucrose
  (continued)            (including invert sugar expressed as sucrose):
                         1. Containing no starch or containing less than 5% by weight
                             of starch                                                       20-8               13
                                                                                             + vc              + VC
                         2. Other                                                            20-8               13
                                                                                             + VC              + VC
                      e) Containing 50% or more by weight of sucrose (including invert
                         sugar expressed as sucrose)                                         20-8               13
                                                                                             + ve              + 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
                      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.  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
 ---pagebreak--- No L 295 / 100                        Official Journal of the European Communities                             1 . 11 . 74
                                                                                                  Rate of Duty
    Heading                                                                              autonomous
    number                                          Description                                %           conventional
                                                                                           or Levy              %
                                                                                              (L)
       1                                                 2                                     3                 4
    21.07      F. IV. Containing 12% or more but less than 18% by weight of milkfats:
 (continued)
                       a) Containing no sucrose or containing less than 5% by weight of
                           sucrose (including invert sugar expressed as sucrose):
                           1 . Containing no starch or containing less than 5% by weight
                                of starch                                                   20-8                13
                                                                                            4- vc             4- vc
                           2.   Other                                                       20-8                13
                                                                                            4- vc             4- 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
                                                                                            4- vc             4- vc
                           2. Other                                                         20-8                13
                                                                                           4- vc              4- vc
                      c) Containing 15% or more by weight of sucrose (including invert
                           sugar expressed as sucrose)                                      20-8                13
                                                                                           + vc               4- 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
                                                                                           4" vc              4- vc
                          2. Other                                                          20-8               13
                                                                                           4- vc              4- vc
                      b) Containing 5% or more by weight of sucrose (including invert
                          sugar expressed as sucrose)                                       20-8               13
                                                                                           4- vc             4- vc
                  VI. Containing 26% or more but less than 45% by weight of milkfats:
                      a) Containing no sucrose or containing less than 5% by weight
                          of sucrose (including' invert sugar expressed as sucrose):
                          1 . Containing no starch or containing less than 5% by weight
                               of starch                                                    20-8               13
                                                                                           4- vc             + vc
                         2 . Other                                                          20-8               13
                                                                                           4- vc             4" vc
                     b) Containing 5% or more but less than 25% by weight of sucrose
                          (including invert sugar expressed as sucrose):
                          1 . Containing no starch or containing less than 5% by weight
                               of starch                                                   20-8                13
                                                                                           4- vc             4- vc
                         2.    Other                                                       20-8                13
                                                                                           4- vc             4- vc
                     c) Containing 25% or more by weight of sucrose (including invert
                                                                                           20-8                13
                         sugar expressed as sucrose)
                                                                                          4- vc              4- vc
 ---pagebreak--- 1 . 11.74                            Official Journal of the European Communities                     No L 295 / 101
                                                                                                 Rate of Duty
     Heading                                                                             autonomous
      number                                      Description                                 %           conventional
                                                                                           or Levy             %
                                                                                             (L)
        1                                              2                                      3                4
      21.07    F. VII. Containing 45% or more but less than 65% by weight of milkfats:
   (continued)
                       a) Containing no sucrose or containing less than 5% by weight of
                           sucrose (including invert sugar expressed as sucrose):
                           1 . Containing no starch or containing less than 5% by weight
                               of starch                                                    20-8              13
                                                                                           + vc             + vc
                           2. Other                                                         20-8              13
                                                                                           + vc             + vc
                       b) Containing 5% or more by weight of sucrose (including invert
                           sugar expressed as sucrose):
                           1 . Containing no starch or containing less than 5% by weight
                               of starch                                                    20-8              13
                                                                                           + vc             + vc
                           2. Other                                                         20-8              13
                                                                                           + vc ,           + vc
                VIII. Containing 65% or more but less than 85% by weight of milkfats :
                       a) Containing no sucrose or containing less than 5% by weight of
                           sucrose (including invert sugar expressed as sucrose)            20-8              13
                                                                                           + vc             + vc
                       b ) Other                                                            20-8              13
                                                                                           + vc             + vc
                  IX. Containing 85% or more by weight of milkfats                          20-8              13
                                                                                           + vc             + vc
 ---pagebreak--- No L 295/ 102                       Official Journal of the European Communities                           1 . 11.74
                                                    CHAPTER 22
                                        BEVERAGES, SPIRITS AND VINEGAR
Notes
1 . This Chapter does not cover :
    (a) Sea water (heading No 25.01 ) ;
    (b) Distilled and conductivity water and water of similar purity (heading No 28.58) ;
    (c) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading No 29.14);
     (d) Medicaments of heading No 30.03 ; or
     (e) Perfumery or toilet preparations (Chapter 33).
2. For the purposes of headings Nos 22.08 and 22.09, the alcoholic strength is to be taken to. be that shown on
    test by Gay Lussac's hydrometer at a temperature of 15° C.
Additional Notes
1 . For the purposes of headings Nos 22.04, 22.05 and 22.06 and subheading 22.07 A :
    (a) "actual alcoholic strength" means the number of volumes of alcohol contained in 100 volumes of the product ;
    (b) "potential alcoholic strength" means the number of volumes of alcohol capable of being produced by total
          fermentation of the sugars contained in 100 volumes of the product;
    (c) "total alcoholic strength" means the sum of the actual and potential alcoholic strengths ;
    (d) "degree of alcohol" means the actual alcoholic strength.
    Determination of the alcoholic strength must be carried out at 20° C.
2. For the purposes of heading No 22.04, "grape must in fermentation" means grape must having an actual alcoholic
    strength of less than three fifths of the total alcoholic strength.
3. For the purposes of heading No 22.05 :
    A. "Sparkling wine" (subheading 22.05 A ) means a product having an actual alcoholic strength of not less
         than 8-5°, obtained :
         — either by first or second alcoholic fermentation of fresh grapes, grape must or wine, and releasing,
             when the container is opened, carbon dioxide derived exclusively from the fermentation,
         — or from wine and releasing, when the container is opened, carbon dioxide derived wholly or partly
             from the addition of this gas,
         and having, when kept at a temperature of 20° C m closed containers, an excess pressure of not less
         than 3 atmospheres.
    B. " Total dry extract" means the content in grammes per litre of all the substances in a product which, under
         given physical conditions, do not volatilise.
         The total dry extract must be determined with the densimeter at 20° C.
 ---pagebreak--- 1 . 11.74                                Official Journal of the European Communities                   No L 295 / 103
     C. (a) The presence in the products falling within subheading 22.05 C of the quantities of total dry extract
             per litre indicated in I, II, III and IV below does not affect their classification :
                I. Products of an alcoholic strength of not more than 13° : 90 g or less of total dry extract per litre ;
              II. Products of an alcoholic strength of more than 13° but not more than 15° : 130 g or less of total
                     dry extract per litre ;
             III. Products of an alcoholic strength of more than 15° but not more than 18° : 130 g or less of total
                     dry extract per litre ;
             IV. Products of an alcoholic strength of more than 18° but not more than 22° : 330 g or less of total
                     dry extract per litre.
             Products with a total dry extract exceeding the maximum quantity shown above in each category are
             to be classified in the next following category, except that if the total dry extract exceeds 330 g per
             litre the products are to be classified in subheading 22.05 C V.
         (b) The above rules do not apply to products with a registered designation of origin falling within subhead­
             ings 22.05 C III a) 1 , b) 1 , b) 2 and 22.05 CIV a) 1 , b) 1 and b) 2.
4. Subheading 22.05 C shall be taken to include :
     (a) Wine fortified for distillation, that is to say a product :
         — having an actual alcoholic strength of not less than 18° but not 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 2-40 g/l, expressed as acetic acid;
     (b) Liqueur wine ("vin de liqueur"), that is to say a product :
         — having a total alcoholic strength of not less than 17-5° and an actual alcoholic strength of not less than
              15° but not more than 22°, and
         — obtained from grape must or wine which must come from vine varieties approved in the third coun­
            try 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 ivine, 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 concen­
                         trated 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 fer­
     mentation 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 295 / 104                                   Official Journal of the European Communities                                                       1 . 11.74
                                                                                                                                       Rate of Duty
      Heading                                                                                                               autonomous
       number                                                    Description                                                       •/,          conventional
                                                                                                                                or Levy              •/c
                                                                                                                                   (L)
          1                                                           2                                                             3                  4
       22.01           Waters, including spa waters and aerated waters ; ice and snow:
                       A. Spa waters, natural or artificial; aerated waters                                                         8                 4
                       B. Other                                                                                                   Free              Free
       22.02           Lemonade, flavoured spa waters and flavoured aerated waters, and other
                       non-alcoholic beverages, not including fruit and vegetable juices falling
                       within heading No 20.07:
                       A. Not containing milk or milkfats                                                                          20                15
                       B. Other, containing by weight of milkfats:
                              I. Less than 0 - 2°/o                                                                               12-7                8
                                                                                                                                 + vc              4- vc
                            II. 0 2°/o or more but less than 2°/o                                                                 12-7                8
                                                                                                                                 + VC              + ve
                            III. 2% or more                                                                                       12-7                8
                                                                                                                                 + VC              + VC
       22.03           Beer made from malt                                                                                         30                24
       22.04           Grape must, in fermentation or with fermentation arrested otherwise than
                       by the addition of alcohol                                                                               40 (a)               —
       22.05           Wine of fresh grapes; grape must with fermentation arrested by the ad­
                       dition of alcohol :
                       A. Sparkling wine                                                                                        40 UA                —
                                                                                                                            per hi (a)
                       B. Wine in bottles with "mushroom" stoppers held in place by ties or
                            fastenings, and wine otherwise put up with an excess pressure of not
                           less than 1 atmosphere but less than 3 atmospheres, measured at a
                           temperature of 20° C                                                                                 40 UA
                                                                                                                            per hi (a)
                       C. Other:
                               I. Of an actual alcoholic strength not exceeding 13°, in containers
                                  holding:
                                  a) 2 litres or less                                                                           12 UA
                                                                                                                            per hi (a)
                                  b) More than 2 litres                                                                          9 UA              9 UA
                                                                                                                            per hi (a)            per hl
                             II. Of an actual alcoholic strength exceeding 13° but not exceeding
                                  15°, in containers holding:
                                  a) 2 litres or less                                                                           14 UA                —
                                                                                                                            per hi ( a)
                                  b ) More than 2 litres                                                                        11 UA             11 UA
                                                                                                                            per hi (a)            per hi
                           III. Of an actual alcoholic strength exceeding 15° but not exceeding
                                  18°, in containers holding:
                                  a ) 2 litres or less :
                                      1 . Port Madeira , sherry, Tokay (Aszu and Szamorodni ) and
                                          Setúbal muscatel ( b)                                                                15 UA             13-5 UA
                                                                                                                                per hi            per hi
                                      2.  Other                                                                               17 UA       .          —
                                                                                                                           per hi (a)
a ) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty .
b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---  1 . 11.74                                      Official Journal of thie European Communities                                             No L 295 / 105
                                                                                                                                    Rate of Duty
      Heading                                                                                                             autonomous
      number                                                     Description                                                     %           conventional
                                                                                                                              or Levy            •/.
                                                                                                                                 (D
          1                                                           2                                                           3               4
       22.05           C. III. b) More than 2 litres :
   (continued')                     1 . Port, Madeira, sherry and Setúbal muscatel(a)                                        12 UA             11 UA
                                                                                                                              per hi           per hi
                                    2. Tokay (Aszu and Szamorodni) (a)                                                       12 UA               —
                                                                                                                              per hi
                                    3 . Other                                                                              ' 14 UA               —
                                                                                                                          per hi (b)
                           IV. Of an actual alcoholic strength exceeding 18° but not exceeding
                                22°, in containers holding:
                                a) 2 litres or less :
                                    1 . Port, Madeira, sherry, Tokay (Aszu and Szamorodni) and
                                         Setúbal muscatel (a)                                                                16 UA            14-5 UA
                                                                                                                              per hi           per hi
                                    2.   Other                                                                               19 UA             19 UA
                                                                                                                          per hi (b)           per hi
                                b) More than 2 litres :
                                    1 . Port, Madeira, sherry and Setúbal muscatel (a)                                       13 UA             12 UÀ
                                                                                                                              per hi           per hi
                                    2. Tokay (Aszu and Szamorodni)                                                           13 UA               —
                                                                                                                              per hi
                                    3 . Other                                         ;                                      19 UA             19 UA
                                                                                                                          per hi ( b)          per hi
                           V. Of an actual alcoholic strength exceeding 22°, in containers holding:
                                a) 2 litres or less                                                                         1-60 UA
                                                                                                                              per hi
                                                                                                                             and per
                                                                                                                             degree
                                                                                                                           + 10 UA
                                                                                                                          per hi (b)
                                b) More than 2 litres                                                                       1-60 UA
                                                                                                                              per hi
                                                                                                                                and
                                                                                                                         per degree (b)
       22.06           Vermouths, and other wines of fresh grapes flavoured with aromatic
                       extracts :
                       A. Of an actual alcoholic strength of 18° or less, in containers holding:
                             I. 2 litres or less                                                                              17 UA              —
                                                                                                                              per hi
                            II.  More than 2 litres                                                                           14 UA              —
                                                                                                                              per hi
                       B. Of an actual alcoholic strength exceeding 18° but not exceeding 22°, in
                           containers holding:
                             I.   2 litres or less                                                                            19 UA              —
                                                                                                                              per hi
                            II. More than 2 litres                                                                            16 UA
                                                                                                                              per hi
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
(b) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
 ---pagebreak--- No L 295/ 106                                 Official Journal of the European Communities                                                        1 . 11.74
                                                                                                                                     Rate of Duty
      Heading                                                                                                               autonomous
       number                                                    Description                                                      %           conventional
                                                                                                                               or Levy              •/.
                                                                                                                                 (L)
          1
                                                                      2                                                            3                 4
       22.06           C. Of an actual alcoholic strength exceeding 22° , in containers holding:
   (continued)               I.  2 litres or less                                                                            1-60 UA               —
                                                                                                                           per hi and
                                                                                                                           per degree
                                                                                                                            + 10 UA
                                                                                                                               per hi
                            II. More than 2 litres                                                                           1-60 UA
                                                                                                                           per hi and
                                                                                                                           per degree
       22.07           Other fermented beverages (for example, cider, perry and mead) :
                       A. Piquette                                                                                           1-60 UA
                                                                                                                           per hi and
                                                                                                                           per degree
                                                                                                                          with a min.
                                                                                                                             of 9 UA
                                                                                                                            per hi (a)
                       B. Other:
                             I. Sparkling                                                                                      30 . UA             —
                                                                                                                               per hi
                            II. Still, in containers holding:
                                a) 2 litres or less                                                                            12 UA               —
                                                                                                                               per hi
                                b) More than 2 litres                                                                           9 UA
                                                                                                                               per hi
       22.08           Ethyl alcohol or neutral spirits, undenatured, of a strength of 80° or
                       higher; denatured spirits (including ethyl alcohol and neutral spirits) of
                       any strength:
                       A. Denatured spirits (including ethyl alcohol and neutral spirits) of any
                           strength                                                                                            16 UA               —
                                                                                                                               per hi
                       B. Ethyl alcohol or neutral spirits, undenatured, of a strength of 80° or
                           higher                                                                                              30 UA               —
                                                                                                                               per hi
       22.09           Spirits (other than those of heading No 22.08); liqueurs and other 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. 2 litres or less                                                                             1-60 UA               (b)
                                                                                                                           per hi and
                                                                                                                           per degree
                                                                                                                            + 10 UA
                                                                                                                               per hi
( a) Incertain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
( b) See Annex
 ---pagebreak---   1 . 11 . 74                                  Official Journal of the European Communities                            No L 295 / 107
                                                                                                                  Rate of Duty
        Heading                                                                                          autonomous
        number                                                  Description                                   »/,          conventional
                                                                                                           or Levy               •/.
                                                                                                             (L)
           1                                                        2                                          3                  4
         22.09        A.   II. More than 2 litres                                                         1-60 UA               (a)
     (continued)                                                                                        per hi and
                                                                                                        per degree
                      B.   Compound alcoholic preparations ( known as "concentrated extracts")
                          for the manufacture of beverages:
                            I. Aromatic bitters of an alcoholic strength of 44° to 49° containing
                               from l-5°/oi to 6°/o by weight of gentian, spices and various
                               ingredients and from 4% to lÓ°/o of sugar, in containers of a
                               capacity of 0-5 litre or less                                                 30                Free
                                                                                                        with a min.
                                                                                                        of 1-60 UA
                                                                                                        per hi and
                                                                                                        per degree
                           II. Other                                                                         30                 27
                                                                                                        with a min. ' with a min.
                                                                                                        of 1-60 UA        of 1-60 UA
                                                                                                        per hi and        per hi and
                                                                                                        per degree        per degree
                      C.  Spirituous beverages :
                            I. Rum, arrack and tafia, in containers holding:
                               a) 2 litres or less                                                        1-10 UA             1 UA
                                                                                                        per hi and        per hi and
                                                                                                        per degree        per degree
                                                                                                         + 10 UA            + 5 UA
                                                                                                           per hi            per hi
                               b) More than 2 litres                                                      1-10 UA             1 UA
                                                                                                        per hi and        per hi and
                                                                                                        per degree        per degree
                           II. Gin, in containers holding:
                               a) 2 litres or less                                                        1-20 UA             1 UA
                                                                                                        per hi and        per hi and
                                                                                                        per degree        per degree
                                                                                                         + 10 UA            + 5 UA
                                                                                                           per hi            per hi
                               b ) More than 2 litres                                                     1-20 UA             1 UA
                                                                                                        per hi and        per hi and
                                                                                                        per degree        per degree
                          III. Whisky:
                               a) Bourbon whiskey, in containers holding (b):
                                   1 . 2 litres or less                                                   1-20 UA           0-70 UA
                                                                                                        per hi and        per hi and
                                                                                                        per degree        per degree
                                                                                                         + 10 UA            + 5 UA
                                                                                                           per hi            per hi
( a ) See Annex.
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---   No L 295 / 108                                Official Journal of the European Communities                                                       1 . 11.74
                                                                                                                                      Rate of Duty
       Heading                                                                                                              autonomous
                                                                                                                                               conventional
       number                                                    Description                                                      °/o
                                                                                                                               or Levy               ·/.
                                                                                                                                 (L)
           1                                                           2                                                           3                  4
        22.09          C. III. a) 2. More than 2 litres                                                                      1-20 UA            0-70 UA
    (continued)                                                                                                            per hi and         per hi and
                                                                                                                           per degree         per degree
                                 b) Other, in containers holding:                                  '
                                     1 . 2 litres or less                                                                    1-20 UA            0-80 UA
                                                                                                                           per hi and         per hi and
                                                                                                                           per degree         per degree
                                                                                                                            + 10 UA             + 5 UA
                                                                                                                               per hi            per hi
                                    2. More than 2 litres                                                                    1-20 UA            0-80 UA
                                                                                                                           per hi and         per hi and
                                                                                                                           per degree         per degree
                           IV. Vodka with an ethyl alcohol content of 45-2° or less and plum,
                                 pear or cherry brandy, in containers holding:
                                 a) 2 litres or less                                                                         1-60 UA            1-30 UA
                                                                                                                           per hi and         per hi an I
                                                                                                                           per degree         per degree
                                                                                                                           + 10 UA             + 5 UA
                                                                                                                               per hi            per hi
                                 b) More than 2 litres                                                                       1-60 UA            1-30 UA
                                                                                                                           per hi and         per hi and
                                                                                                                           per degree         per degree
                            V. Other, in containers holding:
                                 a) 2 litres or less                                                                        1-60 UA                ( a)
                                                                                                                           per hi and
                                                                                                                           per degree
                                                                                                                           + 10 UA
                                                                                                                              per hi
                                 b) More than 2 litres                                                                       1-60 UA               (a)
                                                                                                                           per hi and
                                                                                                                           per degree
       22.10           Vinegar and substitutes for vinegar:
                       A. Wine vinegar, in containers holding:
                             1. 2 litres or less                                                                               8 UA                 —
                                                                                                                           per hi (b)
                            II. More than 2 litres                                                                             6 UA
                                                                                                                           per hi ( b)
                       B. Other, in containers holding:
                             1. 2 litres or less                                                                               8 UA                —
                                                                                                                              per hi
                            II . More than 2 litres                                                                            6 UA                —
                                                                                                                              per hi
( a) Sec Annex.
(b) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
 ---pagebreak--- 1 . 11.74                                     Official Journal of the European Communities                             No L 295/ 109
                                                                   CHAPTER 23
               RESIDUES AND WASTE FROM THE FOOD INDUSTRIES ; PREPARED ANIMAL FODDER
Additional Notes
1 . For the purposes of subheadings 23.05 A and 23.06 A 1, the following expressions shall have the meanings
     hereby assigned to them :
     — "total alcohol content" : the sum of the actual and potential alcohol contents ;
     — "actual alcohol content" : the number of litres of alcohol contained in 100 kg of the product ;
     — "potential alcohol content" : the number of litres of alcohol capable of being produced by total fermentation
          of the sugars contained in 100 kg of the product.
2 . For the purposes of subheading 23.07 B, the expression "milk products" means the products falling within
     headings Nos 04.01 , 04.02, 04.03 and 04.04 and within subheadings 17.02 A and 17.05 A.
                                                                                                                  Rate of Duty
      Heading                                                                                            autonomous
      number                                                   Description                                    °/o         conventional
                                                                                                           or Levy             •/o
                                                                                                              (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:
                                   1 . With a starch content exceeding 35% but not exceeding
                                       45% by weight, and having undergone a denaturing pro­
                                       cess (a)                                                            21 (L)
                                  2 . Other                                                                21 (L)              —
                          II. Of other cereals :
                              a) Of which the starch content does not exceed 28% by weight,
                                   and of which the percentage which passes through a sieve
                                  with an aperture of 0-2 mm does not exceed 10% by weight or
                                  of which the sieved product has an ash content, calculated on
                                  the dry product, of 1-5% or more by weight                               21 (L)
                              b ) Other                                                                    21 (L)              —
                      B. Of leguminous vegetables                                                             8
          '
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 295/ 110                                 Official Journal of the European Communities                                                    1 . 11.74
                                                                                                                                  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°/o 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 UA
                                                                                                                         per litre
                                                                                                                          of total
                                                                                                                        alcohol ( a)
                       B. Argol                                                                                           Free (a)             —
       23.06           Products of vegetable origin of a kind used for animal food, not elsewhere
                       specified or included :
                       A. Acorns, horse chestnuts and pomace or marc of fruit:
                             I. Grape marc :
                                a) Having a total alcohol content not exceeding 5-50 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 UA
                                                                                                                         per litre
                                                                                                                          of total
                                                                                                                        alcohol ( a)
                            II. Other                                                                                       Free              Free
                       B. Other                                                                                                4                 2
( a) In certain conditions a countervailing tax is provided for m respect of certain products in addition to the customs duty.
 ---pagebreak--- 1 . 11 . 74                      Official Journal of the European Communities                          No L 295/ 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 17.05 B, or milk products:
                 I. Containing starch or glucose or glucose syrup :
                     a) Containing no starch or containing 10% or less by weight of
                        starch :
                        1 . Containing no milk products or containing less than 10°/o
                            by weight of such products                                     15 (L)              —
                        2. Containing not less than 10°/o but less than 50% by weight
                            of milk products                                               15 (L)              —
                        3. Containing not less than 50% but less than 75% by weight
                            of milk produtcs                                               15 (L)              —
                        4. Containing not less than 75% by weight of milk products . .     15 (L)              —
                     b) Containing more than 10% but not more than 30% by weight
                        of starch :
                        1 . Containing no milk products or containing less than 10%
                            by weight of such products                                     15 (L)              —
                        2. Containing not less than 10% but less than 50% by weight
                            of milk products                                               15 (L)              —
                        3. Containing not less than 50% by weight of milk products         15 (L)              —
                     c) Containing more than 30% by weight of starch :
                        1 . Containing no milk products or containing less than 10%
                            by weight of such products                                     15 (L)
                        2. Containing not less than 10% but less than 50% by weight
                            of milk products                                               15 (L)
                        3 . Containing not less than 50% by weight of milk products . .    15 (L)
                                                                                                               —
                 II. Containing no starch, glucose or glucose syrup, but containing milk
                     products                                                              15 (L)              —
             C. Other                                                                        15                —
 ---pagebreak---   No L 295/ 112                              Official Journal of the European Communities                                                   1 . 11.74
                                                                  CHAPTER 24
                                                                    TOBACCO
                                                                                                                               Rate of Duty
      Heading                                                                                                         autonomous
                                                                                                                                       conventional
       number                                                 Description                                                  •/.
                                                                                                                        or Levy              •/.
                                                                                                                           (L)
          1                                                        2                                                        3                 4
       24.01          Unmanufactured tobacco; tobacco refuse:
                      A. Tobacco of a value, per package, not less than 280 UA per 100 kg net
                         weight:
                          1 . Flue cured Virginia type and light air cured Burley type (including                          15               14
                              Burley hybrids) (a)                                                                   with a max. with a max.
                                                                                                                      of 70 UA         of 45 UA
                                                                                                                     per 100 kg        per 100 kg
                                                                                                                          net              net
                         2.   Other                                                                                       15                15
                                                                                                                   with a max.       with a max.
                                                                                                                      of 70 UA          of 70 UA
                                                                                                                     per 100 kg       per 100 kg
                                                                                                                         net               net
                      B. Other                                                                                            30                23
                                                                                                                    with a min.       with a min.
                                                                                                                     of 29 UA          of 28 UA
                                                                                                                    and a max.        and a max.
                                                                                                                     of 42 UA          of 33 UA
                                                                                                                    per 100 kg        per 100 kg
                                                                                                                         net               net
      24.02          Manufactured tobacco; tobacco extracts and essences:
                     A. Cigarettes                                                                                       180               90
                     B. Cigars                                                                                            80               52
                     C. Smoking tobacco                                                                                  180               117
                      D. Chewing tobacco and snuff                                                                       100               65
                     E. Other, including agglomerated tobacco, in the form of sheets or strip . .                        40                26
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities of the E. C.
 ---pagebreak---  1 . 11.74                                     Official Journal of the European Communities                             No L 295/ 113
                                                                     SECTION V
                                                             MINERAL PRODUCTS
                                                                     CHAPTER 25
               SALT ; SULPHUR ; EARTHS AND STONE ; PLASTERING MATERIALS , LIME AND CEMENT
 Notes
 1 . Except where the context otherwise requires, the headings of this Chapter are to be taken to apply only to
     goods which are in the crude state, or which have been washed (even with chemical substances eliminating the
     impurities without changing the structure of the product), crushed , ground, powdered, levigated, sifted , screened,
     concentrated by flotation , magnetic separation or other mechanical or physical processes (not including
     crystallisation) but not calcined or subjected to any further process other than a process specially mentioned
     in 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 Fe20 3 (heading
           No 28.23) ;
      (c) Medicaments and other products of Chapter 30 ;
      (d) Perfumery, cosmetics or toilet preparations of heading No 33.06 ;
      (e) Road and paving setts , curbs and flagstones (heading No 68.01 ), mosaic cubes (heading No 68.02) and
          roofing, facing and damp course slates (heading No 68.03);
      (f) Precious or semi-precious stones (heading No 71.02);
      (g) Cultured sodium chloride crystals (other than optical elements) weighing not less than 2-5 g each, of heading
          No 38.19 ; optical elements of sodium chloride (heading No 90.01 ); or
      (h) Writing or drawing chalks , tailors' or billiards chalks (heading No 98.05).
                                                                                                                  Rate of Duty
       Heading
       number                                                  Description                               autonomous        conventional
                                                                                                              •/.               V»
          1                                                         2                                          3                4
       25.01          Common salt (including rock salt, sea salt and table salt); pure sodium
                      chloride ; salt liquors; sea water:
                      A. Common salt (including rock salt, sea salt and table salt) and pure
                          sodium chloride, whether or not in aqueous solution :
                           I. For chemical transformation (separation of Na from Cl) for the
                              manufacture of other products (a)                                             1 UA
                                                                                                             per
                                                                                                          1 000 kg
                                                                                                             net
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak---  No L 295 / 114                                Official Journal of the European Communities                                   1 . 11.74
                                                                                                                 Rate of Duty
      Heading
      number                                                    Description                             autonomous
                                                                                                                         conventional
                                                                                                             •/.               •/.
          1                                                          2                                        3                 4
       25.01           A.   II. Other:
   (continued)
                                a) Denatured or for industrial uses (including refining) other than
                                   the preservation or preparation of foodstuffs for human con­            5 UA            2-5 UA
                                   sumption (a)                                                             per               per
                                                                                                         1 000 kg         1 000 kg
                                                                                                            net               net
                                b) Other                                                                  16 UA             8 UA
                                                                                                            per               per
                                                                                                         1 000 kg         1 000 kg
                                                                                                            net               net
                       B. Salt liquors; sea water                                                           Free             Free
       25.02           Unroasted iron pyrites                                                               Free             Free
       25.03           Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur
                       and colloidal sulphur:
                       A. Crude                                                                             Free             Free
                       B. Other                                                                              10                 4
       25.04           Natural graphite                                                                     Free             Free
       25.05           Natural sands of all kinds, whether or not coloured, other than metal­
                       bearing sands falling within heading No 26.01                                        Free             Free
       25.06           Quartz (other than natural sands); quartzite, including quartzite not
                       further worked than roughly split, roughly squared or squared by sawing                1              Free
       25.07           Clay (for example, kaolin and bentonite), andalusite, kyanite and silli­
                       manite, whether or not calcined, but not including expanded clays falling
                       within heading No 68.07; mullite; chamotte and dinas earths                          Free             Free
       25.08           Chalk                                                                                Free             Free
       25.09           Earth colours, whether or not calcined or mixed together; natural mica­
                       ceous iron oxides :
                       A. Earth colours :
                            I. Not calcined or mixed                                                         2                  1
                           II. Other                                                                         9                3-5
                      B. Natural micaceous iron oxides                                                       3                  2
(a) Entry under this subheading is subject to conditions to be determined by tbe competent authorities.
 ---pagebreak--- 1 . 11 . 74                         Official Journal of the European Communities                         No L 295/ 115
                                                                                                    Rate of Duty
     Heading
     number                                      Description                               autonomous
                                                                                                            conventional
                                                                                                •/.              •/.
         1                                           2                                           3                4
      25.10  Natural calcium phosphates, natural aluminium calcium phosphates,
             apatite and phosphatic chalk                                                     Free              Free
      25.11  Natural barium sulphate (barytes); natural barium carbonate (witherite),
             whether or not calcined, other than barium oxide:
             A. Barium sulphate                                                               Free              Free
             B. Barium carbonate, whether or not calcined                                       3                 1
      25.12  Siliceous fossil meals and similar siliceous earths (for example, kieselguhr,
             tripolite or diatomite), whether or not calcined, of an apparent specific
             gravity of 1 or less                                                             Free               0-5
      25.13  Pumice stone; emery; natural corundum, natural garnet and other natural
             abrasives, whether or not heat-treated:
             A. Crude or in irregularly-shaped pieces                                         Free             Free
             B. Other                                                                           3                 1
     25.14   Slate, including slate not further worked than roughly split, roughly squared
             or squared by sawing                                                             Free             Free
      25.15  Marble, travertine, ecaussine and other calcareous monumental and
             building stone of an apparent specific gravity of 2-5 or more and alabaster,
             including such stone not further worked than roughly split, roughly
             squared or squared by sawing:
             A. Crude; roughly split or roughly squared; not further worked than
                 squared by sawing or splitting, of a thickness exceeding 25 cm               Free             Free
             B. Not further worked than squared by sawing or splitting, of a thickness
                 not exceeding 25 cm:
                   I. Alabaster                                                               Free             Free
                  II. Other                                                                    10                6
     25.16   Granite, porphyry, basalt, sandstone and other monumental and building
             stone, including such stone not further worked than roughly split, roughly
             squared or squared by sawing:
             A. Crude; roughly split or roughly squared; not further worked than
                 squared by sawing or splitting, of a thickness exceeding 25 cm               Free             Free
             B. Not further worked than squared by sawing or splitting, of a thickness
                 not exceeding 25 cm :
                   I. Granite, porphyry, syenite, lava, basalt, gneiss, trachyte and other
                      similar hard rocks; sandstone                                             7               3-5
                  II. Other monumental and building stone:
                      a) Calcareous stone of an apparent specific gravity of less than 2-5      6                3
                      b) Other                                                                Free             Free
 ---pagebreak--- N o L 295/116                      Official Journal of the European Communities                               1.11.74
                                                                                                 Rate of Duty
    Heading
    number                                      Description                              autonomous      conventional
                                                                                                               %
                                                                                             •/o
       1                                             2                                        3                4
     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
     25.19    Natural magnesium carbonate (magnesite), whether or not calcined, other
              than magnesium oxide                                                          Free             Free
     25.20    Gypsum; anhydrite; calcined gypsum, and plasters with a basis of cal-
              cium sulphate, whether or not coloured, but not including plasters
              specially prepared for use in dentistry                                       Free             Free
     25.21    Limestone flux and calcareous stone, commonly used for the manufacture
              of lime or cement                                                             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     Meerschaum (whether or not in polished pieces) and amber; agglomerated
              meerschaum and agglomerated amber, in plates, rods, sticks or similar
              forms, not worked after moulding; jet                                         Free             Free
    25.2 6    Mica, including splittings; mica waste                                        Free             Free
    25.27     Natural steatite, including natural steatite not further worked than
              roughly split, roughly squared or squared by sawing; talc:
              A. Natural steatite, including natural steatite not further worked than
                  roughly split, roughly squared or squared by sawing                       Free             Free
 ---pagebreak--- 1 . 11.74                           Official Journal of the European Communities                         No L 295 / 117
                                                                                                    Rate of Duty
     Heading                                                                                                 conventional
      number                                     Description                                autonomous
                                                                                                Vt                %
        t                                             2                                          3                4
      25.27    B. Natural steatite, crushed or powdered :
   (continued)      I. Talc in immediate packings of a net capacity of 1 kg or less              8                4
                   II. Other                                                                     3                1
      25.28    Natural cryolite and natural chiolite                                           Free             Free
      25.29    Natural arsenic sulphides                                                       Free             Free
      25.30    Crude natural borates and concentrates thereof (calcined or not), but not
               including borates separated from natural brine ; crude natural boric acid
               containing not more than 85% of H3B03 calculated on the dry weight              Free             Free
      25.31    Felspar, leucite, nepheline and nepheline syenite; fluorspar:
               A. Fluorspar                                                                      3               2-5
               B. Other                                                                        Free             Free
      25.32    Strontianite (whether or not calcined), other than strontium oxide ; mineral
               substances not elsewhere specified or included; broken pottery                  Free             Free
 ---pagebreak--- No L 295/ 118                          Official Journal of the European Communities                              1 . 11 . 74
                                                       CHAPTER 26
                                             METALLIC ORES, SLAG AND ASH
Notes
1 . This Chapter does not cover :
    (a) Slag and similar industrial waste prepared as macadam (heading No 25.17) ;
    (b) Natural magnesium carbonate (magnesite), whether or not calcined (heading No 25.19);
    (c) Basic slag of Chapter 31 ;
    (d) Slag wool, rock wool or similar mineral wools (heading No 68.07) ;
    (e) Goldsmiths', silversmiths' and jewellers' sweepings, residues, lemels and other waste and scrap, of precious
        metal (heading No 71.11); or
    (f) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2. For the purposes of heading No 26.01 , the term "metallic ores " means minerals of mineralogical species actually
    used in the metallurgical industry for the extraction of mercury, of the metals of heading No 28.50 or of the
    metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. The heading does not,
    however, include minerals which have been submitted to processes not normal to the metallurgical industry.
3 . Heading No 26.03 is to be taken to apply only to ash and residues of a kind used in industry either for the
    extraction of metals or as a basis for the manufacture of chemical compounds of metals .
                                                                                                     Rate of Duty
     Heading                                                                                                  conventional
     number                                         Description                             autonomous
                                                                                                 •/.               ·/.
        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
     26.02       Slag, dross, scalings and similar waste from the manufacture of iron or
                 steel :
                 A. Blast-furnace dust (ECSC)                                                                    Free
                 B. Other                                           .'                         Free              Free
 ---pagebreak--- 1 . 11.74                       Official Journal of the European Communities                        No L 295/ 119
                                                                                               Rate of Duty
     Heading
     number                                  Description                               autonomous       conventional
                                                                                           •/.              •/»
        1                                        2                                          3                4
     26.03   Ash and residues (other than from the manufacture of iron or steel), con­
             taining metals or metallic compounds                                         Free             Free
      26.04  Other slag and ash, including kelp                                           Free             Free
 ---pagebreak---  No L 295/ 120                                   Official Journal of the European Communities                                             1 . 11.74
                                                                        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 , 33.02, 33.04 or 38.07.
 2. Heading No 27.07 is to be taken to include products similar to those obtained by the distillation of high tempera­
        ture coal tar but which are obtained by the distillation of low temperature coal tar or other mineral tars, by
        processing petroleum or by any other process, provided that the weight of the aromatic constituents exceeds that
        of the non-aromatic constituents .
        References in heading No 27.10 to petroleum oils and oils obtained from bituminous minerals are to be taken
        to include not only petroleum oils and oils obtained from bituminous minerals but also similar oils , as well as
        those consisting of mixed unsaturated hydrocarbons , obtained by any process , provided that the weight of the
        non-aromatic constituents exceeds that of the aromatic constituents .
 4. Heading No 27.13 is to be taken to include not only paraffin wax and the other products specified therein, but
        also similar products obtained by synthesis or by other processes .
 Additional Notes (a)
 1 . For the purposes of heading No 27.10 :
        A. "Light oils" (subheading 27.10 A) means oils and preparations of which 90% or more by volume (including
            losses) distils at 210° C (ASTM D 86 method);
        B. "Special spirits" (subheading 27.10 A III a)) means light oils as defined in paragraph A above, with a differ­
            ence of not more than 60° C between the temperatures at which 5 % and 90 % {including losses) distil by
            volume ;
        C. " White spirit" (subheading 27.10 A III a) 1 ) means special spirits as defined in paragraph B above with a
            flash-point higher than 21° C by the Abel-Pensky method (b);
        D "Medium oils" (subheading 27. 10 B) means oils and preparations of which less than 90% by volume (in­
            cluding losses) distils at 210° C and 65% or more by volume (including losses) distils at 250° C (ASTM
            D 86 method);
        £. "Kerosene" (subheading 27.10 Bill a)) means medium oils as defined in paragraph D above with a flash­
            point higher than 21° C by the Abel-Pensky method (b);
        F. "Heavy oils" (subheading 27.10 C) means oils and preparations of which less than 65% by volume (includ­
            ing losses) distils at 2500 C by the ASTM D 86 method or of which the distillation percentage at 250° C
            cannot be determined by that method ;
        G. " Gas oils" (subheading 27.10 CI) means heavy oils as defined in paragraph F above of which 85 % or more
            by volume (including losses) distils at 350° C (ASTM D 86 method);
( a ) The term     ASTM method " means the methods laid down by the American Society for Testing Materials and published in December , 1962 in
      the 39th edition of standard definitions and specifications for petroleum and lubricating products ;
( b) The term " Abel-Pensky method " means method DIN ( Deutsche Industrienormen ) 51755 published in October , 1963 by the DNA (Deutsche Normenaus­
      schuss), Berlin 15 .
 ---pagebreak--- 1 . 11.74                            Official Journal of the European Communities                       No L 295 / 121
     H. "Fuel oils" (subheading 27.10 C II) means heavy oils as defined in paragraph F above (other than gas oils as
        defined in paragraph G above) which , for a corresponding diluted colour C, have a viscosity V :
        — not exceeding that shown in line I of the following table when the sulphated residue content is less than
            1 % by the ASTM D 874 method and the saponification index is less than 4 by the ASTM D 939 method;
        — not less than that shown in line II when the pour point is not less than 10° C by the ASTM D 97 method;
         — exceeding that shown in line I but not exceeding that shown in line II when 25 % or more by volume
            distils at 300° C by the ASTM D 86 method or, if less than 25% by volume distils at 300° C, when the
            pour point is higher than 10° C below zero by the ASTM D 97 method.
                                      Diluted colour C/Viscosity V concordance table
Colour C                0    0-5   1   1-5    2   2-5    3   3-5   4    4-5   5    5-5  6   6-5   7    7-5 and above
Viscosity          I    4     4    4   5-4    9   15-1 25-3 42-4 71-1   119  200   335 562  943 1580        2650
    V             II    7     7    7    7     9   15-1 25-3 42-4 71-1   119  200   335 562  943 1580        2650
         The term " Viscosity V" means the kinematic viscosity at 50° C expressed in centistokes by the ASTM D 445
         method.
         The term "Diluted colour C" means the colour of a product, as determined by the ASTM D 1500 methord,
         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 ASTM D 86 method (zero shall be deemed to
         be a percentage) ; the kinematic viscosity at 50° C by the ASTM D 445 method; or the diluted colour
         C by the ASTM D 1500 method. Such products fall within subheading 27.10 C III.
2 . For the purposes of heading No 27.11 , the expressions " commercial propane" and " commercial butane"
     (subheading 27.11 B I) shall be taken to apply to products with a relative vapour pressure in the liquid state
     and at 37-8° C of not more than 24-5 bars by the ASTM D 1267 method.
3 . For the purposes of heading No 27.12, the expression " crude petroleum jelly" (subheading 27.12 A) shall be
     taken to apply to petroleum jelly of a natural colour higher than 4-5 by the ASTM D 1500 method.
4. For the purposes of subheading 27.13 B I, the term " crude" shall be taken to apply to products :
     (a) with an oil content of 3-5 or higher by the ASTM D 721 method, if their viscosity at 100° C is lower than 9
         centistokes by the ASTM D 445 method ; or
     (b) of a natural colour higher than 3 by the ASTM D 1500 method, if their viscosity at 100° C is 9 centistokes
         or higher by the ASTM D 445 method.
5 . For the purposes of headings Nos 27.10, 27.11 and 27.12 and subheading 27.13 B, the term "specific process"
     shall be taken to apply to the following operations :
     (a) vacuum distillation ;
     (b) re-distillation by a very thorough fractionation process ;
 ---pagebreak---                                                                                                                          /
 No L 295/ 122                        Official Journal of the European Communities                             1 . 11.74
    (c) cracking;
    (d) reforming;
    (e) extraction by means of selective solvents ;
    (f) the process comprising all the following operations : processing with concentrated sulphuric acid, oleum or
      > sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally
         active earth , activated earth , activated charcoal or bauxite ;
    (g) polymersiation ;
    (h) alkylation ;
    (ij) isomerisation ;
    (k) (in respect of products of subheading 27.10 C only) desulphurisation with hydrogen resulting in a reduction
         of at least 85 % of the sulphur content of the products processed (ASTM D 1266 method);
    (I) (in respect of products of 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 atmospheres and a temperature of more than 250° C with the use of a catalyst, other than to effect de­
         sulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treat­
         ment with hydrogen of lubricating oils of subheading 27.10 C 111 (e.g. hydrofinishing or decolorisation)
         in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific
         process ;
    (n) (in respect of products of subheading 27.10 C 11 only) atmospheric distillation, on condition that less than
         30% of these products distils, by volume, including losses, at 300° C by the ASTM D 86 method. If 30%
         or more by volume, including losses, of such products distils at 300° C by the ASTM D 86 method, the
         quantities of products which may be obtained during the atmospheric distillation and which fall within
         subheadings 27.10 A and 27.10 B shall be dutiable at the same rates as those provided for under subheading
         27.10 ClI c)accordingtothe 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 111 only) treatment by means of a high-frequency electrical
         brush-discharge.
    Should any preparatory treatment prior to the above-mentioned treatments be necessary by reason of technical
     requirements, the customs exemption shall apply only to the quantities of the products intended for and actually
    subjected to such 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
    treatment which may be necessary by reason of technical requirements, and which fall within heading 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 headingNo 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 of by a subcontractor.
 ---pagebreak--- 1 . 11.74                            Official Journal of the European Communities                         No L 295 / 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:
                                                                                                              DM 10
               A. Coal (ECSC):                                                                              per 1000 kg
                   Federal Republic of Germany                                                                    net
                   Other Member States                                                                          Free
               B. Other (ECSC ) :                                                                              DM 10
                   Federal Republic of Germany                                                              per 1000 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
                  Italy                                                                                             2
                   Other Member States                           ".                                              Free
     27.03     Peat (including peat litter), whether or not agglomerated :
               A. Peat                                                                         Free             Free
               B. Agglomerated peat                                                              3                1-5
     27.04     Coke and semi-coke of coal, of lignite or of peat:
               A. Of coal :
                     L For the manufacture of electrodes                                         3                1-5
                    II. Other (ECSC):
                        Italy                                       i:                                              5
                        Other Member States                                                                     Free
               B. Of lignite (ECSC):
                        Italy                                                                                      5
                        Other Member States                                                                     Free
               C. Other                                                                          3                1-5
     27.05     Retort carbon                                                                     3                1-5
     27.05 bis Coal gas, water gas, producer gas and similar gases                             Free             Free
     2 7.06    Tar distilled from coal, from lignite or from peat, and other mineral tars,
               including partially distilled tars and blends of pitch with creosote oils or
               with other coal tar distillation products                                       Free             Free
     27.07     Oils and other products of the distillation of high temperature coal tar;
               similar products as defined in Note 2 to this Chapter:
               A. Crude oils :
                     I. Crude light oils of which 90°/o or more by volume distils at tem­
                        peratures of up to 200° C                                               10                  4
                    II. Other                                                                    2                  1
 ---pagebreak--- No L 295 / 124                                  Official Journal of the European Communities                                   1 . 11.74
                                                                                                                  Rate of Duty
      Heading
      number                                                    Description                              autonomous        conventional
                                                                                                              »/»               •/.
          1                                                         2                                         3                  4
        27.07         B. Benzole, toluole, xylole, solvent naphtha (heavy benzole); similar pro­
   (continued)            ducts as defined in Note 2 to this Chapter, of which more than 65°/o
                          by volume distils at temperatures of up to 250° C (including mixtures
                          of petroleum spirit and benzole); sulphuretted crude light oil top­
                          pings :
                             I. For use as power or heating fuels                                            10                 5
                            II. For other purposes (a)                                                      Free              Free
                      C. Basic products                                                                       6                 3
                      D. Phenols, cresols and xylenols                                                        3                2 -5
                      E. Naphthalene                                                                        Free               1-5
                      F. Anthracene                                                                         Free              Free
                      G. Other:
                             I. For the manufacture of the products of heading No 28.03 (a) ....            Free               3-5
                            II. Other                                                                         5                3-5
       27.08          Pitch and pitch coke, obtained from coal tar or from other mineral tars . .           Free              Free
       27.09          Petroleum oils and oils obtained from bituminous minerals, crude                      Free              Free
       27.10          Petroleum oils and oils obtained from bituminous minerals, other than
                      crude; preparations not elsewhere specified or included, containing not less
                      than 70°/o by weight of petroleum oils or of oils obtained from bituminous
                      minerals, these oils being the basic constituents of the preparations :
                      A. Light oils :
                             I. For undergoing a specific process (a)                                      14 ( b)               7
                          II. For undergoing chemical transformation by a process other than
                                those specified in respect of subheading 27.10 A I (a)                   14 ( b) (c)          7(c)
                          III. For other purposes :
                                a) Special spirits :
                                    1 . White spirit                                                       14 (d)                7
                                   2. Other                                                                14 ( d)               7
                                b) Other                                                                   14 (d)                7
                      B. Medium oils :
                             I. For undergoing a specific process (a)                                      14 ( b)               7
                            II. For undergoing chemical transformation by a process other than
                                those specified in respect of subheading 27.10 B I (a)                   14 ( b) (c)          7(c)
                          III. For other purposes :
                                a) Kerosene                                                                14 ( d)               7
                                b) Other                                                                   14 ( d )              7
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
(b) Total suspension for an indefinite period .
(c) See Additional Note 6 .
(d) Duty rate reduced to 6% (suspension) for an indefinite period .
 ---pagebreak---  1 . 11.74                                       Official Journal of the European Communities                              No L 295/ 125
                                                                                                                     Rate of Duty
                                                                                                                         /
       Heading
       number                                                      Description                            autonomous          conventional
                                                                                                                 Vo                "/,
           1                                                           2                                         3                  4
        27.10          C. Heavy oils:
    (continued)               I. Gas oils :
                                  a) For undergoing a specific process ( a)                                   10 ( b)              5
                                  b ) For undergoing chemical transformation by a process other than
                                      those specified in respect of subheading 27.10 C I a) (a)           10 (b) (c)             5(c)
                                  c) For other purposes                                                       10(d)                 5
                             II . Fuel oils :
                                  a) For undergoing a specific process (a)                                    10 ( b )              5
                                  b ) For undergoing chemical transformation by a process other
                                      than those specified in respect of subheading 27.10 C II a) (a) . .  10 ( b ) ( c)         5(c)
                                  c) For other purposes                                                       10 (d)               5
                            III. Lubricating oils; other oils :
                                  a) For undergoing a specific process ( a)                                 . 12 ( b)               6
                                  b) For undergoing chemical transformation by a process other than
                                      those specified in respect of subheading 27.10 C III a) ( a)         12 ( b) (c)            6 (c)
                                  c) To be mixed in accordance with the terms of Additional Note 7
                                      to this Chapter (a)                                                     12(e)                 6
                                  d) For other purposes                                                       12 (f)                6
        27.11          Petroleum gases and other gaseous hydrocarbons :
                       A. Propane of a purity not less than 99°/o :
                               I. For use as power or heating fuel                                              25               17-5
                             II. For other purposes (a)                                                        Free              Free
                       B. Other:
                              I. Commercial propane and commercial butane :
                                  a) For undergoing a specific process (a)                                  3-5 ( b)              1-5
                                  b) For undergoing chemical transformation by a process other
                                      than those specified in respect of subheading 27.11 B I a) (a). .   3-5 (b) (c)           1-5 (c)
                                  c) For other purposes                                                        3-5                1-5
                             II . Other :
                                  a) In gaseous form                                                        3-5 ( b)              1-5
                                  b) Other                                                                 3-5 (b)                1-5
        27.12          Petroleum jelly:
                       A. Crude :
                              I. For undergoing a specific process (a)                                      2-5 ( b)               2
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
( b) Total suspension for an indefinite period .
 (c) See Additional Note 6 .
(d) Duty rate reduced to 3-5% (suspension ) for an indefinite period .
(e ) Duty rate reduced to 4% (suspension ) for an indefinite period .
( f)Duty rate reduced to 7% ( suspension ) for an indefinite period.
 ---pagebreak---   No L 1951116                                   Official Journal of the European Communities                                 1 . 11 . 74
                                                                                                                  Rate of Duty
       Heading
       number                                                  Description                               autonomous       conventional
                                                                                                              V»               «/.
           1                                                        2                                          4                 3
       27.12           A. II. For undergoing chemical transformation by a process other than
    (continued)                 those specified in respect of subheading 27.12 A I (a)                   2-5 (b) (c)         2(c)
                           III. For other purposes                                                           2-5                2
                       B. Other                                                                               10                7
       27. i 3        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:
                             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 l 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
                                                                                                            Free             Free
       27.16          Bituminous mixtures based on natural asphalt, on natural bitumen, on
                      petroleum bitumen, on mineral tar or on mineral tar pitch (for example,
                      bituminous mastics, cut-backs):
                      A. Bituminous mastics                                                                   8                3
                      B. Other                                                                                3                1
       27.17          Electric current                                                                      Free             Free
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
( b) Total suspension for an indefinite period .
(c) See Additional Note 6.
 ---pagebreak--- 1 . 11.74                            Official Journal of the European Communities                        No L 295 / 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
         classified in those headings and in no other heading of the Tariff.
     (b) Subject to paragraph (a) above, goods answering to a description in heading No 28.49 or 28.52 are to be
         classified in those headings and in no other heading of this Section.
2. Subject to Note 1 above, goods classifiable within heading No 30.03 , 30.04, 30.05, 32.09, 33.06, 35.06, 37.08
     or 38.11 by reason of being put up in measured doses or for sale by retail are to be classified in those headings
     and in no other heading of the Tariff.
                                                      CHAPTER 28
             INORGANIC CHEMICALS ; ORGANIC AND INORGANIC COMPOUNDS OF PRECIOUS METALS,
                    OF RARE EARTH METALS, OF RADIO-ACTIVE ELEMENTS AND OF ISOTOPES
Notes
1 . Except where their context or these Notes otherwise require, the headings of this Chapter are to be taken
     to apply only to :
     (a) Separate chemical elements and separate chemically defined compounds, whether or not containing im­
         purities ;
     (b) Products mentioned in (a) above dissolved in water ;
     (c) Products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a norma
         and necessary method of putting up these products adopted solely for reasons of safety or for transport and
         that the solvent does not render the product particularly suitable for some types of use rather than for
         general use ;
     (d) The products mentioned in (a), (b) or (c) above with an added stabiliser necessary for their preservation
         or transport ;
     (e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance
         added to facilitate their identification or for safety reasons, provided that the additions do not render the
         product particularly suitable for some types of use rather than for general use.
2 In addition to dithionites stabilised with organic substances and to sulphoxylates (heading No 28.36), car­
     bonates and percarbonates of inorganic bases (heading No 28.42), cyanides and complex cyanides of inorganic
     bases (heading No 28.43), fulminates, cyanates and thiocyanates , of inorganic bases (heading No 28.44), organic
     products included in heading Nos 28.49 to 28.52 and metal and non-metal carbides (heading No 28.56), only
     the following compounds of carbon are also to be classified in the present Chapter :
     (a) Oxides of carbon ; hydrocyanic , fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids
         (heading No 28.13) ;
     (b) Oxyhalides of carbon (heading No 28.14);
 ---pagebreak--- No L 295/ 128                        Official Journal of the European Communities                             1 . 11.74
    (c) Carbon disulphide (heading No 28.15);
    (d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates , tetrathiocyanato­
         diamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No 28.48) ;
    (e) Solid hydrogen peroxide (heading No 28.54), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen
         halides and cyanamide and its metallic derivatives (heading No 28.58) other than calcium cyanamide,
         containing not more than 25% by weight of nitrogen, calculated on the dry anhydrous product (Chapter 31 ).
3 . This Chapter does not cover :
    (a) Sodium chloride or other mineral products falling within Section V ;
    ( b) Organo-inorganic compounds other than those mentioned in Note 2 above ;
    (c) Products mentioned in Note 1 , 2, 3 or 4 of Chapter 31 ;
    (d) Inorganic products of a kind used as luminophores, falling within heading No 32.07 ;
     (e) Artificial graphite (heading No 38.01) ; products put up as charges for fire-extinguishers or put up in fire­
         extinguishing grenades, of heading No 38.17 ; ink removers put up in packings for sale by retail, of heading
         No 38.19 ; cultured crystals (other than optical elements) weighing not less than 2-5 g each, of magnesium
         oxide or of the halides of the alkali or of the alkaline-earth metals , of heading No 38.19 ;
    (f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones
         (headings Nos 71.02 to 71.04), and precious metals falling within Chapter 71 ;
    (g) The metals, whether or not chemically pure, falling within any heading of Section XV ; or
    (h) Optical elements, for example, of magnesium oxide or of the halides of the alkali or of the alkaline -earth
       . metals (heading No 90.01).
4. Chemically defined complex acids consisting of a non-metal acid falling within sub -Chapter 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--- 1 . 11.74                            Official Journal of the European Communities                        No L 295/ 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
    present Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. "When
    cut in the form of discs, wafers or similar forms, they fall in heading No 38.19.
Additional Note
Unless provided otherwise, the salts specified in subheadings include acid salts and basic salts.
                                                                                                    Rate of Duty
     Heading
     number                                        Description                             autonomous        conventional
                                                                                                •/.               •/.
        1                                              2                                         3                 4
                                          I. CHEMICAL ELEMENTS
     28.01       Halogens (fluorine, chlorine, bromine and iodine) :
                 A. Fluorine                                                                    9                7-2
                 B. Chlorine                                                                   14               11-2
                 C. Bromine                                                                    15                12
                 D. Iodine :
                       I. Crude                                                               Free              Free
                      II. Other                                                                15                12
     28.02       Sulphur, sublimed or precipitated; colloidal sulphur                          10                6-4
     28.03       Carbon (including carbon black)                                               5                3-2
     28.04       Hydrogen, rare gases and other non-metals :
                 A. Hydrogen                                 f                                 7                4-8
                 B. Rare gases                                                                 11               7-2
                 C. Other non-metals :
                       I. Oxygen                                                               9                7-2
                      II . Selenium                                                           Free             Free
                    III. Tellurium and arsenic                                                 4                2-4
                     IV. Phosphorus                                                            15               9-6
                      V. Other                                                                  8               6-4
     28.05      Alkali and alkaline-earth metals ; rare earth metals, yttrium and scandium
                and intermixtures or interalloys thereof; mercury:
                 A. Alkali metals :
                       I. Sodium                                                               7                5-6
 ---pagebreak--- No L 295/ 130                       Official Journal of the European Communities                                    1 . 11.74
                                                                                                      Rate of Duty
   Heading
    number                                        Description                                autonomous         conventional
                                                                                                  •/.                 •/.
      1                                                2                                           3                   4
    28.05     k.   II. Potassium                                                                  9                  7-2
 (continued)     III. Lithium                                                                     9                  5-6
                  IV. Caesium and rubidium                                                        5                   4
              B. Alkaline-earth metals                                                           11                  8-8
              C. Rare earth metals, yttrium and scandium and intermixtures or interalloys
                 thereof:
                    I. Intermixtures or interalloys                                              18                 14-4
                   II. Other                                                                      5           .      3-2
              D. Mercury :
                    I. In flasks of a net capacity of 34-5 kg (standard weight), of a f.o.b.
                       value, per flask, not exceeding 224 UA                                 8-40 UA            6 -72 UA
                                                                                             per flask           per flask
                   II. Other                                                                    Free                Free
                         II. INORGANIC ACIDS AND OXYGEN COMPOUNDS
                                             OF NON-METALS
    28.06     Hydrochloric acid and chlorosulphuric acid                                         12                  9-6
    28.07     Sulphur dioxide                                                                    15                  12
    28.08     Sulphuric acid; oleum                                                               4                  3-2
    28.09     Nitric acid; sulphonitric acids                                                    15                  9-6
    28.10     Phosphorus pentoxide and phosphoric acids (meta-, ortho- and pyro-) ....           14                 13-2
    28.11     Arsenic trioxide, arsenic pentoxide and acids of arsenic:
              A. Arsenic trioxide                                                                 8                  6-4
              B. Arsenic pentoxide and acids of arsenic                                          11                  8-8
    28.12     Boric oxide and boric acid                                                          8                  4-8
    28.13     Other inorganic acids and oxygen compounds of non-metals (excluding
              water):
              A. Hydrofluoric acid                                                               13                   8
              B. Sulphuric anhydride                                                              8                  6-4
              C. Nitrogen oxides                                                                 11                  7-2
              D. Carbon dioxide                                                                  15                  9-6
              E. Silicon dioxide                                                 .'              10                  6-4
              F. Other                                                                           12                   8
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      Heading
       number                                                 Description                   autonomous       conventional
                                                                                                •h                 ·/#
           1
                                                                  2                              3                 4
                         III. HALOGEN AND SULPHUR COMPOUNDS OF NON-METALS
       28.14         Halides, oxyhalides and other halogen compounds of non-metals:
                     A. Chlorides and oxychlorides of non-metals:
                           I. Sulphur chlorides                                                 14               11-2
                          II. Other                                                             12                9-6
                     ß. Other halogen compounds of non-metals                                   14                8-8
       28.15         Sulphides of non-metals; phosphorus trisulphide:
                     A. Phosphorus sulphides; phosphorus trisulphide                            13                 8
                     B. Carbon disulphide                                                        8                6-4
                     C. Other                                                                    8               4-8
                        IV. INORGANIC BASES AND METALLIC OXIDES, HYDROXIDES
                                                      AND PEROXIDES
      28.16          Ammonia, anhydrous or in aqueous solution                                  15              11-2
      28.17          Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash);
                     peroxides of sodium or potassium:
                     A. Sodium hydroxide (caustic soda)                    .'                   14              12-8
                     B. Potassium hydroxide (caustic potash)                                    13              11-8
                     C. Peroxides of sodium or potassium                                        13                 8
      28.18          Oxides, hydroxides and peroxides of strontium, barium or magnesium:
                     A. Of strontium                                                            12               9-6
                     B. Of barium                                                               11               8-8
                     C. Of magnesium                                                            9                5-6
      28.19          Zinc oxide and zinc peroxide                                               14              12-8
      28.20         Aluminium oxide and hydroxide; artificial corundum:
                     A. Aluminium oxide and hydroxide                                         11 (a)             8-8
                    B. Artificial corundum                                                      10               7 -6
(a) Duty rate reduced to 5-5% (suspension) for an indefinite period.
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   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°/o or more by
               weight of combined iron evaluated as Fe2Og                                    10               6-4
   28.24       Cobalt oxides and hydroxides                                                 10                6· 4
   28.25       Titanium oxides                                                              15                9-6
   28.26       Tin oxides (stannous oxide and stannic oxide)                                11                8-8
   28.27       Lead oxides ; red lead and orange lead                                       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. Nickel oxides and hydroxides                                             Free              Free
              F. Molybdenum oxides and hydroxides                                           13                 8
              G. Tungsten oxides and hydroxides                                              8               6· 4
              H. Vanadium oxides and hydroxides:
                   I. Vanadic pentoxide                                                      9               5-6
                  II. Other                                                                 12                 8
              IJ. Zirconium oxide and germanium oxides                                     10                  8
              K. Copper oxides and hydroxides :
                   I. Oxides                                                                5                 4
                  II. Hydroxides                                                           12               9 -6
              L. Mercury oxides                                                             7               5-6
              M. Other                                                                |    14               11-2
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             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 and oxychlorides:
             A. Chlorides :
                   I. Of ammonia ; of aluminium                                                14               11-2
                  II. Of barium                                                                11                8-8
                III. Of calcium; of magnesium                                                  10                6-4
                IV. Of iron                                                                     3                2-4
                 V. Of cobalt; of nickel                                                       13               10-4
                VI. Of tin                                                                      9                5-6
               VII. Other                                                                      12                9-6
             B. Oxychlorides :
                    I. Of copper; of lead                                                       5                 4
                  II. Other                                                                    12                 8
     28.31   Chlorites and hypochlorites :
             A. Chlorites                                                                      13                  8
             B. Hypochlorites :
                   I. Of sodium; of potassium                                                  14               11-2
                  II. Other                                                                    15                 12
     28.32   Chlorates and Perchlorates :
             A. Chlorates :
                   I. Of 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
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                                                                                                    Rate of Duty
   Heading
   number                                          Description                             autonomous       conventional
                                                                                                •/»               •/.
      1                                                2                                        3                  4
   28.33      Bromides, oxybromides, bromates and perbromates, and hypobromites                15                 12
   28.34      Iodides, oxyiodides, iodates and periodates                                      15                 12
   28.35      Sulphides; polysulphides:
              A. Sulphidès :
                     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               11-2
                  IV. Of magnesium; of aluminium ; of chromium                                 15                9-6
                   V. Of cobalt; of titanium                                                   10                  8
                  VI. Of iron; of nickel .                                                      9                5-6
                 VII. Of mercury; of lead                                                       8                6-4
                VIII. Other                                                                    13                 8
              B. Alums :
                    I. Of ammonia                                                              12                9 -6
                   II. Of potassium                                                            15                12
                 III. Of chromium                                                              13              10-4
                 IV. Other                                                                     14              11-2
              C. Persulphates                                                                  13              10-4
   28.39      Nitrites and nitrates :
              A. Nitrites                                                                      12                 8
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      28.39   B. Nitrates :
  (continued)       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 :
                     I. Of ammonia                                                   12                8
                   II. Other, including polyphosphates                               15             11-2
     28.41    Arsenites and arsenates :
              A. Arsenites                                                           14             11-2
              B. Arsenates                                                           12              9-6
     28.42    Carbonates and percarbonates; commercial ammonium carbonate con­
              taining ammonium carbamate:
              A. Carbonates :
                    I. Of 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             11-2
     28.43    Cyanides and complex cyanides :
              A. Cyanides :
                    I. Of sodium ; of potassium; of calcium         ,                15               12
                   II. Of cadmium                                                    13             10-4
                 III. Other                                                          11              8-8
              B. Complex cyanides                                                    15               12
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         1                                                          2                                           3                 4
      28.44           Fulminates, cyanates and thiocyanates:
                      A. Fulminates                                                                            12               9-6
                      B. Cyanates                                                     *                        10                 8
                      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. Double or complex phosphates                                                    14               11-2
                           II. Double or complex carbonates                                                    14                8-8
                          III. Double or complex silicates                                                     14                9-6
                          IV. Other                                                                             14              11-2
fa ) Entry under this subheadingi s subject to cond tions to be determined by the competent authorities .
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                                                                                                •/.                •/.
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                                          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 rpetals :
                     I. Of silver                                                              12                96
                    II. Of other precious metals                                                5               3-2
       28.50   Fissile chemical elements and isotopes; other radio-active chemical ele­
               ments and radio-active isotopes; compounds, inorganic or organic, of
               such elements or isotopes, whether or not chemically defined; alloys,
               dispersions and cermets, containing any of these elements, isotopes or
               compounds :
               A. Fissile chemical elements and isotopes; compounds, alloys, dispersions
                   and cermets, containing such elements or isotopes, including spent or
                   irradiated nuclear reactor cartridges (EURATOM)                            Free               (a)
               B. Artificial radio-active isotopes and their compounds (EURATOM). . . .       Free               (a)
               C. Other                                                                       Free             Free
       28.51   Isotopes and their compounds, inorganic or organic, whether or not
               chemically defined, other than isotopes and compounds falling within
               heading No 28.50:
               A. Heavy hydrogen (deuterium) and compounds thereof (including heavy
                   water); mixtures and solutions containing deuterium in which the ratio
                   of the deuterium atoms to the normal hydrogen atoms exceeds 1:5000
                   in number (EURATOM)                                                         10
               B. Other                                                                        15               9-6
       28.52   Compounds, inorganic or organic, of thorium, of uranium depleted in
               U 235, of rare earth metals, of yttrium or of scandium, whether or not
               mixed together:
               A. Of thorium or of uranium depleted in U 235, whether or not mixed
                   together (EURATOM )                                                        Free               ( a)
               B. Other                                                                         6                  4
(a) Sec Annex.
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                                                                                              •/»                •/.
        1                                               2                                      3                  4
     28.53      Liquid air (whether or not rare gases have been removed); compressed
                                                                                              7                5-6
     28.54      Hydrogen peroxide (including solid hydrogen peroxide):
                A. Solid                                                                      18               14-4
                B. Other                                                                      15                12
     28.55      Phosphides :
                A. Of iron (ferro-phosphorus), containing 15°/» or more by weight of
                   phosphorus                                                                11                7-2
                B. Other                                                                     14               11-2
     28.56      Carbides (for example, silicon carbide, boron carbide, metal carbides) :
                A. Of silicon                                                                 9                8-6
                B. Of boron                                                                   7                5-6
\
                C. Of calcium                                                                15               14-2
                D. Of aluminium; of chromium; of molybdenum; of tungsten; of vana­
                   dium ; of tantalum ; of titanium                                          12                9-6
                É. Other                                                                     13                  8
     28.57      Hydrides, nitrides and azides, silicides and borides:
                A. Hydrides                                                                  10                6-4
                B. Nitrides                                                                  10                6-4
                C. Azides                                                                    13               1 0-4
                D. Silicides                                                                 11                8-8
                E. Borides                                                                   13                  8
     28.58      Other inorganic compounds (including distilled and conductivity water
                and water of similiar purity); amalgams, except amalgams of precious
                metals :
                A. Distilled and conductivity water and water of similar purity              4                 3-2
                B. Other                                                                     15               9-6
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                                                           CHAPTER 29
                                                    ORGANIC CHEMICALS
 Notes
 1 . Except where the context, otherwise requires, the headings of this Chapter are to be taken to apply only to :
        (a) Separate chemically defined organic compounds, whether or not containing impurities ;
        (b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities),
             except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated
             (Chapter 27) ;
        (c) The products of headings Nos 29.38 to 29.42 inclusive, or the sugar ethers and sugar esters, and their salts,
            of heading No 29.43, or the products of heading No 29.44, whether or not chemically defined ;
        (d) Products mentioned in (a), (b) or (c) above dissolved in water ;
        (e) Products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes
            a normal and necessary method of putting up these products adopted solely for reasons of safety or for
            transport and that the solvent does not render the product particularly suitable for some types of use
            rather than for general use ;
        (f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser necessary for their pre­
            servation or transport ;
        (g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring
            or odoriferous substance added to facilitate their identification or for safety reasons, provided that the
            additions do not render the product particularly suitable for some types of use rather than for general use ;
        (h) Diazonium salts, arylides used as couplers for these salts, and fast bases for azoic dyes, diluted to standard
            strengths .
2. This Chapter does not cover :
        (a) Goods falling within heading No 15.04 or glycerol (heading No 15.11);
       (b) Ethyl alcohol (heading No 22.08 or 22.09) ;
       (c) Methane and propane (heading No 27.11 );
       (d) The compounds of carbon mentioned in Note 2 of Chapter 28 ;
       (e) Urea (heading No 31.02 or 31.05 as the case may be);
       (f) Colouring matter of vegetable or animal origin (heading No 32.04); synthetic organic dyestuffs (including
            pigment dyestuffs), synthetic organic products of a kind used . as luminophores and products of the kind
            known as optical bleaching agents substantive to the fibre and natural indigo (heading No 32.05) and dyes
            or other colouring matter put up in forms or packings of a kind sold by retail (heading No 32.09) ;
       (g) Metaldehyde, hexamethylenetetramine and similar substances put up in forms (for example, tablets, sticks,
            or similar forms) for use as fuels, and liquid fuels of a kind used in mechanical, lighters in containers of a
            capacity not exceeding 300 cm3 (heading No 36.08) ;
       (h) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No
            38.17 ; ink removers put up in packings for sale by retail, of heading No 38.19 ; or
      (ij) Optical elements, for example, of ethylenediamine tartrate (heading No 90.01 ).
3. Goods which could be included in two or more of the headings of this Chapter are to be classified in the latest
      of those headings.
 ---pagebreak---  No L 295/ 140                      Official Journal of the European Communities                               1 . 11 . 74
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, inclu­
    sive, and 29.22 and 29.23, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives is to be
    taken to include a reference to any combinations of these derivatives (for example, sulphohalogenated, nitro­
    halogenated, nitrosulphonated and nitrosulphohalogenated derivatives).
    Nitro and nitroso groups are not to be taken as nitrogen -functions for the purpose of heading No 29.30.
5 . (a) The esters of acid-function organic compounds falling within sub-Chapters I to VII with organic com­
        pounds of these sub -Chapters are to be classified with that compound which is classified in the heading
        placed last in the sub-Chapters .
    (b) Esters of ethyl alcohol or glycerol with acid-function organic compounds of sub-Chapters I to VII are to
        be classified with the corresponding acid-function compounds .
    (c) The salts of the esters referred to in paragraph (a) or (b) above with inorganic bases are to be classified
        with the corresponding esters.
    (d) The salts of other acid- or phenol-function organic compounds falling within sub-Chapters I to VII with
        inorganic bases are to be classified with the corresponding acid- or phenol-function organic compounds .
    (e) Halides of carboxylic acids are to be classified with the corresponding acids .
6'. The compounds of headings Nos 29.31 to 29.34 are organic compounds the molecules of which contain, in
    addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur,
    arsenic, mercury or lead) directly linked to carbon atoms .
    Heading No 29.31 (organo-sulphur compounds) and heading No 29.34 (other organo-inorganic compounds)
    are to be taken not to include sulphonated or halogenated derivatives (including compound derivatives) which ,
    apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur and of
    halogens which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).
7. Heading No 29.35 (heterocyclic compounds) is to be taken not to include internal ethers, internal hemiacetals,
    methylene ethers of orthodihydric phenols, epoxides with three or four member rings, cyclic acetals, cyclic
    polymers of aldehydes, of thioaldehydes or of aldimines, anhydrides of polybasic acids, cyclic esters of poly­
    hydric alcohols with polybasic acids, cyclic ureides and cyclic thioureides, imides of polybasic acids, hexa­
    methylenetetramine and trimethylenetrinitramine.
Additional Note
Within any one heading, derivatives of a chemical compound (or a group of chemical compounds) falling 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 derivatives in question shall be classified under that final subheading "other".
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       number                                                  Description                              autonomous       conventional
                                                                                                             ·/.               •/.
          1                                                         2                                         3                 4
                                    I. HYDROCARBONS AND THEIR HALOGENATED
                            SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
       29.01          Hydrocarbons:
                      A. Acyclic:
                             I. For use as power or heating fuels                                           25               17-5
                           II. For other purposes (a)                                                      Free             Free
                      B. Cyclanes and cyclenes :
                             I. Azulenes                                                                     16             12-8
                           II . Other :
                                a) For use as power or heating fuels                                        25              17-5
                                 b) For other purposes (a)                                                 Free             Free
                      C. Cycloterpenes :
                            I. Pinenes, camphene and dipentene                                              13               9-6
                           II . Other                                                                       18              11-2
                      D. Aromatic :
                             I. Benzene, toluene and xylenes :
                                a) For use as power or heating fuels                                        25                16
                                b) For other purposes (a)                                                  Free             Free
                           II. Styrene and ethylbenzene                                                      8               6-4
                          III. z'soPropylbenzene (eumene)                                                    8                 8
                          IV. Naphthalene and anthracene                                                   Free               3
                            V. Biphenyl and terphenyls                                                      15                12
                          VI . Other                                                                        16              10-4
       29.02          Halogenated derivatives of hydrocarbons:
                      A. Halogenated derivatives of acyclic hydrocarbons:
                            I. Fluorides and polyfluorides                                                  18              14-4
                           II. Chlorides and polychlorides:
                                a) Saturated :
                                     1. Chloromethane and chloroethane                                      18              14-4
                                    2 . Other                                                               16              12-8
                                b ) Unsaturated                                                             19              15-2
                         III . Bromides and polybromides                                                    23              18-4
                         IV. Iodides and polyiodides                                                        25              17-5
                          V. Mixed derivatives                                                              17              13-6
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
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      29.02          B. Halogenated derivatives of cyclanes, cyclenes and cycloterpenes                17               13-6
   (continued)       C. Halogenated derivatives of aromatic hydrocarbons                               18               14-4
      29.03          Sulphonated, nitrated or nitrosated derivatives of hydrocarbons:
                     A. Sulphonated derivatives                                                        16               12-8
                     B. Nitrated and nitrosated derivatives :
                            I. Trinitrotoluenes and dinitronaphthalenes                                10                  8
                           II. Other                                                                   16               12-8
                     C. Mixed derivatives :
                            I. Sulphohalogenated derivatives                                           14               11-2
                           II. Other                                       ,                           16               12-8
                           II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED,
                                       NITRATED OR NITROSATED DERIVATIVES
      29.04          Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated
                     derivatives :
                     A. Saturated monohydric alcohols:
                            I. Methanol (methyl alcohol)                                               18               14-4
                           II. Propyl and isopropyl alcohols                                           15                12
                         III. Butyl alcohols:
                               a) tertButyl alcohol                                                      8               6-4
                               b) Other butyl alcohols                                                 14               11-2
                          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:
                            I. Diols, triols and tetraols                                              19               16-4
                           II. Mannitol                                                             12 + vc              —
                          III. Sorbitol :
                               a) In aqueous solution:
                                   1 . Containing 2% or less by weight of mannitol, calculated on
                                       the sorbitol content                                         12 + vc
                                  2.   Other                                                      12(a) + vc             —
                               b) Other:
                                   1 . Containing 2% or less by weight of mannitol, calculated on
                                       the sorbitol content                                         12 + vc
                                  2. Other                                                        12(a) + vc
(a) Duty rate reduced to 9% (suspension) for an indefinite period.
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      29.04   C. IV. Other polyhydric alcohols                                                  14
  (continued)        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              11-2
                   IV. Other                                                                    16              12-8
              B. Aromatic :
                     I. Cinnamyl alcohol                                                        13              10-4
                    II. Other                                                                   17              13-6
              III. PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED,
                    SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
      29.06    Phenols and phenol-alcohols:
              A. Monophenols :
                     I. Phenol and its salts                                                     4               3-2
                    II. Cresols, xylenols, and their salts                                       3               2-4
                  III. Naphthols and their salts                                                18              14-4
                  IV. Other                                                                     17              13-6
              B. Polyphenols :
                     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-Di-(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-w-cresol                                      16              12-8
 (continued)                                                                                  18              14-4
                  III . Other
              D. Mixed derivatives                                                            18              14-4
                       IV. ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES,
                          EPOXIDES WITH A THREE OR FOUR MEMBER RING,
                               ACETALS AND HEMIACETALS, AND THEIR
                 HALOGENATED, SULPHONATED, NITRATED OR NITROSATED
                                                DERIVATIVES
    29.08     Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol per­
              oxides and ether peroxides, and their halogenated, sulphonated, nitrated
              or nitrosated derivatives :
              A. Ethers :
                    I. Acyclic:
                        a) Diethyl ether and dichlorodiethyl ethers                           25              17-5
                        b) Other                                                              17              13-6
                   II. Cyclanic, cyclenic and cycloterpenic                                   17              13-6
                  III . Aromatic :
                        a) 4-teriButyl-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              11-2
              C. Ether-phenols and ether-alcohol-phenols :
                    I. Guaiacol; potassium guaiacolsulphonate                                 19              15-2
                   II. Other                                                                  15                12
              D. Alcohol peroxides and ether peroxides                                        17              11-2
    29.09     Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three or
              four member ring, and their halogenated, sulphonated, nitrated or nitro­
              sated      derivatives                                                          18              15-8
    29.10     Acetáis and hemiacetals and single or complex oxygen-function acetals
              and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated
              derivatives :
              A. Piperonyl butoxide                                                           13              10-4
              B. Other                                                                        18              14-4
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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               11-2
           C. Aromatic aldehydes:
                 I. Cinnamaldehyde                                                          18               14-4
                II . Other                                                                  16               12-8
           D. Aldehyde-alcohols                                                             16               12-8
           E. Aldehyde-ethers, aldehyde-phenols and other single or complex oxygen­
               function aldehydes :
                 I. 4-Hydroxy-3-methoxybenzaldehyde (vanillin) and 3-ethoxy-4­
                     hydroxybenzaldehyde (ethylvanillin)                                    20                16
                II . Other                                                                  17                12
           F. Cyclic polymers of aldehydes :
                 I. T rioxan                                                                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-FUN CTION COMPOUNDS AND
                               QUINONE-FUNCTION COMPOUNDS
    29.13  Ketones, ketone-alcohols, ketone-phenols, ketone-aldehydes, quinones,
           quinone-alcohols, quinone-phenols, quinone-aldehydes and other single
           or complex oxygen-function ketones and quinones, and their halogenated,
           sulphonated, nitrated or nitrosated derivatives:
           A. Acyclic ketones:
                  I. Monoketones                                                             15              11-2
                II. Polyketones                                                              12               9-6
           B. Cyclanic, cyclenic and cycloterpenic ketones :
                 I. Camphor:
                     a) Natural crude                                                        11               8-8
                     b) Other (natural refined and synthetic)                                16              12-8
                II. Other                                                                    15               12
           C. Aromatic ketones :
                 I. Methyl naphthyl ketones (acetonaphthones)                                14              11-2
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    29.13     C. II. Benzylidenacetone                                                            17               13-6
 (continued)     III . Other                                                                      18               14-4
              D. Ketone-alcohols and ketone-aldehydes:
                   I. Acyclic, cyclanic, cyclenic and cycloterpenic                               14               11-2
                  II . Aromatic                                                                   18               14-4
                                                                                                                   14-4
              E. Ketone-phenols and other single or complex oxygen-function ketones . .           18
              F. Quinones, quinone-alcohols, quinone-phenols, quinone-aldehydes and
                                                                                                  17               13-6
                 other single or complex oxygen-function quinones
              G. Halogenated, sulphonated, nitrated or nitrosated derivatives:
                   I. Musk      ketone                                                            14               11-2
                  II. Other                                                                       16               12-8
                 VII. CARBOXYLIC ACIDS, AND THEIR ANHYDRIDES, HALIDES,
                     PEROXIDES AND PERACIDS, AND THEIR HALOGENATED,
                   SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
    29.14     Monocarboxylic acids and their anhydrides, halides, peroxides and
              peracids, and their halogenated, sulphonated, nitrated or- nitrosated
              derivatives :
              A. Saturated 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              11-2
                          4. Other                                                                 17              13-6
                       c) Esters of acetic acid:
                           1 . Ethyl, vinyl, propyl and isopropyl acetates                        20                16
                          2. Methyl, butyl, i'sobutyl, pentyl(amyl), ¿sopentyl (z'soamyl) 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
   (continued)      IX. Palmitic acid and its salts and esters :
                        a) Palmitiç 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               11-2
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     29.15     C. Aromatic polycarboxylic acids :
  (continued)       I. Phthalic anhydride                                                            18               14-4
                   II. Terephthalic acid and its salts and esters                                     18              11-2
                  III. Other                                                                         18               14-4
     29.16     Carboxylic acids with alcohol, phenol, aldehyde or ketone function and
               other single or complex oxygen-function carboxylic acids and their
               anhydrides, halides, peroxides and peracids, and their halogenated, sul­
               phonated, nitrated or nitrosated derivatives :
               A. Carboxylic acids with alcohol function:
                    I. Lactic acid and its salts and esters                                           17               13-6
                   II. Malic acid and its salts and esters                                            15                12
                  III. Tartaric acid and its salts and esters :
                        a) Crude calcium tartrate                                                      9               7-2
                        b) Other                                                                      18               14-4
                  IV. Citric acid and its salts and esters :
                        a) Citric acid                                                                19               15-2
                        b ) Crude calcium citrate                                                      7                5 -6
                        c) Other                                                                      20                 16
                   V. Gluconic acid and its salts and esters                                          23               18-4
                  VI. 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               11-2
                        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
I
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      29.16   C. Carboxylic acids with aldehyde or ketone function:
  (continued)       I. Dehydrocholic acid (3,7,12-trioxo-5-beta-cholanic acid) and its salts        13               10-4
                   11. Ethyl acetoacetate and its salts                                             20                16
                  III. Other                                                                        17               13-6
              D. Other single or complex oxygen-function carboxylic acids                           17               13-6
                     VIII. INORGANIC ESTERS AND THEIR SALTS, AND THEIR
                HALOGENATED, SULPHONATED, NITRATED OR NITROSATED
                                               DERIVATIVES
     29.17    Sulphuric esters and their salts, and their halogenated, sulphonated,
              nitrated or nitrosated derivatives                                                    18               14-4
     29.18    Nitrous and nitric esters, and their halogenated, sulphonated, nitrated
              or nitrosated derivatives :
              A. Ethane-l,2-diol dinitrate (ethylene glycol dinitrate), mannitol hexa­
                  nitrate, glycerol trinitrate and pentaerythritol tetranitrate (penthrite) . .     15                12
              B. 3-Oxapentane-l,5-diol dinitrate (digol dinitrate)                                  15                12
              C. Other                                                                              17               13-6
     29.19    Phosphoric esters and their salts, including lactophosphates, and their
              halogenated, sulphonated, nitrated or nitrosated derivatives :
              A. 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    Carbonic esters and their salts, and their halogenated, sulphonated,
              nitrated or nitrosated derivatives                                                    18              14-4
     29.21    Other esters of mineral acids (excluding halides) and their salts, and their
              halogenated, sulphonated, nitrated or nitrosated derivatives                          17              13-6
                               IX. NITROGEN-FUNCTION COMPOUNDS
     29.22    Amine-function compounds :
              A. Acyclic monoamines :
                    I. Methylamine and di- and trimethylamine, and their salts                      16              12-8
                   II . Diethylamine and its salts                                                  11                8-8
                  III . Other                                                                       14              11-2
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    29.22     B. Acyclic polyamines:
  continued)        I. Hexamethylenediamine and its salts                                           16              12-8
                  II. Other                                                                         15               9-6
              C. Cyclanic, cyclenic and cycloterpenic mono- and polyamines :
                    I. Cyclohexylamine and dimethylcyclohexylamine, and their salts ....            13              10-4
                   II. Other                                                                        16              12-8
              D. Aromatic monoamines :
                    I. Aniline and its halogenated, sulphonated, nitrated and nitrosated
                        derivatives, and their salts                                                 16              12-8
                   II. 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              11-2
                         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              11-2
                    II . Other                                                                       16              12-8
              B. Amino-naphthols and other amino-phenols; amino-arylethers; amino­
                   arylesters:
                     I. Anisidines, dianisidines, phenetidines, and their salts                      18              14·4
                    II. Other                                                                        16              12-8
               C. Amino-aldehydes; amino-ketones ; amino-quinones                                    16              12-8
              D. Amino-acids :
                     I. Lysine and its esters, and their salts                                       13              10-4
                    II. Sarcosine and its salts                                                      15                12
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       29.23   D. III. Glutamic acid and its salts                                                 19                (a)
   (continued)     IV. Glycine                                                                     17               11-2
                                                                                                   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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   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        Organo-arsenic compounds                                                         17               13-6
   29.33        Organo-mercury compounds                                                         17               13-6
   29.34        Other organo-inorganic compounds:
                A. Tetraethyl-lead                                                              20                 16
                B. Other                                                                        18               14-4
   29.35        Heterocyclic compounds; nucleic acids:
                A. Furfuraldehyde (furfural, furfurol) and benzofuran (coumarone)               14               11-2
               B. Furfuryl and tetrahydrofurfuryl alcohols                                      17               13-6
                C. Thiophen                                                                     14               11-2
               D. Pyridine and its salts                                                        10                  8
               E. Indole and betamethylindole (skatole) and their salts                         12                9-6
               F. Esters of pyridine-beta-carboxylic (nicotinic) acid ; diethylamide of
                   nicotinic acid (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. Di(benzothiazol-2-yl)   disulphide ;   mercaptobenzimidazole ; mercapto­
                   benzothiazole and its salts                                                 18               14-4
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      29.35  M. Santonin                                                                     13                 8
 (continued)
                                                                                             18              14-4
             N. Coumarin, methylcoumarin and ethylcoumarin
             O. Phenolphthalein                                                             18               14-4
              P. 1-Methyl-4-(N-phenyl-2-thenylamino)piperidine
                  ( thenalidine) and its tartrates and maleates ;
                 10-[2-(1-Methyl-2-piperidyl)ethyl]-2-methylthiophenothiazine
                 (thioridazine) and its salts ;
                 4-(3-Hydroxyphenyl)-1-methyl-4-propionylpiperidine
                 hydrochloride (ketobemidone hydrochloride);
                 2-(l-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-l,2-diphenylpyrazolidine-3,5-dione (phenylbutazone) ;
                 5-(3-Dimethylaminopropyl)-10,11-dihydrodibenz[b,f]azepine
                 hydrochloride (Imipramine hydrochloride);
                 0,0-Diethyl 0-6-methyl-2-isopropylpyrimidin-4-yl
                 phosphorothioate (diazinon);
                 2-Chloro-4,6-di(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-ChIoro-2-methylamino-5-phenylbenzo-3H-1,4-diazepine
                 4-oxide (chlordiazepoxide) and its salts ;
                 N-isoNicotinoyl-N'-/sopropylhydrazine (iproniazid);
                 1,2,3,4-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-di(isopropylamino)-1,3,5-triazine (propazine) ;
                 2-Ethylthio-10-[3-4-methylpiperazin-1-yl)propyl]phenothiazine
                 (thiethylperazine);
                 Halogenated quinoline derivatives ;
                 Quinoline-carboxylic acid derivatives                                      16                8-4
             Q.     Other                                                                   16              104
     29.36   Sulphonamides                                                                  18              11-2
     29.37   Sultones    and    sultams                                                     17              13-6
                  XI. PROVITAMINS , VITAMINS, HORMONES AND ENZYMES,
                             NATURAL OR REPRODUCED BY SYNTHESIS
     29.38   Provitamins and vitamins, natural or reproduced by synthesis (including
             natural concentrates), derivatives thereof used primarily as vitamins, and
             intermixtures of the foregoing, whether or not in any solvent:
             A. Provitamins, unmixed, whether or not in aqueous solution                    14               7-1
 ---pagebreak--- No L 295 /154                      Official Journal of the European Communities                                1 . 11 . 74
                                                                                                   Rate of Duty
    Heading
    number                                       Description                             autonomous        conventional
                                                                                               •/.               •/.
       1                                              2                                         3                 4
    29.38     B. Vitamins, unmixed, whether or not in aqueous solution :
 (continued)        I. Vitamins   A                                                          . 9                4-5
                   II. Vitamins B2, Be, Be, B12 and H                                          9                5-8
                  III . Vitamin B9                                                             18              14-4
                  IV. Vitamin     C                                                            12               9-6
                   V. Other    vitamins                                                        14               9-1
              C. Natural concentrates of vitamins :
                    I. Natural concentrates of vitamins A + D                                  9                5-6
                   II. Other                                                                   14              11-2
               D. Intermixtures, whether or not in any solvent; non-aqueous solutions
                  of provitamins or vitamins                                                  18               11-7
    29.39     Hormones, natural or reproduced by synthesis ; derivatives thereof, used
              primarily as hormones; other steroids used primarily as hormones:
              A. Adrenaline                                                                   17               13-6
              B. Insulin                                                                      16               12-8
              C. Pituitary (anterior) and similar hormones :
                    L 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              11-2
              E. Other hormones and other steroids                                            14              11-2
    29.40     Enzymes                                                                         13              10-4
                 XII. GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR
                    REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS,
                                  ESTERS AND OTHER DERIVATIVES
    29.41     Glycosides, natural or reproduced by synthesis, and their salts, ethers,
              esters and other derivatives :
              A. Digitalis glycosides                                                         12               9-6
              B. Glycyrrhizic acid and glycyrrhizates                                         11               8-8
              C. Rutin and its derivatives                                                    18              14-4
              D. Other                                                                        14              11-2
 ---pagebreak--- 1 . 11 . 74                         Official Journal of the European Communities                     No L 295/ 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              11-2
                 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        17              13-6
                       their salts
                VII. Other                                                                  13               8-4
                                  XIII. OTHER ORGANIC COMPOUNDS
      29.43  Sugars, chemically pure, other than sucrose, glucose and lactose; sugar
             ethers and sugar esters , and their salts, other than products of headings
             Nos 29.39, 29.41 and 29.42:
             A. Rhamnose, raffinose and mannose                                             15               —
             B. Other                                                                       20               —
      29.44  Antibiotics :
             A. Pènicillins                                                                 21              16-8
             B. Chloramphenicol                                                             13              10-4
             C. Other       antibiotics                                                      9                8
      29.45  Other organic compounds                                                        20               16
 ---pagebreak--- No L 295 / 156                       Official Journal of the European Communities                             1 . 11 . 74
                                                      CHAPTER 30
                                             PHARMACEUTICAL PRODUCTS
Notes
1 . For the purposes of heading No 30.03 , " medicaments" means goods (other than foods or beverages such as
    dietetic, diabetic or fortified foods, tonic beverages, spa water) not falling within heading No 30.02 or 30.04
    which are either :
    (a) Products comprising two or more constituents which have been mixed or compounded together for thera­
         peutic or prophylactic uses ; or
    (b) Unmixed products suitable for such uses put up in measured doses or in forms or in packings of a kind
         sold by retail for therapeutic or prophylactic purposes .
    For the purposes of these provisions and of Note 3 (d) to this Chapter, the following are to be treated :
    (A) As unmixed products :
          (1 ) Unmixed products dissolved in water ;
          (2) All goods falling in Chapter 28 or 29 ; and
          (3 ) Simple vegetable extracts falling in heading No 13.03 , merely standardised or dissolved in any solvent ;
    (B) As products which have been mixed :
          ( 1 ) Colloidal solutions and suspensions (other than colloidal sulphur) ;
          (2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials ; and
          (3) Salts and concentrates obtained by evaporating natural mineral waters .
2. The headings of this Chapter are to be taken not to apply to :
    (a) Aqueous distillates and aqueous solutions of essential oils, suitable for medicinal uses (heading No 33.05) ;
    (b) Dentifrices of all kinds , including those having therapeutic or prophylactic properties , which are to be con­
         sidered as falling within heading No 33.06, or
     (c) Soap or other products of heading No 34.01 containing added medicaments .
3 . Heading No 30.05 is to be taken to apply, and to apply only, to :
     (a) Sterile surgical catgut and similar sterile suture materials ;
     (b) Sterile laminaria and sterile laminaria tents ;
     (c) Sterile absorbable surgical haemostatics ;
     (d) Opacifying preparations for X-ray examinations and diagnostic reagents (excluding those of heading No
         30.02) designed to be administered to the patient, being unmixed products put up in measured doses or
         products consisting of two or more products which have been mixed or compounded together for such uses ;
     (e) Blood-grouping reagents ;
     (f) Dental cements and other dental fillings ; and
     (g) First-aid boxes and kits.
 ---pagebreak--- 1 . 11.74                         Official Journal of the European Communities                          No L 295/ 157
                                                                                                   Rate of Duty
     Heading
     number                                       Description                             autonomous       conventional
                                                                                               »/.               Vo
        1                                             2                                         3                 4
      30.01  Organo-therapeutic glands or other organs, dried, whether or not
             powdered; organo-therapeutic extracts of glands or other organs or of
             their secretions; other animal substances prepared for therapeutic or
             prophylactic uses, not elsewhere specified or included:
             A. Glands or other organs, dried :
                  I. Powdered                                                                 10                 8
                 II. Not powdered                                                              8                6-4
             B. Other                                                                         11                8-8
      30.02  Antisera; microbial vaccines, toxins, microbial cultures (including ferments
             but excluding yeasts) and similar products:
             A. Antisera and vaccines                                                         15                9-6
             B. Microbial cultures                                                            17               13-6
              C. Other                                                                        14               11-2
     30.03   Medicaments (including veterinary medicaments):
             A. Not put up in forms or in packings of a kind sold by retail :
                  I. Containing iodine or iodine compounds                                    29               20-3
                 II. Other :
                      a) Containing penicillin, streptomycin or their derivatives :
                          1 . Containing penicillin or its derivatives                        17               13-2
                          2.  Other                                                           17               11-2
                      b) Other                                                                15                7-8
             B. Put up in forms or in packings of a kind sold by retail:
                  I. Containing iodine or iodine compounds                                    34               23-8
                 II . Other:
                      a) Containing penicillin, streptomycin or their derivatives             22               17-6
                      b ) Other                                                               20               10-4
      30.04  Wadding, gauze, bandages and similar articles (for example, dressings,
             adhesive plasters, poultices), impregnated or coated with pharmaceutical
             substances or put up in retail packings for medical or surgical purposes,
             other than goods specified in Note 3 to this Chapter                             17               11-2
     30.05   Other pharmaceutical goods                                                       15                12
 ---pagebreak--- No L 295/ 158                          Official Journal of the European Communities                             1 . 11.74
                                                        CHAPTER 31
                                                         FERTILISERS
Notes
1 . Heading No 31.02 is to be taken to apply, and to apply only, to the following goods, provided that they are
     not put up in the forms or packings described in heading No 31.05 :
     (A) Goods which answer to one or other of the descriptions given below :
                (i) Sodium nitrate containing not more than 16-3 % by weight of nitrogen ;
              (ii) Ammonium nitrate, whether or not pure ;
             (iii) Ammonium sulphonitrate, whether or not pure ;
             (iv) Ammonium sulphate, whether or not pure ;
               (v) Calcium nitrate containing not more than 16% by weight of nitrogen ;
             (vi) Calcium nitrate-magnesium nitrate, whether or not pure ;
            (vii) Calcium cyanamide containing not more than 25% by weight of nitrogen , whether or not treated
                    with oil ;
          (viii) Urea, whether or not pure.
     (B) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed
          together.
     (C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above, but without
          quantitative criteria, mixed with chalk, gypsum or other inorganic non-fertilising substances.
      (D) Liquid fertilisers consisting of the goods of subparagraphs 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 K2O ;
             (v) Magnesium sulphate-potassium sulphate containing not more than 30% by weight of K2O .
 ---pagebreak---   1 . 11 . 74                                  Official Journal of the European Communities                             No L 295 / 159
       (B) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed
              together.
 4. Monoammonium and diammonium orthophosphates, whether or not pure, and mixtures thereof, are to be
       classified in heading No 31.05 .
 5 . For the purposes of the quantitative criteria specified in Notes 1 (A), 2 (A) and 3 (A) above, the calculation is
       to be made on the dry anhydrous product.
 6. This Chapter does not cover :
       (a) Animal blood of heading No 05.15 ;
       (b) Separate chemically defined compounds (other than those answering to the descriptions in Note 1 (A),
            2 (A), 3 (A) or 4 above) ; or
       (c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2-5 g each, of
            heading No 38.19 ; optical elements of potassium chloride (heading No 90.01 ).
                                                                                                                   Rate of Duty
        Heading                                                                                                            conventional
        number                                                   Description                              autonomous
                                                                                                               •/·               '/»
            1                                                         2                                         3                 4
        31.01           Guano and other natural animal or vegetable fertilisers, whether or not
                        mixed together, but not chemically treated                                           Free             Free
        31.02           Mineral or chemical fertilisers, nitrogenous:
                        A. Natural sodium nitrate (a)                                                        Free             Free
                        B. Urea containing more than 45% by weight of nitrogen on the dry
                           anhydrous product                                                                  16               12-8
                        C. Other                                                                              10                  8
        31.03           Mineral or chemical fertilisers, phosphatic:
                        A. Mentioned in Note 2 (A) to this Chapter:
                             I. Superphosphates;                                                               6                4-8
                            II. Other                                                                        Free             Free
                        B. Mentioned in Note 2 (B) or (C) to this Chapter                                      4                2-4
        31.04           Mineral or chemical fertilisers, 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 ) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 295/ 160                                 Official Journal of the European Communities                                    1 . 11.74
                                                                                                                 Rate of Duty
      Heading
      number                                                    Description                              autonomous      conventional
                                                                                                              V.               •/o
          1                                                          2                                        3                 4
       31.05           A. II. Containing the two fertilising substances : nitrogen and phosphorus:
   (continued)                 a) Ammonium phosphates                                                         7               6-6
                               b) Containing phosphates and nitrates                                          7               6-6
                               c) Other :
                                   1 . "With a nitrogen content exceeding 10°/o 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 16-3% by weight (a)                                 10              Free
                               b ) Other :
                                   1 . With a nitrogen content exceeding 10% by weight                       10                 8
                                   2. Other                                                                   7               4-8   ,
                          IV. Other:
                               a) With a nitrogen content exceeding 10% 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---    1 . 11.74                                 Official Journal of the European Communities                                                 No L 295 / 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 heading Nos 29.38 to 29.42, 29.44 or
            35.01 to 35.04.
  2 . Heading No 32.05 is to be taken to include mixtures of stabilised diazonium salts and coupling compounds for
        the production of insoluble azoic dyestuffs on the fibre.
  3 . Heading Nos 32.05, 32.06 and 32.07 are to be taken to apply also to preparations based on, respectively,
        synthetic organic dyestuffs (including pigment dyestuffs), colour lakes and other colouring matter, of a kind
        used for colouring in the mass artificial plastics, rubber or similar materials or as ingredients in preparations
       for printing textiles . The headings are not to be applied, however, to prepared pigments falling within heading
       No 32.09 .
  4. Heading No 32.09 is to be taken to include solutions (other than collodions) consisting of any of the products
       specified in heading Nos 39.01 to 39.06 in volatile organic solvents if, and only if, the weight of the solvent
       exceeds 50% of the weight of the solution.
 5 . The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil
       paints, whether or not they are also suitable for colouring distempers .
 6. The expression "stamping foils" in heading No 32.09 is to be taken to apply only to products of a kind used for
       printing, for example, book covers or hat bands, and consisting of :
       (a) Thin sheets composed of metallic powder (including powder of precious metal), or pigment, agglomerated
            with glue, gelatin or other binder ; or
       (b) Metal (for example, gold or aluminium) or pigment, deposited on paper, artificial plastic material or other
            support .
                                                                                                                                    Rate of Duty
        Heading
         number                                               Description                                                 autonomous        conventional
                                                                                                                               •/.               %
           1                                                        2                                                          3                  4
         32.01         Tanning extracts of vegetable ongin:
                       A. Of wattle      (mimosa)                                                                           10 ( a)              9
                       B. Of quebracho                                                                                       Free               Free
                       C. Of sumach, of vallonia, of oak or of chestnut                                                        9                 —
                       D. Other                                                                                                9               8 (b)
( a) Duty rate reduced to 3% (suspension) for an indefinite period.
(b) Duty rate reduced to 4% in respect of eucalyptus tanning extracts , within the limits of an annual tariff quota of 250 metric tons to be granted by the
      competent authorities of the E.C.
 ---pagebreak--- No L 295 / 162                        Official Journal of the European Communities                                 1 . 11.74
                                                                                                      Rate of Duty
   Heading
   number                                          Description                               autonomous        conventional
                                                                                                  •/.                •/.
      1                                                2                                          3                   4
   32.02       Tannins (tannic acids), including water-extracted gall-nut tannin, and their
               salts, ethers , esters and other derivatives                                       10                 8
   32.03       Synthetic organic tanning substances, and inorganic tanning substances;
                tanning preparations, whether or not containing natural tanning ma­
               terials; enzymatic preparations for pre-tanning (for example, of enzymatic,
               pancreatic or bacterial origin)                                                    10                 8
   32.04       Colouring matter of vegetable origin (including dyewood extract and other
               vegetable dyeing extracts, but excluding indigo) or of animal origin:
               A. Colouring matter of vegetable origin :
                     I. Black cutch ( acacia catechu)                                           Free               Free
                    II. Extracts of Persian berries and of madder; woad                            6               4-8
                   III . Litmus                                                                    3               2-4
                   IV. Other                                                                       9               5-6
               B. Colouring matter of animal origin                                               10                  8
   32.05       Synthetic organic dyestuffs (including pigment dyestuffs); synthetic organic
               products of a kind used as luminophores; products of the kind known as
               optical bleaching agents, substantive to the fibre; natural indigo:
               A. Synthetic organic dyestuffs                                                     17                10
               B. Preparations mentioned in Note 3 to this Chapter                                20                14
               C. Synthetic organic products of a kind used as luminophores                       19               16-8
               D. Products of the kind known as optical bleaching agents, substantive
                   to the fibre                                                                   17                9-5
               E. Natural indigo                                                                   9                8-4
   32.06       Colour lakes                                                                       16                14
   32.07       Other colouring matter; inorganic products of a kind used as luminophores :
               A. Other colouring matter:
                     I. Mineral blacks, not elsewhere specified or included                        9                7-2
                    II. Soluble vandyke brown and similar products                                 9                7-2
                   III. Pigments with a basis of zinc sulphide (lithopone and the like) ....      12                9-6
                   IV. Pigments with a basis of titanium oxide                                    15                9-6
                     V. Pigments with a basis of lead, barium, zinc or strontium chromâtes :
                         a) Molybdenum red                                                        11                8-8
                         b) Other                                                                 17               13-6
                   VI. Other :
                         a) Magnetite                                                            Free                 7
                         b ) Other                                                                14               11-2
 ---pagebreak--- 1. 11 . 74                          Official Journal of the European Communities                            No L 295 / 163
                                                                                                       Rate of Duty
    Heading
     number                                        Description                                 autonomous      conventional
                                                                                                   •/.               ·/.    \
         1                                             2                                            3                 4
     32.07    B. Preparations mentioned in Note 3 to this Chapter                                  16              12-8
  (continued) C. Inorganic products of a kind used as luminophores                                 12                8
     32.08    Prepared pigments, prepared opacifiers and prepared colours, vitrifiable
              enamels and glazes, liquid lustres and similar products, of the kind used
              in the ceramic, enamelling and glass industries; engobes (slips); glass frit
              and other glass, in the form of powder, granules or flakes:
              A. Prepared pigments, prepared opacifiers and prepared colours                       15                12
              B. Vitrifiable enamels and glazes                                                    16              10-4
              C. Liquid lustres and similar products; engobes (slips)                              13                 8
              D. Glass frit and other glass, in the form of powder, granules or flakes . . . .      8               4-8
     32.09    Varnishes and lacquers; distempers; prepared water pigments of the kind
              used for finishing leather; paints and enamels; pigments in linseed oil,
              white spirit, spirits of turpentine, varnish or other paint or enamel media;
              stamping foils; dyes or other colouring matter in forms or packings of
              a kind sold by retail:
              A. Varnishes and lacquers; distempers; prepared water pigments of the
                  kind used for finishing leather; paints ana enamels; pigments in linseed
                  oil, white spirit, spirits of turpentine, varnish or other paint or enamel
                  media :
                    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              14-4
      32.11   Prepared driers                                                                       17             11-2
      32.12   Glaziers' putty; grafting putty; painters' fillings; non-refractory surfacing
              preparations; stopping, sealing and similar mastics, including resin mastics
              and cements                                                                           11              7-2
      32.13   Writing ink, printing ink and other inks :
              A. Writing or drawing ink                                                             15               12
              B. Printing ink                                                                       18             11-2
              C. Other inks                                                                         16              12-8
 ---pagebreak--- No L 295 / 164                           Official Journal of the European Communities                               1 . 11.74
                                                           CHAPTER 33
             ESSENTIAL OILS AND RESINOIDS ; PERFUMERY, COSMETICS AND TOILET PREPARATIONS
Notes
1 . This Chapter does not cover :
     (a) Compound alcoholic preparations (known as "concentrated extracts"), for the manufacture of beverages,
          of heading No 22.09 ;
     (b) Soap and other products falling within heading No 34.01 ; or
     (c) Spirits of turpentine or other products falling within heading No 38.07.
2. Heading No 33.06 is to be taken to apply, inter alia, to :
     (a) Prepared room deodorisers, whether or not perfumed ;
     (b) Products, whether or not mixed (other than those of heading No 33.05), suitable for use as perfumery
          cosmetics, or toilet preparations or as room deodorisers, put up in packings of a kind sold by retail for such
          use .
                                                                                                       Rate of Duty
      Heading
      number                                            Description                           autonomous       conventional
                                                                                                   •/«               •/.
         1                                                  2                                       3                 4
       33.01        Essential oils (terpeneless or not); concretes and absolutes; resinoids:
                   A. Essential oils, not terpeneless:
                         I. Of citrus fruit                                                       12                11
                        II. Other :
                             a) Geranium, clove, niaouli and ylang-ylang oils                      5                3-2
                             b ) Other                                                           Free                 ( a)
                   B. Essential oils, terpeneless:
                         I. Of citrus fruit                                                       12                 12
                        II . Other                                                                10                6-4
                   C. Resinoids                                                                    7                5-6
       33.02       Terpenic by-products of the deterpenation of essential oils                    10                6-4
       33.03       Concentrates of essential oils in fats, in fixed oils, or in waxes or the
                    like, obtained by cold absorption or by maceration                             9                7-2
      33.04        Mixtures of two or more odoriferous substances (natural or artificial)
                   and mixtures (including alcoholic solutions) with a basis of one or more
                   of these substances, of a kind used as raw materials in the perfumery,
                   food, drink or other industries                                                 10                 8
fa) See Annex .
 ---pagebreak--- 1 . 11 . 74                     Official Journal of the European Communities                           No L 295/ 165
                                                                                                 Rate of Duty
     Heading
      number                                   Description                               autonomous       conventional
                                                                                             •/»               •/.
          1                                        2                                          3                 4
      33.05  Aqueous distillates and aqueous solutions of essential oils, including such
             products suitable for medicinal uses                                            12               9-6
      33.06  Perfumery, cosmetics and toilet preparations:
             A. Shaving creams                                                               20               12-8
             B. Other                                                                        18               11-2
 ---pagebreak--- No L 295 / 166                      Official Journal of the European Communities                                    1 . 11 . 74
                                                      CHAPTER 34
                    SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS,
               LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING
            AND SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES
                                                 AND "DENTAL WAXES "
Notes
1 . This Chapter does not cover :
    (a) Separate chemically defined compounds ; or
    (b) Dentifrices, shaving creams or shampoos containing soap or organic surface-active agents (heading No 33.06).
2. For the purposes of heading No 34.01 , the expression " soap" is to be taken to apply only to soap soluble in
    water. Soap and other products falling within heading No 34.01 may contain added substances (for example,
    disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classi­
    fied in heading No 34.01 only if in the form of bars, cakes or moulded pieces or shapes . In other forms they are
    to be classified in heading No 34.05 as " scouring powders and similar preparations".
3 . The reference in heading No 34.03 to petroleum oils and oils obtained from bituminous minerals is to be taken
    to apply to the products defined in Note 3 of Chapter 27.
4. In heading No 34.04 the expression "prepared waxes, not emulsified or containing solvents " is to be taken to
    apply only to :
    (A) Mixtures of animal waxes, mixtures of vegetable waxes or mixtures of artificial waxes ;
    (B) Mixtures of different classes of waxes (animal, vegetable, mineral or artificial) ; and
    ( C) Mixtures of waxy consistency not emulsified or containing solvents, with a basis of one or more waxes
           and containing fats, resins , mineral substances or other materials .
    The heading is to be taken not to apply to :
     (a) Waxes falling within heading No 27.13 ; or
    (b) Separate animal waxes and separate vegetable waxes , merely coloured.
                                                                                                        Rate of Duty
      Heading
      number                                       Description                                 autonomous       conventional
                                                                                                    •/.               •/.
         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--- 1 . 11.74                      Official Journal of the European Communities                           No L 295/ 167
                                                                                                 Rate of Duty
     Heading
     number                                    Description                               autonomous      conventional
                                                                                              V.               ·/.
        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--- No L 295/ 168                                Official Journal of the European Communities                                                   1 . 11.74
                                                                   CHAPTER 35
                                                  ALBUMINOIDAL SUBSTANCES ; GLUES
Notes
1 . This Chapter does not cover :
     (a) Protein substances put up as medicaments (heading No 30.03) ; or
     (b) Gelatin postcards and other products of the printing industry (Chapter 49).
2. For the purposes of heading No 35.05, the term "dextrins" is to be taken to apply to starch degradation products
     with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10% . Such products
     with a reducing sugar content exceeding 10% fall in heading No 17.02.
                                                                                                                                Rate of Duty
      Heading
       number                                                   Description                                           autonomous        conventional
                                                                                                                            •/.               •/.
                                                                                                                                      i
         1                                                          2                                                        3                 4
       35.01            Casein, caseinates and other casein derivatives; casein glues :
                        A. Casein :
                             I. For the manufacture of regenerated textile fibres (a)                                        2                 2
                            II. For industrial uses other than the manufacture of foodstuffs or
                                fodder    (a)                                                                                6                 5
                           III. Other                                                                                       14
                        B. Casein glues                                                                                     13
                        C. Other                                                                                            10                 10
       35.02            Albumins, albuminates and other albumin derivatives:
                        A. Albumins:
                             I. Unfit, or to be rendered unfit, for human consumption (b)                                  Free             Free
                            II. Other:
                                a) Ovalbumin and lactalbumin:
                                    1 . Dried (for example, in sheets, scales, flakes, powder)                            10 (c)              —
                                   2. Other                                                                               10 (c)              —
                                b) Other                                                                                     10
                        B. Albuminates and other albumin derivatives                                                         12                12
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) Entry under this subheading of albumins to be rendered unfit for human consumption is subject to conditions to be determined by the com
    petent authorities.
(c) The od valorem duty is substituted by a specific tax established in accordance with the provisions of Council Regulation No 170/67/EEC.
 ---pagebreak--- 1 . 11.74                          Official Journal of the European Communities                         No L 295/ 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 and their derivatives; hide powder,
             whether or not chromed                                                            12
      35.05  Dextrins and dextrin glues; soluble or roasted starches; starch glues:
             A. Dextrins; soluble or roasted starches                                         23-9              14
                                                                                             + vc              + vc
             B. Glues made from dextrin or from starch, containing by weight of
                 those materials :
                    I. Less than 25%                                                          16-3          13 + vc
                                                                                             + vc          with a max.
                                                                                                               of 18
                   II. 25 % or more but less than 55 %                                        16-3           13 + vc
                                                                                             + vc          with a max.
                                                                                                               of 18
                  III. 55% or more but less than 80%                                          16-3           13 + vc
                                                                                             + vc        ( with a max.
                                                                                                               of 18
                 IV . 80%     or  more                                                        16-3           13 + vc
                                                                                              + vc         with a max.
                                                                                                               of 18
      35.06   Prepared glues not elsewhere specified or included; products suitable for
              use as glues put up for sale by retail as glues in packages not exceeding a
              net weight of 1 kg:
              A. Prepared glues not elsewhere specified or included :
                    I. Vegetable glues:
                       a) Obtained from natural gums                                            11               8-8
                       b) Other                                                                 19              15-2
                   II. Other glues                                                              16              12-8
              B. Products suitable for use as glues put up for sale by retail as glues
                  in packages not exceeding a net weight of 1 kg                                19              15-2
                                                                                                                      /
 ---pagebreak--- No L 295 / 170                        Official Journal of the European Communities                                  1 . 11.74
                                                       CHAPTER 36
                 EXPLOSIVES ; PYROTECHNIC PRODUCTS ; MATCHES ; PYROPHORIC ALLOYS ;
                                       CERTAIN COMBUSTIBLE PREPARATIONS
Notes
1 . This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a
    or (b) below.
2. Heading No 36.08 is to be taken to apply only to :
    (a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets , sticks
        or similar forms) for use as fuels ; fuels with a basis of alcohol, and similar prepared fuels , in solid or semi­
        solid form ;
    (b) Liquid fuels (for example, petrol) of a kind used in mechanical lighters, in containers of a capacity not
        exceeding 300 cm3 ; and
    (c) Resin torches , firelighters and the like.
                                                                                                        Rate of Duty
     Heading                                       Description                                 autonomous       conventional
     number
                                                                                                    •/.               •/o
        1                                               2                                            3                 4
     36.01       Propellent powders :
                 A. Black powder (gun powder)                                                       8                6-4
                 B. Other                                                                          11                8-8
     36.02       Prepared explosives, other than propellent powders                                16               12-8
     36.03       Mining, blasting and safety fuses                                                 15                9-6
     36.04       Percussion and detonating caps ; igniters; detonators                             24               19-2
     36.05       Pyrotechnic articles (for example, fireworks, railway fog signals, amorces,
                 rain rockets):"
                 A. Amorces in strips or rolls for lighters, miners' lamps and the like            13               10-4
                 B. Other                                                                          18               11-2
     36.06       Matches (excluding Bengal matches)                                                14               11-2
     36.07       Ferro-cerium and other pyrophoric alloys in all forms                             15                9-6
     36.08       Other combustible preparations and products                                       19                1-5
 ---pagebreak--- 1 . 11.74                                  Official Journal of the European Communities                          No L 295 / 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
     recording the sound), each band is to be classified in its appropriate heading.
2. The expression " newsreels" (subheading 37.07 B 1) shall be taken to apply to films of a length of less than 330m
     and depicting current events of a political, sporting, military, scientific, literary, folkloric, touristic, society,
     etc .. nature .
                                                                                                            Rate of Duty
      Heading                                            Description                               autonomous        conventional
      number
                                                                                                        •/.               •/.
          1                                                  2                                           3                 4
       37.01         Photographic plates and film in the flat, sensitised, unexposed, of any
                     material other than paper, paperboard or cloth                                     21              13-6
       37.02         Film in rolls, sensitised, unexposed, perforated or not:
                     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 UA per       1-52 UA per
                                                                                                   100 metres        100 metres
                     B. Other                                                                          Free .           Free
 ---pagebreak---   No L 295/ 172                        Official Journal of the European Communities                              1 . 11.74
                                                                                                    Rate of Duty
        Heading                                      Description                           autonomous       conventional
       " number
                                                                                                •/«               •/.
           1    |                                        2                                       3                 4
         37.05    Plates, imperforated film and perforated film (other than cinematograph
                  film), exposed and developed, negative or positive:
                  A. Microfilm                                                                  5                  4
                  B. Other                                                                     12                  8
         37.06    Cinematograph film, exposed and developed, consisting only of sound
                  track, negative or positive                                                 Free                 a)
         37.07    Other cinematograph film, exposed and developed, whether or not
                  incorporating sound track, negative or positive:
                  A. Negatives; intermediate positives .                                      Free              Free
                  B. Other positives:
                        I. Newsreels                                                      2-25 UA per      1-57 UA per
                                                                                           100 metres       100 metres
                       II. Other, of a width of:
                           a) Less than 10 mm                                             0-50 UA per 0-32 UA per
                                                                                           100 metres       100 metres
                           b) 10 mm or more, but less than 34 mm . . .                    3-50 UA per 2-80 UA per
                                                                                           100 metres       100 metres
                           c) 34 mm or more, but less than 54 mm .                          5 UA per       3-20 UA per
                                                                                           100 metres       100 metres
                           d) 54 mm or more                                                5 UA per          4 UA per
                                                                                           100 metres       100 metres
         37.08    Chemical products and flash light materials, of a kind and in a form
                  suitable for use in photography                                              15                96
(a ) See Annex.
 ---pagebreak--- 1 . 11.74                                   Official Journal of the European Communities                     No L 295/ 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, weed-killers , anti-sprouting products, rat poisons and similar
               products put up as described in heading No 38.11 ;
         (3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading
               No 38.17) ;
         (4) Products specified in Note 2 (a ), 2 (c), 2 (d ) or 2 (f) belcw .
     (b) Mixtures of chemicals and foodstuffs of a kind used in the preparation of human foodstuffs (generally,
           heading No 21.07).
     (c) Medicaments (heading No 30.03).
2 . Heading No 38.19 is to be taken to include the following goods which are to be taken not to fall within any
     other heading of the Tariff :
     (a) Cultured crystals (other than optical elements) weighing not less than 2-5 g each , of magnesium oxide or
            of the halides of the alkali or of the alkaline-earth metals ;
     (b) Fusel oil ;
     (c) Ink removers put up in packings for sale by retail ; '
     (d) Stencil correctors put up in packings for sale by retail ;
      (e) Ceramic firing testers, fusible (for example, Seger cones) ;
     (f) Plasters specially prepared for use in dentistry ; and
     (g) Chemical elements of Chapter 28 (for example, silicon and selenium) doped for use in electronics, in the
           form of discs, wafers or similar forms, polished or not, whether or not coated with a uniform epitaxial layer.
                                                                                                        Rate of Duty
      Heading                                              Description                         autonomous       conventional
       number
                                                                                                    •/.               •/.
           1                                                    2                                    3                 4
       38.01           Artificial graphite; colloidal graphite, other than suspensions in oil:
                       A. Artificial graphite :
                            I. In immediate packings of a net capacity of 1 kg or less             10                6-4
                           II. Other                                                                6                4 -6
                       B. Natural or artificial colloidal graphite                                  9                5-6
       38.02           Animal black (for example, bone black and ivory black), including spent
                       animal black                                                                 7                5-6
 ---pagebreak--- No L 295 / 174                       Official Journal! of the European Communities                              1 . 11.74
                                                                                                   Rate of Duty
   Heading                                         Description                            autonomous       conventional
   number
                                                                                               •/.               •/.
      1                                                 2                                       3                 4
   38.03       Activated carbon (decolourising, depolarising or adsorbent); activated
               diatomite, activated clay, activated bauxite and other activated natural
               mineral products:
               A. Activated     carbon                                                        16               10-4
               B. Other                                                                       14                8-8
    38.04      Ammoniacal gas liquors and spent oxide produced in coal gas
               purification                                                                     4               3-2
    38.05      Tall oil:
               A. Crude                                                                         4              Free
               B. Other                                                                         7               5-6
    38.06      Concentrated sulphite lye                                                        9               7-2
    38.07      Spirits of turpentine (gum, wood and sulphate) and other terpenic solvents
               produced by the distillation or other treatment of coniferous woods ;
               crude dipentene; sulphite turpentine; pine oil (excluding "pine oils" not
               rich in terpineol):
               A. Spirits of turpentine                                                         5                 4
               B. Sulphate turpentine; crude dipentene                                          7                 4
               C. Other                                                                         7               4-8
    38.08      Rosin and resin acids, and derivatives thereof other than ester gums
               included in heading No 39.05 ; rosin spirit and rosin oils;
               A. Rosin, including "brais résineux"                                             6                 5
               B. Rosin spirits and rosin oils                                                  7               4-8
                C. Other                                                                       10               6-4
    38.09      Wood tar; wood tar oils (other than the composite solvents and thinners
               falling within heading No 38.18); wood creosote; wood naphtha; acetone
                oil :
               A. Wood      tar                                                                 4               2-4
               B. Wood naphtha                                                                 16              12-8
               C. Other                                        ;                                8               6-4
   38.10       Vegetable pitch of all kinds; brewers' pitch and similar compounds based
               on rosin or on vegetable pitch; foundry core binders based on natural
               resinous products                                                                8               6-4
 ---pagebreak--- 1 . 11 . 74                         Official Journal of the European Communities                           No L 295/ 175
                                                                                                      Rate of Duty
     Heading                                     Description                                 autonomous       conventional
      number
                                                                                                  •/.               •/.
          1                                           2                                            3                 4
      38.11  Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products,
             rat poisons and similar products, put up in forms or packings for sale by
             retail or as preparations or as articles (for example, sulphur-treated bands,
             wicks and candles, fly-papers):
             A. Sulphur put up in forms for sale by retail or in immediate packings
                 of a net capacity of 1 kg or less                                                9                7-2
             B. Preparations based on copper compounds                                             8               6-4
             C. Other                                                                             15               9-6
      38.12  Prepared glazings, prepared dressings and prepared mordants, of a kind
             used in the textile, paper, leather or like industries:
             A. Prepared glazings and prepared dressings:
                   I. With a basis of amylaceous substances, containing by weight of
                       those substances :
                       a) Less than 55%                                                          18-8          13 + vc
                                                                                                + vc         with a max.
                                                                                                                 of 20
                       b ) 55% or more but less than 70%                                         18-8          13 + vc
                                                                                                + vc         with a max.
                                                                                                                 of 20
                       c) 70% or more but less than 83%                                          18-8          13 + vc
                                                                                                + vc         with a max.
                                                                                                                 of 20
                       d) 83% or more                                                            18-8          13 + vc
                                                                                                + vc         with a max.
                                                                                                                 of 20
                  II . Other                                                                      14               8-8
             B. Prepared mordants                                                                 14              11-2
                                                                                 \
       38.13 Pickling preparations for metal surfaces; fluxes          and other auxiliary
             preparations for soldering, brazing or welding;          soldering, brazing or
             welding powders and pastes consisting of metal            and other materials;
             preparations of a kind used as cores or coatings         for welding rods and
             electrodes :
             A. Pickling preparations for metal surfaces; soldering, brazing or welding
                 powders and pastes consisting of metal and other materials                       14              11-2
             B. Preparations of a kind used as cores or coatings for welding electrodes
                 and rods                                                                          9               5-6
             C. Other                                                                              9               7-2
 ---pagebreak--- No L 295/ 176                        Official Journal of the European Communities                                 1 . 11.74
                                                                                                       Rate of Duty
   Heading                                         Description                                autonomous       conventional
    number
                                                                                                   •/.               •/o
      1                                                2                                            3                 4
    38.14      Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity
               improvers, anti-corrosive preparations and similar prepared additives for
               mineral oils :
               A. Anti-knock preparations based on tetraethyl-lead ("ethyl fluid")                 19               13
               B. Other:
                     I. For lubricants :
                        a) Containing petroleum oils or oils obtained from bituminous
                            minerals                                                               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               11-2
    38.19      Chemical products and preparations of the chemical or allied industries
               (including those consisting of mixtures of natural products), not elsewhere
               specified or included; residual products of the chemical or allied industries,
               not elsewhere specified or included:
              A. Fusel oil; dippel's oil                                                           7               5-6
              B. Naphthenic acids                                                                  6                 4
              C. Water-insoluble salts of naphthenic acids; esters of naphthenic acids ....       12                 8
              D. Petroleum sulphonates, excluding petroleum sulphona tes 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              11-2
              G. Catalysts                                                                        14              11-2
              H. Getters for vacuum tubes                                                         12               96
              IJ. Non-agglomerated mixtures of metal carbides                                     12                 8
 ---pagebreak--- 1 . 11.74                         Official Journal of the European Communities                         No L 295/177
                                                                                                   Rate of Duty
     Heading                                    Description                               autonomous       conventional
     number
                                                                                               •/·               •/.
        1                                           2                                          3                 4
     38.19    K. Refractory cements, mortars and similar compositions                          4                3-2
  (continued) L. Alkaline iron oxide for the purification of gas                               9                7-2
              M. Carbonaceous pastes for electrodes                                           10                 8
              N. Accumulator      compounds    based     on cadmium   oxide    or  nickel
                 hydroxide                                                                    15                12
              O. Carbon (other than that falling within subheading 38.01 A) in metal­
                 graphite or other compounds, in the form of small plates, bars or other
                 semi-manufactures                                                             6                4-8
              P. Preparations known as "liquids for hydraulic transmission" (for example,
                 hydraulic brake fluids) not containing or containing less than 70%
                 by weight of petroleum oils or oils obtained from bituminous
                 minerals     . .                                                             18               12-8
              Q. Foundry core binders based on synthetic resins                               18               12-8
              R. Anti-rust preparations containing amines as active elements                  18               12-8
              S. Chemical elements referred to in Note 2 (g) to this Chapter                   9               14-4
              T. Other                                                                        18               14-4
 ---pagebreak--- No L 295/ 178                        Official Journal of the European Communities                              1 . 11.74
                                                        SECTION VII
                     ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS
                                AND ETHERS, AND ARTICLES THEREOF ; RUBBER,
                            SYNTHETIC RUBBER, FACTICE, AND ARTICLES THEREOF
                                                        CHAPTER 39
            ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS ;
                                                    ARTICLES THEREOF
Notes
1 . This Chapter does not cover :
    (a) Stamping foils of heading No 32.09 ;
    (b) Artificial waxes (heading No 34.04) ;
    (c) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof ;
    (d) Saddlery or harness (heading No 42.01 ) or travel goods, handbags or other receptacles falling within heading
         No 42.02 ;
    (e) Plaits, wickerwork or other articles falling within Chapter 46 ;
    (f) Goods falling within Section XI (textiles and textile articles) ;
    (g) Footwear, headgear, umbrellas, sunshades, walking-sticks , whips, riding-crops, fans or parts thereof or
         other articles falling within Section XII ;
    (h) Imitation jewellery falling within heading No 71.16 ;
    (ij) Articles falling within Section XVI (machines and mechanical or electrical appliances) ;
    (k) Parts of aircraft or vehicles falling within Section XVII ;
    (1) Optical elements of artificial plastics, spectacle frames, drawing instruments or other articles falling within
         Chapter 90 ;
    (m) Articles falling within Chapter 91 (for example, clock or watch cases) ;
    (n) Musical instruments or parts thereof or other articles falling within Chapter 92 ;
    (o) Furniture and other articles of Chapter 94 ;
    (p) Brushes or other articles falling within Chapter 96 ;
    (q) Articles falling within Chapter 97 (for example, toys, games and sports requisites) ; or
    (r) Buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes , cigarette-holders or the like,
         parts of vacuum flasks or the like, pens, propelling pencils or other articles falling within Chapter 98 .
2 . Headings Nos 39.01 and 39.02 are to be taken to apply only to goods of a kind produced by chemical synthesis
    answering to one of the following descriptions :
     (a) Artificial plastics including artificial resins ;
    (b) Silicones ;
    (c) Resols, liquid polyisobutylene, and similar artificial polycondensation or polymerisation products.
 ---pagebreak---  1 . 11 . 74                             Official Journal of the European Communities                          No L 295 / 179
3 . Heading 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                                          Description                                autonomous       conventional
      number
                                                                                                      •/.               •/.
         1                                                2                                           3                 4
      39.01        Condensation, polycondensation and polyaddition products, whether or
                   not modified or polymerised, and whether or not linear (for example,
                   phenoplasts, aminoplasts, alkyds, polyallyl esters, and other unsaturated
                   polyesters, silicones) :
                   A. Ion exchangers                                                                 19                12
                   B. Adhesive strips of a width not exceeding 10 cm, the coating of which
                       consists of unvulcanised natural or synthetic rubber                          16               10-4
                   C. Other :
                        I. Phenoplasts :
                           a) In one of the forms mentioned in Note 3 (a) and (b) to this
                               Chapter                                                               15                12
                           b) In other forms                                                         17              12-8
                       II. Aminoplasts:
                           a) In one of the forms mentioned in Note 3 (a) and (b) to this
                               Chapter                                                               15                12
                           b) In other forms                                                         17              13-6
                      III. Alkyds and other polyesters                                               20                16
                      IV. Polyamides                                                                 22                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               14-4
                  B. Adhesive strips of a width not exceeding 10 cm, the coating of which
                      consists of unvulcanised natural or synthetic rubber                          16              10-4
 ---pagebreak--- No L 295/ 180                      Official Journal of the European Communities                                 1 . 11.74
                                                                                                    Rate of Duty
   Heading                                        Description                              autonomous       conventional
    number
                                                                                                •/.              •/.
       1                                              2                                          S                 4
    39.02     C. Other:
 (continued)       L Polyethylene:
                      a) In one of the forms mentioned in Note 3 (a) and (b) to this
                          Chapter                                                              20                16
                      b) In other forms                                                        23               18-4
                  II. Polytetrahaloethylenes                                                   23               14-4
                 III. Polysulphohaloethylenes                                                  23               18-4
                 IV. Polypropylene                                                             23               18-4
                  V. Polyisobutylene                                                           23               18-4
                 VI. Polystyrene and copolymers of styrene:
                      a) In one of the forms mentioned in Note 3 (a) and (b) to this
                          Chapter                                                              20                16
                      b) In other forms                                                        23               18-4
                 VII. Polyvinyl chloride:
                      a) In one of the forms mentioned in Note 3 (a) and (b) to this
                          Chapter                                                              20                16
         '
                      b) In other forms                                                         23              18-4
                VIII. Polyvinylidene chloride; copolymers of vinylidene 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 acrylofcnethacrylic
                       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
                                                                                               21               16-8
                          Chapter
                      b) In other forms                                                        23               18-4
    39.03     Regenerated cellulose; cellulose nitrate, cellulose acetate and other cel­
              lulose esters, cellulose ethers and other chemical derivatives of cellulose,
              plasticised or not (for example, collodions, celluloid); vulcanised fibre:
              A. Adhesive strips of a width not exceeding 10 cm, the coating of which
                  consists of unvulcanised natural or synthetic rubber                          16              10-4
              B. Other:
                   I. Regenerated cellulose:
                      a) Expanded, foam or sponge                                              22               17*6
                      b) Other:
                          1 . Sheets, film or strip, coiled or not, of a thickness of less
                              than 0-75 mm              v                                      23               18-4
                          2. Other                                                              19               12
                      c) Waste and scrap                                                        16              10-4
 ---pagebreak--- 1 . 11 . 74                           Official Journal of the European Communities                       No L 295/ 181
                                                                                                   Rate of Duty
     Heading                                       Description                              autonomous      conventional
     number
                                                                                                 %                %
         1                                             2                                         3                4
      39.03    B.  II. Cellulose nitrates :
   (continued)
                       a) Not plasticised :
                            1 . Collodions and celloidin                                        20               16
                            2. Other                                                            12               96
                       b ) Plasticised :
                            1 . With camphor or otherwise (for example, celluloid):
                                aa) Film in rolls or in strips, for cinematography or
                                     photography                                                15               12
                                bb) Other                                                       17              13 -6
                            2. Waste and scrap                                                  14              11-2
                  III. Cellulose acetates :
                       a) Not plasticised :                                                     19              15-2
                       b) Plasticised :
                            1. Products known as moulding powders                               15               12
                            2. Film in rolls or in strips, for cinematography or
                                photography                                                     13              10-4
                            3. Sheets, film or strip, coiled or not, of a thickness of less
                                than 0-75 mm                                                    19              15-2
                            4. Other:
                                aa) Waste and scrap                                             14              11-2
                                bb ) Other                                                      17              13-6
                  IV. Other cellulose esters :
                       a) Not plasticised                                                       18              11-2
                       b ) Plasticised :
                            1 . Products known as moulding powders                              15               9-6
                            2. Film in rolls or in strips, for cinematography or
                                photography                                                     14              11-2
                            3. Sheets, film or strip, coiled or not, of a thickness of less
                                than 0-75 mm                                                    20              12-8
                            4. Other:
                                aa) Waste and scrap                                             14               8-8
                                bb ) Other                                                      18              11-2
                   V. Cellulose ethers and other chemical derivatives of cellulose:
                       a) Not plasticised :
                            1 . Ethylcellulose                                                  15               12
                            2. Other                                                            19              15-2
                       b) Plasticised :
                           1 . Waste and scrap                                                  16              12-8
                            2. Other:
                                aa) Ethylcellulose                                              16              12-8
                                bb) Other                                                       20               16
                  VI. Vulcanised fibre                                                          14              8-8
 ---pagebreak--- No L 295/ 182                      Official Journal of the European Communities                                   1 . 11 . 74
                                                                                                      Rate ofpDuty
   Heading                                        Description                                autonomous       conventional
   number
                                                                                                  •/.               •/.
      1                                                2                                           3                 4
    39.04     Hardened proteins (for example, hardened casein and hardened gelatin) . .           10                 8
    39.05     Natural resins modified by fusion (run gums); artificial resins obtained
              by esterification of natural resins or of resinic acids (ester gums); chemical
              derivatives of natural rubber (for example, chlorinated rubber, rubber
              hydrochloride, oxidised rubber, cyclised rubber):
              A. Run gums                                                                         14               8-8
              B. Other                                                                            17             11-2
   39.06      Other high polymers, artificial resins and artificial plastic materials,
              including alginic acid, its salts and esters; linoxyn:
              A. Alginic acid and its salts and esters                                            11              7-2
              B. Other                                                                           20                16
   39.07      Articles of materials of the kinds described in headings Nos 39.01 to 39.06:
              A. Of regenerated cellulose                                                        23              18-4
              B.  Of vulcanised fibre                                                            19                12
              C. Of hardened proteins                                                            18              11-2
              D. Of chemical derivatives of rubber                                               17              11-2
              E. Of other materials :
                   I. Spools, reels and similar supports for photographic and cinemato­
                      graphic film or for tapes, films and the like falling within heading
                      No  92.12                                                                  16                 8
                  II. Other                                                                      22              17-6
 ---pagebreak---  1 . 11.74                              Official Journal of the European Communities                           No L 295/ 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
           articles thereof ;
      (e) Bonded fibre fabrics and similar bonded yarn fabrics, impregnated or coated with rubber, or in which rubber
           forms the bonding substance, irrespective of their weight per square metre, and articles thereof ;
      ( f) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square
           metre, and articles thereof.
     However, plates, sheets and strip, of expanded, foam or sponge rubber, combined with textile fabric, and articles
     thereof, are to be classified in Chapter 40 provided that the textile fabric is present merely for reinforcing purposes.
3 . The following are also not covered by this Chapter :
      (a) Footwear or parts thereof falling within Chapter 64 ;
      (b) Headgear or parts thereof (including bathing caps) falling within Chapter 65 ;
      (c) Mechanical or electrical appliances or parts thereof (including electrical goods of all kinds), of hardened rub­
           ber, falling within Section XVI ;
     (d) Articles falling within Chapter 90, 92, 94 or 96 ;
      (e) Articles falling within Chapter 97 (other than sports gloves and goods falling within heading No 40.11) ; or
     (f) Buttons , combs, smoking pipe stems, pens or other articles falling within Chapter 98 .
4. In Note 1 to this Chapter and in headings Nos 40.02, 40.05 and 40.06, the expression "synthetic rubber" is to
     be taken to apply to :
     (a) Unsaturated synthetic substances which can be irreversibly transformed into non-thermoplastic substances
           by vulcanisation with sulphur and which, when so vulcanised as well as may be (without the addition of
           any substances such as plasticisers, fillers or reinforcing agents not necessary for the cross-linking), can pro­
           duce substances which, at a temperature between 18° and 29° C, will not break on being extended to three
 ---pagebreak--- No L 295 / 184                        Official Journal of the European Communities                                  1 . 11 . 74
        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 c/s-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 recov­
         ery in (a) above.
5. Heading Nos 40.01 and 40.02 are to be taken not to apply to :
    (a) Natural or synthetic rubber latex (including pre-vulcanised rubber latex) compounded with vulcanising
         agents or accelerators, fillers or reinforcing agents, plasticisers , colouring matter (other than colouring matter
         added solely for the purpose of identification), or with any other substance ; however, latex merely stabilised
         or concentrated, and thermo-sensitive and electro-positive latex are to be classified in heading No 40.01 or
         40.02 as the case may be ;
    (b) Rubber which has been compounded with carbon black (with or without the addition of mineral oil) or with
         silica (with or without the addition of mineral oil) before coagulation or with any substance after coagu­
         lation ; or
    (c) Mixtures of any of the products specified in Note 1 to the present Chapter, whether or not compounded
         with any other substance.
6. Thread wholly of vulcanised rubber, of any cross-section of which any dimension exceeds 5mm, is to be classified
    as strip , rod or profile shape, falling within heading No 40.08 .
7. Heading No 40.10 is to be taken to include transmission, conveyor or elevator belts or belting of textile fabric
    impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated or
    coated with rubber.
8 . For the purpose of heading No 40.06, pre-vulcanised rubber latex is to be deemed to be unvulcanised rubber latex.
    For the purposes of heading 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--- 1 . 11 . 74                       Official Journal of the European Communities                           No L 295 / 185
                                                                                                    Rate of Duty
     Heading                                     Description                               autonomous       conventional
     number
                                                                                                •/.              •/.
         t                                           2                                           3               4
                                            I. RAW RUBBER
      40.01  Natural rubber latex, whether or not with added synthetic rubber latex;
             pre-vulcanised natural rubber latex; natural rubber, balata, gutta-percha
             and similar natural gums                                                         Free             Free
      40.02  Synthetic rubber latex; pre-vulcanised synthetic rubber latex; synthetic
             rubber; factice derived from oils :
             A. Factice derived from oils                                                       10               4
             B. Products modified by the incorporation of artificial plastic materials . .      10               5
             C. Other                                                                         Free             Free
      40.03  Reclaimed    rubber                                                                3                1
      40.04  Waste and parings of unhardened rubber; scrap of unhardened rubber, fit
             only for the recovery of rubber; powder obtained from waste or scrap of
             unhardened rubber                                                                Free             Free
                                    II . UN VULCANISED 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 295/ 186                      Official Journal of the European Communities                                 1 . 11.74
                                                                                                   Rate of Duty
   Heading                                       Description                              autonomous        conventional
   number
                                                                                               •/.               •/.
      1                                               2                                        3                  4
                       III. ARTICLES OF UNHARDENED VULCANISED RUBBER
   40.07       Vulcanised rubber thread and cord, whether or not textile covered, and
               textile thread covered or impregnated with vulcanised rubber:
               A. Vulcanised rubber thread and cord, whether or not textile covered ....      15                 10
               B. Textile thread covered or impregnated with vulcanised rubber                10                  8
   40.08       Plates, sheets, strip, rods and profile shapes, of unhardened vulcanised
              rubber:
               A. Plates, sheets and strip :
                    I. Of expanded, foam or sponge rubber                                     18                  9
                   II. Other                                                                  17                 7
              B. Rods and profile shapes                                                      15                  6
   40.09       Piping and tubing, of unhardened vulcanised rubber                             18                 7
   40.10       Transmission, conveyor or elevator belts or belting, of vulcanised
              rubber                                                                          15                 10
   40.11      Rubber tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre
              flaps, for wheels of all kinds:
              A. Solid or cushion tyres and interchangeable tyre treads                       19           .    7-5
              B. Other                                                                        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--- 1 . 11 . 74                     Official Journal of the European Communities                           No L 295/ 187
                                                                                                  Rate of Duty
     Heading
     number                                   Description                                 autonomous      conventional
                                                                                               V.              •/.
         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 295/ 188                           Official Journal of the European Communities                                        1 . 11 . 74
                                                        SECTION VIII
                                   RAW HIDES AND SKINS, LEATHER, FURSKINS
                AND ARTICLES THEREOF ,- SADDLERY AND HARNESS ; TRAVEL GOODS,
                          HANDBAGS AND SIMILAR CONTAINERS ; ARTICLES OF GUT
                                           (OTHER THAN SILK-WORM GUT)
                                                          CHAPTER 41
                          RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
Notes
1 . This Chapter does not cover :
    (a) Parings or similar waste, of raw hides or skins (heading No 05.05 or 05.06) ;
    (b) Birdskins or parts of birdskins, with their feathers or down, falling within heading No 05.07 or 67.01 ; or
    (c) Hides or skins, with the hair on, raw, tanned or dressed (Chapter 43) ; the following are, however, to be classi­
        fied in heading No 41.01 , namely, raw hides or skins with the hair on, of bovine cattle (including buffalo),
        of equine animals, of sheep and lambs (except Persian, Astrakhan, Caracul and similar lambs, Indian,
        Chinese, Mongolian and Tibetan lambs), of goats and kids (except Yemen, Mongolian and Tibetan goats
        and kids) , of swine (including peccary) , of reindeer, of chamois, of gazelle, of deer, of elk, of roebucks or of dogs
2. Throughout the Tariff the expression "composition leather" is to be taken to mean only substances of the kind
    referred to in heading No 41.10.
                                                                                                               Rate of Duty
     Heading                                          Description                                     autonomous       conventional
     number
                                                                                                           •/.               •/.
        1                                                  2                                                3                 4
      41.01       Raw hides and skins (fresh, salted, dried, pickled or limed), whether or
                  not split, including sheepskins in the wool                                            Free              Free
      41.02       Bovine cattle leather (including buffalo leather) and equine leather, except
                  leather falling within heading No 41.06, 41.07 or 41.08 :
                  A. East India kip, whole, whether or not the heads and legs have been
                       removed, weighing each not more than 4-5 kg net, not further prepared
                       than vegetable tanned, whether or not having undergone further
                       preservative treatment with oil, but obviously unsuitable for immediate
                       use in the manufacture of leather articles                                        Free                 8
                  B. Other                                                                                 9                  8
      41.03       Sheep and lamb skin leather, except leather falling within heading No
                   41.06, 41.07 or 41.08 :
                  A. Of Indian 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--- 1 . 11.74                          Official Journal of the European Communities                       No L 295/ 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, 41.07 or 41.08 :
             A. Of Indian goat or kid, not further prepared than vegetable tanned,
                 whether or not having undergone further preservative treatment with
                 oil, but obviously unsuitable for immediate use in the manufacture of
                 leather   articles                                                        Free              Free
             B. Other :
                   I. Not further prepared than tanned                                       7                3-5
                  II. Other                                                                 10                 5
     41.05   Other kinds of leather, except leather falling within heading No 41.06,
             41.07 or 41.08 :
             A. Of reptiles, not further prepared than vegetable tanned, whether or
                 not having undergone further preservative treatment with oil, but
                 obviously unsuitable for immediate use in the manufacture of leather      Free              Free
                 articles
             B. Other :
                   I. Not further prepared than tanned                                       8                 4
                  II . Other                                                                 9                4-5
     41.06   Chamois-dressed leather                                                        10                 5
     41.07   Parchment-dressed leather                                                      10                 5
     41.08   Patent leather and imitation patent leather; metallised leather                12.                5
     41.09   Parings and other waste, of leather or of composition or parchment­
             dressed leather, not suitable for the manufacture of articles of leather;
             leather dust, powder and flour                                                Free              Free
     41.10   Composition leather with a basis of leather or leather fibre, in slabs, in
             sheets or in rolls                                                             10                 5
 ---pagebreak--- No L 295/ 190                             Official Journal of the European Communities                                  1 . 11.74
                                                           CHAPTER 42
               ARTICLES OF LEATHER ; SADDLERY AND HARNESS ; TRAVEL GOODS, HANDBAGS
            AND SIMILAR CONTAINERS ; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
Notes
1 . This Chapter does not cover :
    (a) Sterile surgical catgut and similar sterile suture materials (heading No 30.05) ;
     (b) Articles of apparel and clothing accessories (except gloves), lined with furskin or artificial fur or to which
         furskin or artificial fur is attached on the outside except as mere trimming (heading No 43.03 or 43.04) ;
    (c) String or net bags of Section XI ;
     (d) Articles falling within Chapter 64 ;
     (e) Headgear or parts thereof falling within Chapter 65 ;
     (f) Whips , riding-crops or other articles of heading No 66.02 ;
     (g) Strings , skins for drums and the like, and other parts of musical instruments (heading No 92.09 or 92.10) ;
     (h) Furniture or parts of furniture (Chapter 94) ;
    (ij) Articles falling within Chapter 97 (for example, toys, games and sports requisites) ; or
    (k) Buttons, studs, cuff-links, press-fasteners, including snap-fasteners and press-studs , and blanks and parts
         of such articles, falling within heading No 98.01 or Chapter 71 .
2. For the purposes of heading No 42.03, the expression "articles of apparel and clothing accessories " is to 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                                           Description                               autonomous       conventional
      number
                                                                                                       •/.               V.
         t                                                  2                                           3                 4
      42.01         Saddlery and harness, of any material (for example, saddles, harness,
                    collars, traces, knee-pads and boots), for any kind of animal                     18                 9
      42.02         Travel goods (for example, trunks, suit-cases, hat-boxes, travelling-bags,
                    rucksacks), shopping-bags, handbags, satchels, brief-cases, wallets, purses,
                    toilet-cases tool-cases, tobacco-pouches, sheaths, cases, boxes (for example,
                    for arms, musical instruments, binoculars, jewellery, bottles, collars,
                    footwear, brushes) and similar containers, of leather or of composition
                    leather, of vulcanised fibre, of artificial plastic sheeting, of paperboard
                    or of textile fabric:
                    A. Of artificial plastic sheeting                                                 21                 15
                    B. Of other materials                                                             19                7 -5
 ---pagebreak--- 1 . 11.74                          Official Journal of the European Communities                       No L 295/ 191
                                                                                                 Rate of Duty
     Heading                                     Description                            autonomous       conventional
     number
                                                                                             •/.               •/.
        1                                             2                                      3                 4
     42.03   Articles of apparel and clothing accessories, of leather or of composition
             leather:
             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 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 295/ 192                         Official Journal of the European Communities                                  1 . 11.74
                                                       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 betaken
    to apply to hides or skins of all animals which have been tanned or dressed with the hair on.
2. This Chapter does not cover :
    (a) Birdskins or parts of birdskins, with their feathers or down , falling within heading No 05.07 or 67.01 ;
    (b) Raw hides or skins, with the hair on, of a kind falling within Chapter 41 (see Note 1 (c) to that Chapter) ;
    (c) Gloves consisting of leather and furskin or of leather and artificial fur (heading No 42.03 ) ;
    (d) Articles falling within Chapter 64 ;
    (e) Headgear or parts thereof falling within Chapter 65 ; or
    (f) Articles falling within Chapter 97 (for example, toys, games and sports requisites).
3 . For the purposes of heading No 43.02, the expression "plates, crosses and similar forms" means furskins or
    parts thereof (excluding "dropped" skins) sewn together in rectangles, crosses or trapeziums, without the addition
    of other materials. Other assembled skins ready for immediate use (or requiring only cutting to become ready
    for use), and skins or parts of skins sewn together in the form of garments or parts or accessories of garments
    or of other articles fall within heading No 43.03 .
4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial
    fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified
    under heading No 43.03 or 43.04 as the case may be .
5. Throughout the Tariff the expression "artificial fur" means any imitation of furskin consisting of wool, hair
    or other fibres gummed or sewn on to leather, woven fabric or other materials, 'but does not include imitation
    furskins obtained by weaving (heading No 58.04, for example).
                                                                                                       Rate of Duty
     Heading                                        Description                               autonomous       conventional
     number
                                                                                                   ·/.               •/.
        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--- 1 . 11.74                         Official Journal of the European Communities               No L 295/ 193 .
                                                                                        Rate of Duty
     Heading                                    Description                    autonomous       conventional
     number
                                                                                    •/.              •/.
        1                                           2                               3                4
     43.03   Articles of furskin:
             A. Of a kind commonly used in machinery or plant                      18                7
             B. Other                                                              24               9-5
     43.04   Artificial fur and articles made thereof                              22                9
 ---pagebreak--- No L 295 / 194                     Official Journal of the European Communities                             1 . 11 . 74
                                                     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 13.01 ) ;
    (c) Activated charcoal (heading No 38.03) ;
    (d) Articles falling within Chapter 46 ;
    (e) Footwear or parts thereof falling within Chapter 64 ;
    (f) Goods falling within Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
    (g) Goods falling within heading No 68.09 ;
    (h) Imitation jewellery falling within heading No 71.16 ;
    (ij) Goods falling within Section XVII (for example, wheelwrights' wares) ;
    (k) Goods falling within Chapter 91 (for example, clocks and clock cases) ;
    (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 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 beading No 44.12, "wood flour" means wood powder of which not more than. S% by weight
is retained by a sieve ivith an aperture of 0-63 mm .
 ---pagebreak---  1 . 11 . 74                                 Official Journal of the European Communities                             No L 295/ 195
                                                                                                                 Rate of Duty
      Heading                                                 Description                               autonomous       conventional
       number
                                                                                                             »/.              •/»
          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         Wood paving blocks                                                                      6                3
       44.07         Railway or tramway sleepers of wood:
                     A. Injected or otherwise impregnated to any degree                                     10                5
                     B. Other                                                                                8                3
       44.08          Riven staves of wood, not further prepared than sawn on one principal
                     surface; sawn staves of wood, of which at least one principal surface has
                     been cylindrically sawn, not further prepared than sawn                                 7               3-5
       44.09         Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not
                      sawn lengthwise; chipwood; pulpwood in chips or particles ; wood
                     shavings of a kind suitable for use in the manufacture of vinegar or for
                     the clarification of liquids:
                     A. Pulpwood in chips or particles                                                     Free               4
                     B. Other                                                                                8                4
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---  No L 295 / 196                               Official Journal of the European Communities                                               1 . 11.74
                                                                                                                            Rate of Duty
       Heading                                                 Description                                          autonomous      conventional
       number
                                                                                                                        •/.               •/.
           1                                                        2                                                    3                 4
        44.10           Wooden sticks, roughly trimmed but not turned, bent nor otherwise
                       worked, suitable for the manufacture of walking-sticks, whips, golf club
                       shafts , umbrella handles, tool handles or the like                                               7                 3
        44.11          Drawn wood ; match splints; wooden pegs or pins for footwear                                      9                 6
        44.12          Wood wool and wood flour                                                                         10                 5
        44.13          Wood (including blocks, strips and friezes for parquet or wood block
                       flooring, not assembled), planed, tongued, grooved, rebated, chamfered,
                       V-jointed, centre V-jointed, beaded, centre-beaded or the like, but not
                       further manufactured                                                                             10                 5
        44.14          Wood sawn lengthwise, sliced or peeled but not further prepared, of a
                       [thickness not exceeding 5 mm; veneer sheets and sheets for plywood, of
                       a thickness not exceeding 5 mm:
                       A. Small boards for the manufacture of pencils (a)                                              Free                7
                       B. Other                                                                                         10                7
        44.15          Plywood , blockboard, laminboard, battenboard and similar laminated
                       wood products (including yeneered panels and sheets); inlaid wood and
                       wood marquetry                                                                                   15             13 (b )
                                                                                                                        10                 5
        44.16          Cellular wood panels, whether or not faced with base metal
                                                                                                                        10                4
        44.17          "Improved" wood, in sheets, blocks or the like . . :
       44.18           Reconstituted wood, being wood shavings, wood chips, sawdust, wood
                       flour or other ligneous waste agglomerated with natural or 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                              15               7-5
                       moulded boards
       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 plywood, blockboard, laminboard, battenboard or
                           similar laminated wood products (including veneered wood panels and
                           sheets )                                                                                     17               12
                      B. Other                                                                                          13               10
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) Exemption from the payment of duty within the limits of an annual tariff quota of 400 000 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 greater than 18-5 mm .
 ---pagebreak--- 1 . 11.74                        Official Journal of the European Communities                         No L 295/ 197
                                                                                                 Rate of Duty
     Heading                                    Description                             autonomous       conventional
     number
                                                                                             •/.              •/.
        1                                            2                                        3               4
     44.22   Casks, barrels, vats, tubs, buckets and other coopers' products and parts
             thereof, of wood, other than staves falling within heading No 44.08      .     14               5-5
     44.23   Builders' carpentry and joinery (including prefabricated and sectional
             buildings and assembled parquet flooring panels) :
             A. Shuttering for concrete constructional work                                 14               5-5
             B. Other                                                                       14                7
     44.24   Household utensils of wood                                                     15               7 -5
     44.25   Wooden tools, tool bodies, tool handles, broom and brush bodies and
             handles : boot and shoe lasts and trees, of wood:
             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 furnituie, 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                                                         7
     44.28   Other articles of wood:
             A. Foundry moulding patterns                                                    7               3-5
             B. Blind rollers, whether or not fitted with springs                           14               6-5
             C. Other                                                                       14                7
 ---pagebreak--- No L 295/ 198                                Official Journal of the European Communities                                     1 . 11.74
                                                                    CHAPTER 45
                                                     CORK AND ARTICLES OF CORK
Notes
1 . This Chapter does not cover :
     (a) Footwear or parts of footwear falling within Chapter 64 ;
     (b) Headgear or parts of headgear falling within Chapter 65 ; or
     (c) Articles falling within Chapter 97 (for example, toys, games and sports requisites).
2. Natural cork roughly squared or deprived of the outer bark is to be taken to fall within heading No 45.02
     and not within heading No 45.01 .
                                                                                                                  Rate of Duty
      Heading                                                 Description                                autonomous       conventional
      number
                                                                                                              •/.               •/«
         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--- 1 . 11.74                              Official Journal of the European Communities                           No L 295 / 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                                        Description                                autonomous       conventional
      number
                                                                                                     •/.              •/.
         1                                                  2                                         3                4
       46.01       Plaits and similar products of plaiting materials, for all uses, whether or
                   not assembled into strips :
                   A. Of unspun vegetable materials'                                                 3               Free
                   B. Other                                                                          13               6-5
       46.02       Plaiting materials (other than products falling within heading No 46.01)
                   bound together in parallel strands or woven, in sheet form, including
                   matting, mats and screens; straw envelopes for bottles :
                   A. Coarse matting; straw envelopes for bottles; screens and other coarse
                       articles used for packing or for protection                                    9                5
                   B. Chinese mats and matting and similar mats and matting                          14               5-5
                   C. Other articles :
                         I. Of unspun vegetable materials :
                            a) Not backed or lined with paper or 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 46.01 or 46.02; articles of loofah                                             18                10
 ---pagebreak--- No L 295/200                                  Official Journal of the European Communities                                    1 . 11.74
                                                                   SECTION X
                                  PAPER-MAKING MATERIAL ; PAPER AND PAPERBOARD
                                                        AND ARTICLES THEREOF
                                                                     CHAPTER 47
                                                         PAPER-MAKING MATERIAL
                                                                                                                  Rate of Duty
      Heading                                                  Description                               autonomous       conventional
      number
                                                                                                              •/«               •/.
          1                                                         2                                          3                 4
      47.01           Pulp derived by mechanical or chemical means from any fibrous vegetable
                      material ;
                      A. Wood pulp :
                           I. For the manufacture of regenerated textile fibres (a)                         Free              Free
                          II. Other:
                              a) Sulphite wood pulp                                                           6                1-5
                              b) Other                                                                        6              Free
                      B. Other                                                                              Free              Free
      47.02           Waste paper and paperboard; scrap articles of paper or of paperboard, fit
                      only for use in paper-making:
                      A. Wasce paper and paperboard:
                           1. Fit only for use in paper-making                                              Free              Free
                          II. Other:
                              a) To be rendered fit only for use in paper-making (a)                        Free              Free
                              b) Other                                                                        3                1 -5
                      B. Scrap articles of paper or of paperboard, fit only for use in paper­
                          making                                                                            Free              Free
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 1 . 11.74                             Official Journal of the European Communities                    No L 295 /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 (heading Nos 39.01 to 39.06), or vulcanised fibre
          (heading No 39.03), or articles of such materials (heading No 39.07);
     (f) Goods falling within heading No 42.02 (for example, travel goods) ;
     (g) Articles falling within any heading in Chapter 46 (manufactures of plaiting material) ;
     (h) Paper yarn or textile articles of paper yarn (Section XI) ;
     (ij) Abrasive paper (heading No 68.06) or paper-backed mica splittings (heading No 68.15) (paper coated with
          mica powder is, however, to be classified in heading No 48.07) ;
     (k) Metal foil backed with paper or paperboard (Section XV ) ;
     (1) Perforated paper or paperboard for musical instruments (heading No 92.10); or
     (m) Goods falling within any heading in Chapter 97 (for example, toys, games and sports requisites) or Chapter
          98 (for example, buttons).
2. Subject to the provisions of Note 3 , headings Nos 48.01 and 48.02 are to be taken to include paper and paper­
     board which have been subjected to calendering, super-calendering, glazing or similar finishing, including
     false water-marking, and also paper and paperboard coloured or marbled throughout the mass by any
     method. They do not apply to paper or paperboard which has been further processed, for example, by
     coating or impregnation.
3 . Paper or paperboard answering to a description in two or more of the headings Nos 48.01 to 48.07 is to be
     classified under that one of such headings which occurs latest in the Tariff.
4. Headings Nos 48.01 to 48.07 are to be taken not to apply to paper, paperboard or cellulose wadding :
     (a) In strips or rolls of a width not exceeding 15 cm ; or
     (b) In rectangular sheets (unfolded if necessary) of which no side exceeds 36 cm ; or
     (c) Cut into shapes other than rectangular shapes.
     Except that hand-made paper in any size or shape as made directly and having all its edges deckled remains
     classified, subject to the provisions of Note 3 , within heading No 48.02.
 ---pagebreak--- No L 295 /202                        Official Journal of the European Communities                             1 . 11.74
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
    paperboard cards for Jacquard and similar machines, paper lace, shelf edging, paper tablecloths, serviettes and
    handkerchiefs, paper gaskets, moulded or pressed goods of wood pulp, and dress patterns .
8 . Paper, paperboard and cellulose wadding and articles thereof, printed with characters or pictures which are not
    merely incidental to the primary use of the goods are regarded as printed matter falling within Chapter 49
    However, dress patterns and models, of paper or paperboard, shall be classified within heading No 48.21 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/mz and not more than 57 g/m2, with watermarks not less than 4 cm but not more than 10cm apart, imported
in reels of a width of not less than 31 cm, containing 8% or less by weight of fillers, and intended for the printing
of daily newspapers, weekly papers or other periodicals of heading No 49.02 , published at least ten times per year.
 ---pagebreak--- 1 . 11 . 74                                  Official Journal of the European Communities                                    No L 295 /203
                                                                                                                        Rate of Duty
      Heading                                                 Description                                      autonomous       conventional
      number
                                                                                                                    •/.              •/«
          1                                                        2                                                 3                4
                             I. PAPER AND PAPERBOARD, IN ROLLS OR IN SHEETS
      48.01           Paper and paperboard (including cellulose wadding), machine-made, in
                      rolls or sheets :
                      A. Newsprint (a)                                                                               7             7 (b)
                      B. Cigarette paper                                                                            14                7
                      C. Kraft paper and kraft board:
                            I. For the manufacture of paper yarn of heading No 57.08 or of paper
                                yarn reinforced with metal of heading No 59.04 (a)                                   6                3
                           11 . Other                                                                               18               11
                       D. Paper weighing not more than 15 g/m2 for use in stencil making (a) . .                     6                5
                      E. Other                                                                                      18               12
       48.02          Hand-made paper and paperboard                                                                15               7-5
       48.03          Parchment or greaseproof paper and paperboard, and imitations thereof,
                      and glazed transparent paper, in rolls or sheets                                              18                13
       48.04        ' Composite paper or paperboard (made by sticking flat layers together
                      with an adhesive), not surface-coated or impregnated, whether or not inter­
                      nally reinforced, in rolls or sheets                                                           18               13
       48.05          Paper and paperboard, corrugated (with or without flat surface sheets),
                      creped, crinkled, embossed or perforated, in rolls or sheets:
                      A. Paper and paperboard, corrugated                                                           21                14
                      B. Other                                                                                       18               13
       48.06          Paper and paperboard, ruled, lined or squared, but not otherwise printed,
                      in rolls or sheets                                                                            20                13
       48.07          Paper and paperboard, impregnated, coated, surface-coloured, surface­
                       decorated oi printed (not being merely ruled, lined or squared and not
                       constituting printed matter within Chapter 49), in rolls or sheets :
                      A. Coated with mica powder                                                                     15               10
                      B. Other                                                                                       19               12
(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 metric tons .
 ---pagebreak--- No L 295/204                        Official Journal of the European Communities                                   1 . 11.74
                                                                                                      Rate of Duty
   Heading                                        Description                                autonomous       conventional
   number
                                                                                                  •/o               •/o
      1                                               2                                            3                4
   48.08       Filter blocks, slabs and plates, of paper pulp                                     17               13
   48.09       Building board of wood pulp or of vegetable fibre, whether or not bonded
              with natural or artificial resins or with similar binders                           15               11
                     II. PAPER AND PAPERBOARD CUT TO SIZE OR SHAPE
                            AND ARTICLES OF PAPER OR PAPERBOARD
   48.10      Cigarette paper, cut to size, whether or not in the form of booklets or
                                                                                                 15               7-5
   48.11      Wallpaper and lincrusta ; window transparencies of paper                           19                13
   48.12      Floor coverings prepared on a base of paper or of paperboard, whether
              or not cut to size, with or without a coating of linoleum compound                 19                14
   48.13      Carbon and other copying papers (including duplicator stencils) and
              transfer papers, cut to size, whether or not put up in boxes                       19               12
   48.14      Writing blocks, envelopes, letter cards, plain postcards, correspondence
              cards ; boxes, pouches, wallets and writing compendiums, of paper or
              paperboard, containing only an assortment of paper stationery                      20               15
   48.15      Other paper and paperboard, cut to size or shape:
              A. Adhesive strips of a width not exceeding 10 cm, the coating of which
                   consists of unvulcanised natural or synthetic rubber                          16              6-5
              B. Other                                                                           19               12
  48.16      Boxes, bags and other packing containers, of paper or paperboard                   20                15
  48.17      Box files, letter trays, storage boxes and similar articles, of paper or paper­
             board, of a kind commonly used in offices, shops and the like                      20                14
  48.18      Registers, exercise books, note books, memorandum blocks, order books,
             receipt books, diaries, blotting-pads, binders (loose-leaf or other), file
             covers and other stationery of paper or paperboard; sample and other
             albums and book covers, of paper or paperboard                                     21                15
  48.19      Paper or paperboard labels, whether or not printed or gummed                       20               14
                                                                                                          I
 ---pagebreak--- 1 . 11.74                        Official Journal of the European Communities                        No L 295/205
                                                                                                Rate of Duty
     Heading                                  Description                              autonomous       conventional
     number
                                                                                            •/.               ·/.
        1                                          2                                        3                  4
      48.20  Bobbins, spools, cops and similar supports of paper pulp, paper or paper­
             board (whether or not perforated or hardened)                                 19                14
      48.21  Other articles of paper pulp, paper, paperboard or cellulose wadding:
             A. Perforated paper and paperboard for Jacquard and similar machines . .      13                6-5
             B. Napkins and napkin liners, for babies, put up for retail sale              19                12
             C. Other                                                                      19                14
 ---pagebreak--- No L 295 /206                      Official Journal of the European Communities                                1 . 11.74
                                                     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 one hundred 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--- 1.11.74                       Official Journal of the European Communities                             No L 295/207
                                                                                                  Rate of Duty
   Heading                                  Description                                  autonomous       conventional
   number
                                                                                              •/.               •/·
      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 hyydrographic 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:
                I. Signed and numbered                                                       Free             Free
               II. Other                                                                      15               7-5
    49.08  Transfers (Decalcomanias)                                                          13                 8
    49.09  Picture postcards, Christmas and other picture greeting cards, printed by
           any process, with or without trimmings                                             15                11
    49.10  Calendars of any kind, of paper or paperboard, including calendar blocks           19               95
 ---pagebreak--- No L 295 /208                                  Official Journal of the European Communities                                     1.11.74
                                                                                                                   Rate of Duty
      Heading                                                  Description                                autonomous       conventional
       number
                                                                                                               •/.              ·/.
          t                                                         2                                           3                4
       49.11           Other printed matter, including printed pictures and photographs :
                      A. Sheets (not being trade advertising material), not folded, merely with
                          illustrations or pictures not bearing a text or caption, for editions of
                          books or periodicals which are published in different countries in one
                          or more languages (a)                                                              Free             Free
                      B. Other                                                                                16                9
(a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 1 . 11.74                                 Official Journal of the European Communities                           No L 295/209
                                                             SECTION XI
                                            TEXTILES AND TEXTILE ARTICLES
Notes
1 . This Section does not cover :
     (a) Animal brush making bristles or hair (heading No 05.02) ; horsehair or horsehair waste (heading No 05.03 ) ;
     (b) Human hair or articles of human hair (heading No 05.01 , 67.03 or 67.04), except straining cloth of a kind
           commonly used in oil presses and the like (heading No 59.17);
     (c) Vegetable materials falling within Chapter 14 ;
     (d) Asbestos of heading No 25.24 or articles of asbestos and other products of heading No 68.13 or 68.14 ;
     (e) Articles falling within heading No 30.04 or 30.05 (for example, wadding, gauze, bandages and similar articles
           for medical or surgical purposes, sterile surgical suture materials) ;
     (f) Sensitised textile fabric (heading No 37.03);
     (g) Monofil of which any cross-sectional dimension exceeds 1 mm and strip (artificial straw and the like) of
           a width exceeding 5 mm, of artificial plastic material (Chapter 39) or plaits or fabrics of such monofil or strip
           (Chapter 46) ;
     (h ) Woven textile fabrics, felt, bonded fibre fabrics or similar bonded yarn fabrics, impregnated, coated, covered
           or laminated with rubber, and articles thereof, falling within Chapter 40 ;
     (ij ) Skins with their wool on ( Chapter 41 or 43 ) or articles of furskin, artificial fur or articles thereof, falling
           within heading No 43.03 or 43.04 ;
     (k) Articles of textile materials falling within heading No 42.01 or 42.02 ;
     (1) Products and articles of Chapter 48 (for example, cellulose wadding) ;
     (m) Footwear or parts of footwear, gaiters or leggings or similar articles classified in Chapter 64 ;
     (n) Headgear or parts thereof falling within Chapter 65 ;
     (o) Hair nets (heading No 65.05 or 67.04, as the case may be) ;
     (p) Goods falling within Chapter 67 ;
     (q) Abrasive-coated threads , cords or fabric (heading No 68.06) ;
     (r) Glass fibre or articles of glass fibre, other than embroidery with glass thread on a visible ground of fabric
           (Chapter 70) ;
     (s) Articles falling within Chapter 94 (furniture and bedding) ; or
     (t) Articles falling within Chapter 97 (for example, toys, games and sports requisites).
2. (A) Goods classifiable in any heading in Chapters 50 to 57 and of a mixture of two or more different textile
            materials are to be classified according to the following rules :
             (a) Goods containing more than 10% by weight of silk, noil or other waste silk or any combination thereof
                 are to be classified in Chapter 50, and, for the purposes of classification in that Chapter, as if consisting
                 wholly of that one of those materials which predominates in weight ;
             (b) All other goods are to be classified as if consisting wholly of that one textile material which predominates
                 in weight over any other single textile material.
 ---pagebreak---  No L 295 /210                          Official Journal of the European Communities                             1 . 11.74
    (B) For the purposes of the above rules :
         (a) Metallised yarn shall be treated as a single textile material and its weight shall be taken as the aggregate
              of the weight of the textile and metal components, and, for the classification of woven fabrics, metal
              thread is to be regarded as a textile material ;
         (b) "Where a heading in question refers to goods of different textile materials (for example, silk and waste
              silk or carded sheep's or lambs' wool and combed sheep 's or lambs' wool), all those materials shall be
              treated as being one and the same ;
         (c) Except as provided in (B) (a), the weight of constituents other than textile materials is not to be
              included in the weight of the goods.
    (C) The provisions of paragraphs (A) and (B) above are to be applied also to the yarns referred to in Notes 3
         and 4 below .
3 . (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple
         oiv 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 kilogramme, 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 5 turns per metre ;
         (c) Silk worm gut, imitation catgut of silk or of man-made fibres, and monofil of Chapter 51 ;
         (d) Metallised yarn, not being yarn reinforced with metal ; and
         (e) Chenille yarn and gimped yarn.
4. (A) For the purposes of Chapters 50, 51 , 53, 54, 55 and 56, the expression "put up for retail sale" in relation to
         yarn means, subject to the exceptions in paragraph (B) below, yarn put up :
         (a) In balls or on cards, reels, tubes or similar supports, of a weight (including support) not exceeding :
                 (i) 200 g in the case of flax and ramie ;
                (ii) 85 g in the case of silk, noil or other waste silk, and man-made fibres (continuous) ; or
              (iii) 125 g in other cases ;
 ---pagebreak--- 1 . 11 . 74                               Official Journal of the European Communities                         No L 295/211
            (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 lambs' wool or fine animal hair, in hanks or skeins ;
            (c) Multiple or cabled yarn of silk, noil or other waste silk, bleached, dyed or printed, of a length not less
                than 75 000 m/kg, measured multiple ; and
            (d) Single, multiple or cabled yarn of any textile material :
                  (i) In cross-reeled hanks or skeins ; or
                 (ii) Put up on supports or in some other manner indicating its use in the textile industry (for example,
                      on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for
                      embroidery looms).
     (C) The above provisions relating to flax and ramie are also applicable in respect of hemp.
5. (a) For the purposes of heading No 55.07, "gauze" means a fabric with a warp composed wholly or in part of
          standing or ground threads and crossing or doup threads which cross the standing or ground threads making
          a half turn, a complete turn or more to form loops through which weft threads pass ;
     (b) For the purposes of heading No 58.08, "plain" means consisting solely of a single series of regular meshes
          of the same shape or size without any pattern or filling-in of the meshes . In applying this definition no account
          is to be taken of any minor open spaces which are inherent in the formation of the meshes.
6. For the purposes of this Section, the expression "made up" means :
     (a) Cut otherwise than into rectangles ;
     (b) Made and finished by weaving and ready for use (or merely needing separation by cutting dividing threads)
          and not requiring sewing or further fabrication (for example, certain dusters , towels, table cloths, scarf
          squares and blankets);
      (c) Hemmed or with rolled edges (except fabrics in the piece which have been cut from wder 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 295 / 212                           Official Journal of the European Communities                                   1 . 11 . 74
     (e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of
          identical material joined end to end and piece goods composed of two or more fabrics assembled in layers,
          whether or not padded).
7. The headings of Chapters 50 to 57 and , except where the context otherwise requires , the headings of Chapters
     58 to 60, are to be taken not to apply to goods made up within the meaning of Note 6 above. Chapters 50 to
    57 are to be taken not to apply to goods falling within Chapter 58 or 59.
Additional Notes
1 . Subject to the provisions of Additional Note 2 below, the classification of goods containing two or more
    textile materials shall be effected within the headings of Chapters 58 to 63, in accordance with the following
    provisions, where applicable :
    (a) Goods containing more than 10% by weight of silk, noil or other waste silk or any combination thereof
         are to be classified as if consisting wholly of that one of those materials which predominates in weight ;
    (b) All other goods are to be classified as if consisting wholly of that one textile material which predominates
         in weight over any other single textile material; and
    (c) 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)ln 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
         consideration. However, in the case of embroidery without visible ground, classification shall be carried out
         solely according 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, ivhether 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                                            Description                               autonomous       conventional
      number
                                                                                                        ·/.              •/.
          1                                                  2                                           3                 4
      50.01          Silk-worm cocoons suitable for reeling                                             2                 1
      50.02          Raw silk (not thrown)                                                             10                  5
      50.03          Silk waste (including cocoons unsuitable for reeling, silk noils and pulled
                     or garnetted rags)                                                               Free             Free
 ---pagebreak--- 1 . 11.74                            Official Journal of the European Communities                           No L 295/213
                                                                                                       Rate of Duty
     Heading                                       Description                                autonomous       conventional
     number
                                                                                                   •/.               •/.
        1                                              2                                            3                4
     50.04   Silk yarn, other than yarn of noil or other waste silk, not put up for
             retail sale                                                                          12                 7
     50.05   Yarn spun from silk waste other than noil, not put up for retail sale                 7                3-5
     50.06   Yarn spun from noil silk, not put up for retail sale                                  5                2-5
     50.07   Silk yarn and yarn spun from noil or other waste silk, put up for retail
             sale :
             A. Silk yarn                                                                         13                10
             B. Other                                                                             11                 5
     50.08   Silk-worm gut; imitation catgut of silk                                               7                3-5
     50.09   Woven fabrics of silk or of waste silk other than noil:
             A. Crepes                                                                            17                12
             B. Pongee, habutai, honan, shantung, corah and similar Far Eastern fabrics,
                 of puie silk (not mixed with noil or other waste silk or with other
                  textile materials), plain-woven, unbleached or not further processed
                  than scoured                                                                    16                 8
             C. Other:
                    I. Pongee, habutai, honan, shantung, corah and similar Far Eastern
                       fabrics, of pure silk (not mixed with noil or other waste silk or with
                       other textile materials)                                                   17                14
                  II. Other                                                                       17                13
     50.10   Woven fabrics of noil silk                                                           17                8-5
 ---pagebreak--- No L 295 /214                          Official Journal of the European Communities                                  1 . 11 . 74
                                                         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
     Chapter 56.
3 . The expression "yarn of man-made fibres (continuous)" is to be taken not to apply to yarn (known as "ruptured
    filament yarn") of which the majority of the filaments have been ruptured by passage through rollers or other
     devices (Chapter 56).
4; Monofil of man-made fibre materials of which no cross-sectional dimension exceeds 1 mm is to be classified in
    heading No 51.01 when of a weight less than 6-6mg/m (6-6 tex) and in heading No 51.02 in other cases. Mono­
     fil of which any cross-sectional dimension exceeds 1 mm is to be classified in Chapter 39.
     Strip (artificial straw and the like) of man-made fibre materials is to be classified in heading No 51.02 when of a
     width not exceeding 5 mm and in Chapter 39 in other cases.
                                                                                                          Rate of Duty
      Heading                                          Description                               autonomous       conventional
      number
                                                                                                      •/.              •/.
          1                                                 2                                          3                4
       51.01        Yarn of man made fibres (continuous), not put up for retail sale:
                    A. Yarn of synthetic textile fibres                                              15                 9
                    B. Yarn of regenerated textile fibres :
                         I. Hollow-filament yarn                                                     15                2-5
                        II . Other                                                                    15               11
 ---pagebreak--- 1 . 11 . 74                      Official Journal of the European Communities                           No L 295/215
                                                                                                   Rate of Duty
     Heading                                    Description                               autonomous       conventional
      number
                                                                                               •/.               ·/.
          1                                        2                                            3                 4
      51.02  Monofil, strip (artificial straw and the like) and imitation catgut, of man­
             made fibre materials :
             A. Of synthetic textile materials:
                  I. Monofil             .'                                                   13                 9
                II . Other                                                                    14               10-5
             B. Of regenerated textile materials :
                   I. Monofil                                                                  9               4-5
                 11 . 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 295/216                      Official Journal of the European Communities                               1 . 11.74
                                                     CHAPTER 52
                                              METALLISED TEXTILES
                                                                                                Rate of Duty
   Heading                                      Description                            autonomous       conventional
   number
                                                                                            •/.               "/.
      1                                             2                                        3                 4
   52.01     Metallised yarn, being textile yarn spun with metal or covered with metal
             by any process                                                                10               7
   52.02     Woven fabrics of metal thread or of metallised yarn, of a kind used in
             articles of apparel, as furnishing fabrics or the like                        17                8-5
 ---pagebreak---   1 . 11.74                            Official Journal of the European Communities                         No L 295 /217
                                                          CHAPTER 53
                                           WOOL AND OTHER ANIMAL HAIR
 Note
 The expression "fine animal hair" means hair of alpaca, llama, vicuna, yak, camel, Angora, Tibetan, Kashmir and
similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria and musk rat.
                                                                                                       Rate of Duty
       Heading                                      Description                               autonomous       conventional
        number
                                                                                                   •/.               %
           1                                            2                                           3                 4
        53.01    Sheep's or lambs' wool, not carded or combed                                    Free             Free
        53.02    Other animal hair (fine or coarse), not carded or combed :
                 A. Coarse animal hair, prepared (for example, bleached, dyed)           and
                     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°/o 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°/o or more by weight of wool or of wool and fine
                     animai hair                                                                   5                 ( a)
                 B. Other                                                                         10                10    '
        53.08    Yarn of fine animal hair (carded or combed), not put up for retail sale . .      5                  4
        53.09    Yarn of horsehair or of other coarse animal hair, not put up for retail sale      9               4-5
        53.10    Yarn of sheep's or lambs' wool, of horsehair or of other animal hair (fine
                 or coarse), put up for retail sale                                               11                11
(a ) See Annex .
 ---pagebreak--- No L 295/218                     Official Journal of the European Communities                        1 . 11 . 74
                                                                                        Rate of Duty
     Heading                                   Description                     autonomous       conventional
     number
                                                                                    •/.                •/«
         1                                         2                                3                   4
      53.11    Woven fabrics of sheep's or lambs' wool or of fine animal hair:
               A. Containing 85°/o or more by weight of such fibres                 13                (a)
               B. Other                                                            18                 ( a)
      53.12    Woven fabrics of coarse animal hair other than horsehair             16                  8
      53.13    Woven fabrics of horsehair                                           16                  8
 (a) See Annex
 ---pagebreak---   I. 11.74                                   Official Journal of the European Communities                                                No L 295/219
                                                                        CHAPTER 54
                                                                    FLAX AND RAMIE
                                                                                                                                    Rate of Duty
      Heading                                                  Description                                                 autonomous       conventional
      number
                                                                                                                                •/.               v.
          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 kg, intended for the manufacture of
     multiple or cabled varn for the footwear industry or for whipping cables, within the limits of an annual quota of 500 metric tons to be granted by the
     EEC Authorities. The granting of such quotas shall, moreover, be subject to conditions to be determined bv the competent authorities.
 ---pagebreak---   No L 295/220                                   Official Journal of the European Communities                                 1 . 11 . 74
                                                                     CHAPTER 55
                                                                       COTTON
                                                                                                                 Rate of Duty
        Heading                                                Description                              autonomous       conventional
        number
                                                                                                             •/.               •/.
           1                                                       2                                         3                  4
        55.01            Cotton, not carded or combed                                                      Free             Free
        55.02            Cotton linters                                                                    Free             Free
        55.03            Cotton waste (including pulled or garnetted rags), not carded or combed           Free             Free
        55.04            Cotton , carded or combed                                '.                         3                1-5
        55.05            Cotton yarn, not put up for retail sale:
                         A. Multiple or cabled, finished, in balls or on cards, reels, tubes or similar
                             supports, of a weight (including support) not exceeding 900 g                  10                 8
                         B. Other·
                                 I. Measuring, per single yarn, 120 000 m or more per kg:
                                    a) Single yarns                                                         10                 4
                                    b ) Other                                                               10                 6
                               II. Other                                                                    10                 7
        55.06            Cotton yarn, put up for retail sale                                                16                12
        55.07           Cotton gauze (a)                                                                    15                 9
        55.08           Terry towelling and similar terry fabrics, of cotton                                18                15
        55.09           Other woven fabrics of cotton:
                        A. Containing 85°/o or more by weight of cotton :
                                I. Of a width of less than 85 cm                                            17                13
                              II. Other                                                                     17                14
                        B. Oilier :
                               I. Of z width of less than 85 cm                                             19                14
                              IL Other                                                                      19                15
( a) Sec Note 5 (a ) to Section XI.
 ---pagebreak--- 1 . 11.74                              Official Journal of the European Communities                         No L 295 /221
                                                          CHAPTER 56
                                          MAN-MADE FIBRES (DISCONTINUOUS)
Note
Heading No 56.02 is to be taken to apply only to continuous filament tow of man-made fibres, consisting of parallel
filaments of a uniform length equal to the length of the tow, meeting the following specification :
(a) Length of tow exceeding 2 m ;
(b) Twist less than 5 turns per metre ;
(c) Weight per filament less than 6-6 mg/m (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                                         Description                              autonomous       conventional
      number
                                                                                                   •/.              •/.
        1                                                2                                          3                4
      56.01       Man-made fibres (discontinuous), not carded, combed or otherwise pre­
                  pared for spinning:
                  A. Synthetic textile fibres                                                     14                 9
                  B. Regenerated textile fibres                                                   12                 8
      56.02       Continuou.»,   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 295 /222                     Official Journal of the European Communities                                  1 . 11.74
                                                                                                    Rate of Duty
  Heading                                        Description                               autonómous       conventional
   number
                                                                                                •/«               •/.
      1                                             2                                            3                 4
   56.05      Yarn of man-made fibres (discontinuous or waste), not put up for retail
              sale :
              A. Oí svnthetic textile fibres                                                   15                11
              B. Of regenerated textile fibres                                                 14                10
   56.06      Yarn of man-made fibres (discontinuous or waste), put up for retail sale . .     19                14
    56.07     Woven fabrics of man-made fibres (discontinuous or waste):
              A. Of synthetic textile fibres :
                     I. Gauze weighing not less than 80 g/m* but not more than 120 g/m2        21                15
                    II. Other                                                                  21                16
              B. Of regenerated textile fibres                                                  19               16
 ---pagebreak--- 1 . 11.74                        Official Journal of the European Communities                           No L 295 /223
                                                      CHAPTER 57
                       OTHER VEGETABLE TEXTILE MATERIALS ; PAPER YARN AND
                                       WOVEN FABRICS OF PAPER YARN
                                                                                                   Rate of Duty
     Heading                                    Description                               autonomous       conventional
     number
                                                                                               •/.               V.
        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
                                                                                             Free              Free
      57.03  Jute and other textile bast fibres not elsewhere specified or included, raw
             or processed but not spun; tow and waste thereof (including pulled or gar­
             netted rags or ropes)                                                            Free             Free
      57.04  Other vegetable textile fibres, raw or processed but not spun; waste of
             such fibres (including pulled or garnetted rags or ropes)                        Free             Free
      57.05  Yarn of true hemp :
             A. Not put up for retail sale:
                  I. Polished or glazed                                                        16                 9
                 II. Other                                                                     10                 6
             B. Put up for retail sale                                                         16                 7
      57.06  Yarn of jute or of other textile bast fibres of heading No 57.03                  10                 8
      57.07   Yarn of other vegetable textile fibres:
             A. Coir yarn                                                                     Free              Free
              B. Other                                                                         10                 5
      57.08  Paper yarn                                                                        10                 8
      57.09   Woven fabrics of true hemp                                                       21               10-5
      57.10   Woven fabrics of jute or of other textile bast fibres of heading No 57.03 :
              A. Of a width of not more than 150 cm and weighing per square metre:
                   I. Less than 310 g                                                          23                20
                  II. Not less than 310 g but not more than 500 g                              23                19
                 III. More than 500 g                                                          23                15
              B. Of a width of more than 150 cm                                                23                22
       57.11  Woven fabrics of other vegetable textile fibres                                   20               10
      57.12   Woven fabrics of paper yarn                                                       19                9
 ---pagebreak--- No L 295 / 224                      Official Journal of the European Communities                                1 . 11.74
                                                      CHAPTER 58
     CARPETS, MATS, MATTING AND TAPESTRIES ; PILE AND CHENILLE FABRICS ; NARROW FABRICS ;
                     TRIMMINGS ; TULLE AND OTHER NET FABRICS ; LACE ; EMBROIDERY
Notes
1 . The headings of this Chapter are to be taken not to apply to coated or impregnated fabrics, elastic fabrics or
    elastic trimmings, machinery belting or other goods falling within Chapter 59. However, embroidery on any
    textile base falls within heading No 58.10.
2. In headings Nos 58.01 and 58.02, the words "carpets" and " rugs" are to be taken to extend to similar articles having
    the characteristics of floor coverings but intended for use for other purposes. These headings are to be taken
    not to apply to felt carpets, which fall within Chapter 59 .
3 . For the purposes of heading No 58.05, the expression "narrow woven fabrics" means :
    (a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces , provided
       with sv l vedges (woven , gummed or made otherwise) on both edges :
      (b) Tubular woven fabrics of a flattened width not exceeding 30 cm ; and
    (c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm .
    Narrow woven fabrics in the form of fringes are to be treated as falling within heading No 58.07
4. Heading No 58.08 is to be taken not to apply to nets or netting in the piece made of twine, cordage or rope
    which are to be taken as falling within heading No 59.05.
5 . In heading No 58.10, the expression "embroidery" means, inter alia, embroidery with metal or glass thread on a
    visible ground of textile fabric and sewn applique work of sequins , beads or ornamental motifs of textile or
    other materials. The heading is to be taken not to apply to needlework tapestry (heading No 58.03).
6. The headings of this Chapter are to be taken to include goods of the descriptions specified therein when made of
    metal thread and of a kind used in apparel, as furnishings or the like.
Additional Note
For the purposes of applying the maximum rate of duty provided for in respect of carpets, carpeting and rugs falling
within subheading 58.01 A , the dutiable suface shall not include the heading, the selvedges and the fringes.
 ---pagebreak--- 1 . 11.74                            Official Journal of the European Communities                           No L 295/225
                                                                                                       Rate of Duty
     Heading                                        Description                               autonomous       conventional
     number
                                                                                                   •/.              •/.
        1                                                 2                                        3                 4
      58.01  Carpets, carpeting and rugs, knotted (made up or not):
             A. Of wool or of fine animal hair                                                    32                24
                                                                                             with a max.      with a max.
                                                                                               of 5 UA          of 4 UA
                                                                                                per m2           per m2
             B. Of silk, of waste silk other than noil, of synthetic textile fibres, of yarn
                 falling within heading No 52.01 or of metal threads                              40                20
             C. Of other textile materials                                                        24                12
      58.02  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 chenille fabrics (other than terry towelling or
             similar terry fabrics of cotton falling within heading No 55.08 and fabrics
             falling within heading No 58.05)                                                      19               15
      58.05  Narrow woven fabrics, and narrow fabrics (bolduc) consisting of warp
             without weft assembled by means of an adhesive, other than goods falling
             within heading No 58.06:
             A. Narrow woven fabrics :
                    I. Pile fabrics or chenille fabrics :
                        a) Of man-made fibres or of cotton                                         21              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 295/226                               Official Journal of the European Communities                                1 . 11.74
                                                                                                          Rate of Duty
      Heading                                            Description                             autonomous       conventional
       number
                                                                                                      •/.               •/.
          t                                                  2                                         3                 4
       58.08          Tulle and other net fabrics (but not including woven, knitted or crocheted
                      fabrics), plain (a):
                      A. Tulle or other net fabrics not comprised in B below                         20                 10
                      B. Knotted net fabrics                                                         22                 11
       58.09          Tulle and other net fabrics (but not including woven, knitted or crocheted
                      fabrics), figured; hand or mechanically made lace, in the piece, in strips
                      or in motifs :
                      A. Tulle and other net fabrics                                                 22                 13
                      B. Lace :
                             I. Hand-made                                                            20                 14
                           II. Mechanically made                                                     23               11-5
       58.10          Embroidery, in the piece, in strips or in motifs :
                      A. Embroidery without visible ground:                                                                 ,
                             I. Of a value of more than 35 UA per kg net weight                      17                  9
                            II. Other                                                                17                 13
                       B. Other :
                             I. Of a value of more than 17-5 UA per kg net weight                     17                 9
                            11 . Orher                                                                17                13
(a ) Sec Note 5 (b) to Section XI
 ---pagebreak--- 1 . 11 . 74                            Official Journal of the European Communities                         No L 295 /227
                                                          CHAPTER 59
WADDING AND FELT ; TWINE, CORDAGE, ROPES AND CABLES ; SPECIAL FABRICS ; IMPREGNATED AND
                COATED FABRICS ; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
Notes
1 . For the purposes of this Chapter, the expression "textile fabric" is to be taken to apply only to the textile fabrics
     of Chapters 50 to 57 and headings Nos 58.04 and 58.05, the braids and trimmings in the piece of heading No
     58.07, the tulle and other net fabrics of heading Nos 58.08 and 58.09, lace of heading No 58.09 and the knitted
     and crocheted fabrics of heading No 60.01 .
2. (A) Heading No 59.08 is to be taken to apply to textile fabrics impregnated, coated, covered or laminated with
           preparations of cellulose derivatives or of other artificial plastic materials whatever the weight per square
           metre and whatever the nature of the plastic material (compact, foam, sponge or expanded).
           It does not, however, cover :
            (a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually
                Chapters 50 to 58 and 60) ; for the purpose of this provision, no account should be taken of any resulting
                change of colour ;
            (b) Products which cannot, without fracturing, be bent manually around a cylinder of a^diameter of 7 mm,
                at a temperature between 15° and 30° C (usually Chapter 39) ; or
            (c) Products in which the textile fabric is either completely embedded in artificial plastic material or coated
                or covered on both sides with such material (Chapter 39).
     ( B) Heading No 59.12 does not apply to :
            (a) Fabrics in which the impregnation or coating cannot be seen with the naked eye (usually Chapters 50
                to 58 and 60) ; for the purpose of this provision, no account should be taken of any resulting change of
                colour ;
            (b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths
                or the like) ;
            (c) Fabrics covered with flock, dust, powdered cork Or the like and bearing designs resulting from these
                treatments ; or
            (d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances.
3 . In heading No 59.11 the expression "rubberised textile fabrics" means :
     (a) Textile fabrics impregnated, coated, covered or laminated with rubber :
           (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 295 / 228                            Official Journal of the European Communities                                  1 . 11.74
   (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 mult­
                iple 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                                              Description                               autonomous       conventional
    number
                                                                                                        •/.               ·/.
        1                                                    2                                           3                 4
     59.01            Wadding and articles of wadding; textile flock and dust and mill neps:
                     A. Wadding and articles of wadding:
                           L 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--- 1 . 11.74                          Official Journal of the European Communities                         No L 295/ 229
                                                                                                   Rate of Duty
     Heading                                    Description                               autonomous       conventional
     number
                                                                                               •7.               */*
        1                                           2                                           3                 4
      59.03  Bonded fibre fabrics, similar bonded yarn fabrics, and articles of such
             fabrics, whether or not impregnated or coated                                    18                12
      59.04  Twine, cordage, ropes and cables, plaited or not                                 16                13
      59.05  Nets and netting made of twine, cordage or rope, and made up fishing
             nets of yarn, twine, cordage or rope:
             A. Fishing nets and netting:
                  I. Of vegetable textile materials                                           14                11
                 II. Of other textile materials                                               19               13-5
             B. Other :
                  I. Of man-made fibres                                                       19               13-5
                  II. Of other textile materials                                              19                9-5
      59.06  Other articles made from yarn, twine, cordage, rope or cables, other than
             textile fabrics and articles made from such fabrics                              18                  9
      59.07  Textile fabrics coated with gum or amylaceous substances, of a kind used
             for the outer covers of books and the like; tracing cloth; prepared painting
             canvas ; buckram and similar fabrics for hat foundations and similar uses        18                11
      59.08  Textile fabrics impregnated, coated, covered or laminated with preparations
             of cellulose derivatives or of other artificial plastic materials                18                 14
      59.09  Textile fabrics coated or impregnated with oil or preparations with a basis
             of drying oil :
             A. Oilcloth and other textile fabrics coated with preparations with a basis
                 of drving oil                                                                19                7-5
             B. Oilsilk and similar oiled fabrics                                              17                 7
      59.10   Linoleum and materials prepared on a textile base in a similar manner to
             linoleum, whether or not cut to shape or of a kind used as floor coverings;
             floor coverings consisting of a coating applied on a textile base, cut to
             shape or not                                                                     20                  8
      59.11  Rubberised textile fabrics, other than rubberised knitted or crocheted
             goods :
             A. Rubberised textile fabrics not comprised in B below :
                   1 . Adhesive strips, of a width not exceeding 10 cm, the coating of
                       which consists of unvulcanized 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 295/230                               Official Journal of the European Communities                                                    1 . 11 . 74
                                                                                                                              Rate of Duty
      Heading                                               Description                                              autonomous         conventional
      number
                                                                                                                          •/.                •/.
          1                                                        2                                                       3                  4
       59.12          Textile fabrics otherwise impregnated or coated; painted canvas being
                      theatrical scenery, studio back-cloths or the like                                                  18                 7
       59.13          Elastic fabrics and trimmings (other than knitted or crocheted goods)
                      consisting of textile materials combined with rubber threads                                        18                 11
       59.14          Wicks, of woven, plaited or knitted textile materials, for lamps, stoves,
                      lighters, candles and the like; tubular knitted gas-mantle fabric and in­
                      candescent gas mantles                                                                              17                8-5
      59.15           Textile hosepiping and similar tubing, with or without lining, armour or
                      accessories of other materials                                                                      19                 11
      59.16           Transmission, conveyor or elevator belts or belting, of textile material,
                      whether or not strengthened with metal or other material                                            14                7-5
      59.17           Textile fabrics and textile articles, of a kind commonly used in machinery
                      or plant:
                      A. Textile fabrics, felt and felt-lined woven fabric, coated, covered or
                          laminated with rubber, leather or other material, of a kind commonly
                          used for the manufacture of card clothing, and similar fabrics of a kind
                          commonly used in machinery or plant                                                             13                 8
                      B. Bolting cloth, whether or not made up (a):
                            I. Of silk or of waste silk other than noil                                                   10                 4
                           II. Of other textile materials                                                                 16                6-5
                      C. Woven fabrics, felted or not, whether or not impregnated or coated,
                          of a kind commonly used in paper-making or other machinery, tubular
                          or endless with single or multiple warp and/or weft, or flat woven
                          with multiple warp and/or weft:
                            I. Of silk or of man-made fibres                                                              15                 9
                           II. Of other textile materials                                                                 15                 6
                      D. Other                                                                                            16               9-5
(a) Entry under this subheading of bolting cloth, not made up , is subject to conditions to be determined by the competent authorities.
 ---pagebreak---  1 . 11.74                             Official Journal of the European Communities                            No L 295/231
                                                            CHAPTER 60
                                           KNITTED AND CROCHETED GOODS
Notes
1 . This Chapter does not cover :
     (a) Crochet lace of heading No 58.09 ;
     (b) Knitted or crocheted goods falling within Chapter 59 ;
      (c) Corsets, corset-belts, suspender-belts, brassieres, braces, suspenders, garters or the like (heading No 61.09);
     (d) Old clothing or other articles falling within heading No 63.01 ; or
     (e) Orthopaedic appliances, surgical belts, trusses or the like (heading No 90.19).
2. Headings Nos 60.02 to 60.06 are to be taken to apply to knitted or crocheted articles and to parts thereof :
     (a) Knitted or crocheted directly to shape, whether imported as separate items or in the form of a number of
          items in the length ;
     (b) Made up, by sewing or otherwise.
3 . For the purposes of heading No 60.06, knitted or crocheted articles are not considered to be elastic articles
     only by reason of their containing rubber thread or elastic forming merely a supporting band.
4. The headings of this Chapter are to be taken to include goods of the descriptions specified therein when made
     of metal thread and of a kind used in apparel, as furnishings or the like.
5 . For the purposes of this Chapter :
     (a) "Elastic" means consisting of textile materials combined with rubber threads ; and
     (b) "Rubberized" means impregnated, coated, covered or laminated with rubber, or made with textile thread
          impregnated, coated or covered with rubber.
                                                                                                         Rate of Duty
     Heading                                         Description                                autonomous       conventional
      number
                                                                                                     •/.               ·/.
         1                                                2                                          3                  4
      60.01        Knitted or crocheted fabric, not elastic nor rubberised :
                   A. Of wool or of fine animal hair                                                16                13
                   B. Of man-made fibres                                                            20                13
                   C. Of other textile materials                                                    19                14
      60.02        Gloves, mittens and mitts, knitted or crocheted, not elastic nor rubberised      23                20
 ---pagebreak--- No L 295 /232                      Official Journal of the European Communities                                  1 . 11.74
                                                                                                    Rate of Duty
   Heading                                       Description                               autonomous        conventional
   number
                                                                                                •/.                •/.
      1                                              2                                           3                 4
   60.03      Stockings, under stockings, socks, ankle-socks, sockettes and the like,
              knitted or crocheted, not elastic nor rubberised                                 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--- 1 . 11.74                              Official Journal of the European Communities                           No L 295 /233
                                                            CHAPTER 61
                    ARTICLES OF APPAREL AND CLOTHING ACCESSORIES OF TEXTILE FABRIC,
                                   OTHER THAN KNITTED OR CROCHETED GOODS
Notes
1 . The headings of this Chapter are to be taken to apply to articles of the kinds described therein only when made
     up of any textile fabric (including felt, bonded fibre fabric, braid or trimmings of heading No 58.07, tulle or
     other net fabrics and lace) or of fabric of metal thread, but not including articles of knitted or crocheted material
     other than those falling within heading No 61.09 .
2. The headings of this Chapter do not cover :
     (a) Old clothing or other articles falling within heading No 63.01 ; or
     (b) Orthopaedic appliances, surgical belts, trusses or the like (heading No 90.19).
3 . For the purposes of headings Nos 61.01 to 61.04 :
     (a) Articles which cannot be identified as either men's or boys' garments or as women's or girls' garments
          are to be classified in heading No 61.02 or 61.04 as the case may be ;
     (b) The expression "infants' garments" is to be taken to apply to :
          (i) Garments for young children which are not identifiable as for wear exclusively by boys or by girls, and
          (ii) Babies' napkins.
4. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm are to
     be classified as handkerchiefs (heading No 61.05).
     Handkerchiefs of which any side exceeds 60 cm are to be classified in heading No 61.06.
5. The headings of this Chapter are to be taken to apply to textile fabrics (other than knitted or crocheted fabric)
     cut to shape for making articles of this Chapter.
     Heading No 61.09, however, also includes fabrics knitted or crocheted to shape for making articles classified
     in that heading, whether imported as separate items or in the form of a number of items in the length.
                                                                                                        Rate of Duty
      Heading                                         Description                                autonomous     conventional
      number
                                                                                                      %              •/.
         1                                                 2                                          3               4
      61.01         Men's and boys' outer garments                                                   20              17
      61.02         Women's, girls' and infants' outer garments :
                    A. Babies' garments                                                              22             10-5
                    B. Other                                                                         20              17
      61.03         Men's and boys' under garments, including collars, shirt fronts and cuffs        20              17
      61.04         Women's, girls' and infants' under garments                                      22              13
 ---pagebreak--- No L 295/234                    Official Journal of the European Communities                                       1 . 11 . 74
                                                                                                      Rate of Duty
   Heading                                      Description.                                 autonomous       conventional
   number
                                                                                                  ·/·               •/.
      1                                             2                                              3                 4
    61,05    Handkerchiefs :
             A. Of cotton fabric, of a value of more than 15 UA per kg net weight                20                 11
             B. Other                                                                            20                 14
    61.06    Shawls, scarves, mufflers, mantillas, veils and the like                            21                 16
    61.07    Ties, bow ties and cravats                                                          21               10-5
    61.08    Collars, tuckers, fallals, bodice-fronts, jabots, cuffs, flounces, yokes and
             similar accessories and trimmings for women's and girls' garments                   21               10-5
    61.09    Corsets, corset-belts, suspender-belts, brassières, braces, suspenders, garters
             and the like (including such articles of knitted or crocheted fabric), whether
             or not elastic                                                                      21                8-5
    61.10    Gloves, mittens, mitts, stockings, socks and sockettes, not being knitted or
             crocheted goods                                                                     21               14-5
    61.11    Made up accessories for articles of apparel (for example, dress shields,
             shoulder and other pads, belts, muffs, sleeve protectors, pockets)                  21               10-5
 ---pagebreak---  1 . 11 . 74                            Official Journal of the European Communities                          No L 295/235
                                                            CHAPTER 62
                                           OTHER MADE UP TEXTILE ARTICLES
Notes
1. The headings of this Chapter are to be taken to apply to the articles of the kinds described therein only when
     made up of any textile fabric (other than felt and bonded fibre or similar bonded yarn fabrics) or of the braids
      or trimmings of heading No 58.07, not being knitted or crocheted goods.
2 . The headings of this Chapter do not cover :
      (a) Goods falling within Chapter 58 , 59 or 61 ; or
      (b) Old clothing or other articles falling within heading No 63.01.
                                                                                                        Rate of Duty
      Heading                                        Description                              autonomous        conventional
       number
                                                                                                   •/«                •/.
           1                                              2                                         3 ,                4
       62.01       Travelling rugs and blankets:
                   A. Electrically heated                                                          19                12
                   B. Other:
                        I. Of cotton                                                               19                14
                       II. Of other textile materials                                              19                14
       62.02       Bed linen, table linen, toilet linen and kitchen linen; curtains and other
                  furnishing articles:
                  A. Net curtains                                                                 22                 17
                  B. Other                                                                        22                 19
       62.03      Sacks and bags, of a kind used for the packing of goods:
                  A. Of jute or of other textile bast fibres of heading No 57.03 :
                       I. Used                                                                    11                  8
                      II. Other:
                           a) Of fabric weighing less than 310 g/m8                               23                 20
                           b) Of fabric weighing not less than 310 g/m2 but not more than
         s
                               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 otliei textile materials                                                  19                16
 ---pagebreak--- No L 295/236                      Official Journal of the European Communities                                    1 . 11 . 74
                                                                                                     Rate of Duty
   Heading                                      Description                                 autonomous       conventional
   number
                                                                                                 •/.               •/.
      1                                             2                                             3                 4
    62.05    Other made up textile articles (including dress patterns):
             A. Strips for the internal reinforcement of belts, of a width of not less than
                12 mm but not more than 102 mm, composed of two strips of fabric
                of cotton or of regenerated textile fibres, which have been stuck
                together, the edges of the narrower strip, which has been stiffened by
                impregnation with synthetic resin, being covered by the folding over
                of the edges of the wider strip                                                 21                  8
             B. Floor cloths, dish cloths, dusters and the like                                 21                 15
             C. Other                                                                           21               10-5
 ---pagebreak--- 1 . 11.74                         Official Journal of the European Communities                           No L 295/237
                                                      CHAPTER 63
                         OLD CLOTHING AND OTHER TEXTILE ARTICLES : RAGS
                                                                                                    Rate of Duty
     Heading                                    Description                                autonomous       conventional
     number
                                                                                                •/.              •/.
        1                                            2                                           3                4
     63.01   Clothing, clothing accessories, travelling rugs and blankets, household linen
             and furnishing articles (other than articles falling within heading No 58.01,
             58.02 or 58.03), of textile materials, footwear and headgear of any material,
             showing signs of appreciable wear and imported in bulk or in bales, sacks
             or similar bulk packings:
             A. Used clothing                                                                  18                8
             B. Other                                                                          18                7
     63.02   Used or new rags, scrap twine, cordage, rope and cables and worn out
             articles of twine, cordage, rope or cables                                       Free             Free
 ---pagebreak--- No L 295/238                            Official Journal of the European Communities                                  1 . 11.74
                                                          SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUNSHADES, WHIPS, RIDING-CROPS AND PARTS THEREOF ;
           PREPARED FEATHERS AND ARTICLES MADE THEREWITH ; ARTIFICIAL FLOWERS ;
                                           ARTICLES OF HUMAN HAIR ; FANS
                                                            CHAPTER 64
                         FOOTWEAR, GAITERS AND THE LIKE ; PARTS OF SUCH ARTICLES
Notes
1 . This Chapter does not cover :
     (a) Footwear, without applied soles, knitted or crocheted (heading No 60.03) or of other textile fabric (except
         felt or bonded fibre or similar bonded yarn fabrics) (heading No 62.05) ;
     (b) Old footwear falling within heading No 63.01 ;
     (c) Articles of asbestos (heading No 68.13) ;
     (d) Orthopaedic footwear or other orthopaedic appliances , or parts thereof (heading No 90.19) ; or
     (e) Toys and skating boots with skates attached (Chapter 97).
2. For the purposes of headings Nos 64.05 and 64.06, the expression "parts" is to be taken not to include pegs,
     boot protectors, eyelets, boot hooks, buckles, ornaments, braid , laces, pompons or other trimmings (which
     are to be classified in their appropriate headings) or buttons or other goods falling within heading No 93.01
3. For the purposes of heading No 64.01 , the expression "rubber or artificial plastic material" is to be taken to.
     include any textile fabric coated or covered externally with one or both of those materials .
                                                                                                          Rate of Duty
      Heading                                          Description                               autonomous       conventional
      number
                                                                                                      •/.               •/.
         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--- 1 . 11.74                       Official Journal of the European Communities                           No L 295 /239
                                                                                                  Rate of Duty
     Heading                                  Description                                autonomous       conventional
     number
                                                                                              •/.               •/»
        1                                         2                                            3                 4
     64.04   Footwear with outer soles of other materials                                    18                 7
     64.05   Parts of footwear, 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                                                                        16                6-5
     64.06   Gaiters, spats, leggings, puttees, cricket pads, shin-guards and similar
             articles, and parts thereof                                                     19                9-5
 ---pagebreak--- No L 295 /240                            Official Journal of the European Communities                             1 . 11.74
                                                            CHAPTER 65
                                             HEADGEAR AND PARTS THEREOF
Notes
1 . This Chapter does not cover :
    (a) Old headgear falling within heading No 63.01 ;
    (b) Hair nets of human hair (heading No 67.04) ;
    (c) Asbestos headgear (heading No 68.13) ; or
    (d) Dolls' hats or other toy hats, or carnival articles of Chapter 97.
2. Heading No 65.02 is to be taken not to apply to hat-shapes made by sewing (other than hat-shapes made by
    the sewing in spirals of plaited or other strips).
                                                                                                     Rate of Duty
     Heading                                           Description                          autonomous       conventional
     number
                                                                                                 »/.               •/.
        1                                                  2                                      3                  4
     65.01       Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor
                 with made brims ; plateaux and manchons (including slit manchons), of
                 felt :
                 A. Of fur felt or of felt of wool and fur                                       13               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 not 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--- 1 . 11.74                           Official Journal of the European Communities                        No L 295/241
                                                                                                   Rate of Duty
     Heading                                     Description                              autonomous       conventional
     number
                                                                                               •/.               •/.
        1                                            2                                          3                 4
     65.04   Hats and other headgear, plaited or made from plaited or other strips of
             any material, whether or not lined or trimmed:
             A. Not lined or trimmed :
                   I. Of wood shavings or strips, straw, bark, esparto, aloe, Manila hemp
                      (abaca), sisal or other unspun vegetable fibres                         11                5-5
                  II. Of other materials                                                      16                6-5
             B. Lined or trimmed                                                               18                9
      65.05  Hats and other headgear (including hair nets), knitted or crocheted, or
             made up from lace, felt or other textile fabric in the piece (but not from
             strips), whether or not lined or trimmed                                          19               9-5
      65.06  Other headgear, whether or not lined or trimmed                                   19               9-5
      65.07  Head-bands, linings, covers, hat foundations, hat frames (including spring
             frames for opera hats), peaks and chinstraps, for headgear:
             A. Head-bands                                                                     12                5
             B. Other                                                                          16                 8
 ---pagebreak--- No L 295/242                           Official Journal of the European Communities                                  1 . 11 . 74
                                                         CHAPTER 66
          UMBRELLAS, SUNSHADES , WALKING-STICKS , WHIPS, RIDING-CROPS AND PARTS THEREOF
Notes
1 . This Chapter does not cover :
    (a) Measure walking-sticks or the like (heading No 90.16) ;
    (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93 ) ; or
    (c) Goods falling within Chapter 97 (for example, toy umbrellas and toy sunshades).
2. Heading No 66.03 is to be taken not to apply to parts, trimmings or accessories of textile material, nor to covers ,
    tassels, thongs, umbrella cases or the like, of any material. Such goods imported with, but not fitted to, articles
    falling within heading No 66.01 or 66.02 are to be classified separately and are not to be treated as forming
    part* of those articles.
                                                                                                         Rate of Duty
     Heading                                        Description                                 autonomous       conventional
     number
                                                                                                     •/.               •/«
        1                                               2                                             3                 4
      66.01       Umbrellas and sunshades (including walking-stick umbrellas, umbrella
                  tents, and garden and similar umbrellas) . . . . ,                                20                 16
      66.02       Walking-sticks (including climbing-sticks and seat-sticks), canes, whips,
                  riding-crops and the like                                                         17                  7
      66.03       Parts, fittings, trimmings and accessories of articles falling within heading
                  No 66.01 or 66.02 :
                  A. Handles and knobs                                                              17                6· 5
                  B. Frames, including frames mounted on shafts (sticks)                            19                15
                  C. Other parts, fittings, trimmings and accessories                                17                13
 ---pagebreak--- 1 . 11 . 74                              Official Journal of the European Communities                         No L 295/243
                                                            CHAPTER 67
            PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN ;
                               ARTIFICIAL FLOWERS ; ARTICLES OF HUMAN HAIR ; FANS
Notes
1 . This Chapter does not cover :
     (a) Straining cloth of human hair (heading No 59.17);
     (b) Floral motifs of lace, of embroidery or other textile fabric (Section XI) ;
     (c) Footwear (Chapter 64);
     (d) Headgear (Chapter 65) ;
     (e) Feather dusters (heading No 96.04), powder-puffs (heading No 96.05 ) or hair sieves (heading No 96.06);
          or
     (f) Toys, sports requisites or carnival articles (Chapter 97).
2. Heading No 67.01 is to be taken not to apply to :
     (a) Goods (for example, bedding) in which feathers or down constitute only filling or padding ;
     (b) Articles of apparel and accessories thereto in which feathers or down constitute no more than mere trimming
          or padding ;
     (c) Artificial flowers or foliage or parts thereof or made up articles of heading No 67.02 ; or
     (d) Fans (heading No 67.05).
3. Heading No 67.02 is to be taken not to apply to :
      (a) Articles of glass (Chapter 70) ;
     (b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece
          by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than
          by binding, glueing or similar methods .
                                                                                                         Rate of Duty
      Heading                                          Description                              autonomous       conventional
       number
                                                                                                     •/.               ·/.
          1                                                2                                          3                 4
       67.01        Skins and other parts of birds with their feathers or down, feathers, parts
                    of feathers, down, and articles thereof (other than goods falling within
                    heading No 05.07 and worked quills and scapes) :
                    A. Skins and other parts of birds with their feathers or down :
                         I. Dressed goose skins, without feathers but with down, not cut ....        9                4-5
                        II. Other                                                                   15                7-5
                    B. Feathers , parts of feathers and down                                        15                7-5
 ---pagebreak--- No L 295 /244                      Official Journal of the European Communities                                    1 . 11.74
                                                                                                      Rate of Duty
   Heading                                        Description                                autonomous       conventional
    number
                                                                                                  •/.               •/.
       1                                              2                                            3                 4
    67.01     C. Made up articles                                                                22                 9
 (continued)
    67.02     Artificial flowers, foliage or fruit and parts thereof; articles made of arti­
              ficial flowers, foliage or fruit:
              A. Artificial flowers, foliage or fruit and parts thereof:
                    I. Tarts                                                                     18                13
                   II. Other                                                                     21                15
              B. Articles made of artificial flowers, foliage or fruit                           23                17
    67.03     Human hair, dressed, thinned, bleached or otherwise worked; wool or
              other animal hair prepared for use in making wigs and the like:
              A. Human hair, not further worked than dressed                                      9               4-5
              B. Other                                                                           14                 7
    67.04     Wigs, false beards, eyebrows and eyelashes, switches and the like, of human
              or animal hair or or textiles; other articles of human hair (including hair
                                                                                                 19               7-5
    67.05     Fans and hand screens, non-mechanical, of any material; frames and
              handles therefor and parts of such frames and handles, of any material . .         21               8-5
 ---pagebreak--- 1 . 11 . 74                           Official Journal of the European Communities                       No L 295 /245
                                                      SECTION XIII
                 ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA
              AND OF SIMILAR MATERIALS ; CERAMIC PRODUCTS ; GLASS AND GLASSWARE
                                                        CHAPTER 68
   ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS
Notes
1 . This Chapter does not cover :
     (a) Goods falling within Chapter 25 ;
     (b) Coated or impregnated paper falling within heading No 48.07 (for example, paper coated with mica powder
           or graphite, bituminised or asphalted paper) ;
     (c) Coated or impregnated textile fabric falling within Chapter 59 (for example, mica-coated fabric, bituminised
           or asphalted fabric) ;
     (d) Articles falling within Chapter 71 ;
     (e) Tools or parts of tools, falling within Chapter 82 ;
     (f) Lithographic stones of heading No 84.34 ;
     (g) Electrical insulators (heading No 85.25) or fittings of insulating material falling within heading No 85.26 ;
     (h) Dental burrs (heading No 90.17) ;
     (ij ) Goods falling within Chapter 91 (for example, clocks and clock cases) ;
     (k) Articles falling within heading No 95.07 ;
     (1) Articles falling within Chapter 97 (for example, toys, games and sports requisites);
     (m) Goods falling within heading No 98.01 (for example, buttons), No 98.05 (for example, slate pencils) or
           No 98.06 (for example, drawing slates) ; or
     (n) Works of art, collectors' pieces or antiques (Chapter 99).
2. In heading No 68.02 the expression "worked monumental or building stone" is to be taken to apply not only
     to the varieties of stone referred to in headings Nos 25.15 and 25.16 but also to all other natural stone (for
     example, quartzite, flint, dolomite and steatite) similarly worked ; it is, however, to be taken not to apply to
     slate.
 ---pagebreak--- No L 295/246                       Official Journal of the European Communities                                  1 . 11 . 74
                                                                                                    Rate of Duty
   Heading                                        Description                              autonomous       conventional
   number
                                                                                                •/.               •/o
      1                                               2                                          3                 4
   68.01     Road and paving setts, curbs and flagstones, of natural stone (except slate)       4                2-5
    68.02    Worked monumental or building stone, and articles thereof (including
             mosaic cubes), other than goods falling within heading No 68.01 or within
             Chapter 69:
             A. Worked monumental or building stone :
                   I. Simply cut or sawn, with a flat or even surface :
                      a) Calcareous stone or alabaster                                          10                 8
                      b) Other stone :
                          1 . Flint for lining grinders                                          6                 5
                          2. Other                                                               8                 4
                  II. Aloulded 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    Millstones, grindstones, grinding wheels and the like (including grinding,
             sharpening, polishing, trueing and cutting wheels, heads, discs and points),
             of natural stone (agglomerated or not), of agglomerated natural or artificial
             abrasives, or of pottery, with or without cores, shanks, sockets, axles and
             the like of other materials, but without frameworks ; segments and other
             finished parts of such stones and wheels, of natural stone (agglomerated or
             not), of agglomerated natural or artificial abrasives, or of pottery:
             A. Of agglomerated abrasives :
                   I. Made of natural or synthetic diamonds                                     10                 4
                  II. Other                                                                     10                 5
             B. Other                                                                            8                 3
    68.05    Hand polishing stones, whetstones, oilstones, hones and the like, of natural
             stone, of agglomerated natural or artificial abrasives, or of pottery :
             A. Of agglomerated abrasives                                                       11               4-5
             B. Other                                                                            8                 4
 ---pagebreak--- 1 . 11 . 74                          Official Journal of the European Communities                          No L 295 /247
                                                                                                      Rate of Duty
     Heading                                       Description                                 autonomous     conventional
      number
                                                                                                    %               %
         1                                             2                                            3               4
      68.06  Natural or artificial abrasive powder or grain, on a base of woven fabric,
             of paper, of paperboard or of other materials, whether or not cut to shape
             or sewn or otherwise made up                                                          11              4-5
      68.07  Slag wool, rock wool and similar mineral wools; exfoliated vermiculite,
             expanded clays, foamed slag and similar expanded mineral materials;
             mixtures and articles of heat-insulating, sound-insulating, or sound-absorb­
             ing mineral materials, other than those falling in heading No 68.12 or
             68.13 or in Chapter 69:
             A. Slag wool, rock wool and similar mineral wools                                     10               5
             B. Other                                                                               9              3-5
      68.08  Articles of asphalt or of similar material (for example, of petroleum
             bitumen or coal tar pitch)                                                             8               3
      68.09  Panels, boards, tiles, blocks and similar articles of vegetable fibre, of wood
             fibre, of straw, of wood shavings or of wood waste (including sawdust),
             agglomerated with cement, plaster or with other mineral binding sub­
             stances                                                                               14               6
      68.10  Articles of plastering material :
             A. Boards, sheets, panels, tiles and the like, not ornamented                          7              3-5
             B. Other                                                                              10               4
      68.11  Articles of cement (including slag cement), of concrete or of artificial stone
             (including granulated marble agglomerated with cement), reinforced or not             10               4
      68.12  Articles of asbestos-cement, of cellulose fibre-cement or the like :
             A. Building materials                                                                 10               4
             B. Other                                                                              13              6-5
      68.13  Fabricated      asbestos and articles thereof (for example, asbestos board,
             thread and      fabric; asbestos clothing, asbestos jointing), reinforced or not,
             other than      goods falling within heading No 68.14; mixtures with a basis
             of asbestos     and mixtures with a basis of asbestos and magnesium carbonate,
             and articles of such mixtures :
             A. Fabricated asbestos (for example, carded fibres, dyed fibres)                      10               8
             B. Articles of asbestos :
                   I. Thread                                                                       13               9
                  II. Fabric                                                                       17              U
                 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 295 /248                       Official Journal of the European Communities                                    1.11.74
                                                                                                       Rate of Duty
  Heading                                        Description                                  autonomous       conventional
   number
                                                                                                   •/.              V*
     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--- 1 . 11.74                               Official Journal of the European Communities                               No L 295 /249
                                                              CHAPTER 69
                                                      CERAMIC PRODUCTS
Notes
1 . The headings of this Chapter are to be taken to apply only to ceramic products which have been fired after
     shaping. Headings Nos 69.04 to 69.14 are to be taken to apply only to such products other than heat-insulating
     goods and refractory goods.
2. This Chapter does not cover :
     (a) Goods falling within Chapter 71 (for example, imitation jewellery);
     (b) Cermets falling within heading No 81.04 ;
     (c) Electrical insulators (heading No 85.25) or fittings of insulating material falling within heading No 85.26 ;
     (d) Artificial teeth (heading No 90.19) ;
     (e) Goods falling within Chapter 91 (for example, clocks and clock cases) ;
     (f) Articles falling within Chapter 97 (for example, toys, games and sports requisites);
     (g) Smoking pipes, buttons or other articles falling within Chapter 98 ; or
     (h) Original statuary, collectors' pieces or antiques (Chapter 99).
                                                                                                              Rate of Duty
      Heading                                          Description                                   autonomous .     conventional
      number
                                                                                                          •/.              •/«
         1                                                   2                                             3                4
                              L HEAT-INSULATING AND REFRACTORY GOODS
      69.01        Heat-insulating bricks, blocks, tiles and other heat-insulating goods of
                   siliceous fossil meals or of. similar siliceous earths (for example, kieselguhr,
                   tripolite or diatomite):
                   A. Bricks weighing more than 650 kg/m®                                                10                5
                                                                                                     with min.
                                                                                                    of 0-50 UA
                                                                                                    per 100 kg
                                                                                                       gross
                   B. Other                                                                              10                5
                                                                                                     with min.        with min.
                                                                                                    of 0-50 UA       of 0-50 UA
                                                                                                    per 100 kg        per 100 kg
                                                                                                       gross             gross
      69.02        Refractory bricks, blocks, tiles and similar refractory constructional goods,
                   other than goods falling within heading No 69.01 :
                   A. With a basis of magnesite, dolomite or chromite                                    10                4
                                                                                                     with min.        with min.
                                                                                                    of 1-10 UA       of 1-10 UA
                                                                                                    per 100 kg        per 100 kg
                                                                                                       gross             gross
 ---pagebreak--- No L 295 / 250                    Official Journal of the European Communities                                       1 . 11 . 74
                                                                                                        Rate of Duty
   Heading                                        Description                                  autonomous       conventional
    number
                                                                                                    •/.               •/»
      1                                               2                                              3                 4
    69.02      B. Other                                                                             10                4
 (continued)                                                                                   with min .        with min .
                                                                                              of 0-70 UA        of 0-60 UA
                                                                                              per 100 kg        per 100 kg
                                                                                                  gross            gross
    69.03      Other refractory goods (for example, retorts, crucibles, muffles, nozzles,
               plugs, supports, cupels, tubes, pipes, sheaths and rods), other than goods
               falling within heading No 69.01 :
               A. With a basis of graphite or other forms of carbon                                18                 9
               B. With a basis of magnesite, dolomite or chromite                                   12                12
               C. Other                                                                            14                8-5
                                    II . OTHER CERAMIC PRODUCTS
    69.04      Building bricks (including flooring blocks, support or filler tiles and the
               like):
               A. Common pottery                                                                     8                 4
               B. Other                                                                             10                 5
    69.05      Roofing tiles, chimney-pots, cowls, chimney-liners, cornices and other con­
               structional goods, including architectural ornaments:
               A. 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 UA
                                                                                                                per m 2, the
                                                                                                                duty not to
                                                                                                               exceed 16%
               B. Other :
                    I. Common pottery                                                              18                 8
 ---pagebreak--- 1 . 11.74                          Official Journal of the European Communities                              No L 295/251
                                                                                                        Rate of Duty
     Heading                                     Description                                   autonomous        conventional
     number
                                                                                                    •/.               •/.
        1                                             2                                              3                 4
     69.07    B.   II . Other                                                                       18                8
  (continued)                                                                                                  with a min.
                                                                                                                of 0-30 UA
                                                                                                                per m2, the
                                                                                                               duty not to
                                                                                                               exceed 16%
     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 UA
                                                                                                                per m2, the
                                                                                                               duty not to
                                                                                                               exceed 18%
              B. Other:
                    I. Common pottery                                                              18                 9
                   II . Other                                                                       18                9
                                                                                                               with a min.
                                                                                                                of 0-30 UA
                                                                                                                per m2, the
                                                                                                               duty not to
                                                                                                               exceed 18%
     69.09    Laboratory, chemical or industrial wares; troughs, tubs and similar recep­
              tacles of a kind used in agriculture; pots, jars and similar articles of a kind
              commonly used for the conveyance or packing of goods:
              A. Porcclain or china                                                                21                12
              B. Other                                                                             16                7-5
     69.10    Sinks, wash basins, bidets, water closet pans, urinals, baths and like sani­
              tary fixtures                                                                        20                 10
                                                                                              with a min.      with a min.
                                                                                                of 8 UA           of 6 UA
                                                                                              per 100 kg        per 100 kg
                                                                                                  gross             gross
 ---pagebreak--- No L 295 /252                     Official Journal of the European Communities                                     1 . 11.74
                                                                                                      Rate of Duty
   Heading                                       Description                                 autonomous       conventional
   number
                                                                                                  •/.               •/.
      1                                              2                                             3                 4
    69.11     Tableware and other articles of a kind commonly used for domestic or
              toilet purposes, of porcelain or china (including biscuit porcelain and
              parian):
              A. White or single-coloured                                                         27               13-5
                                                                                            with a min.      with a min.
                                                                                            of 13-60 UA      of 12-20 UA
                                                                                             per 100 kg       per 100 kg
                                                                                                gross             gross
              B. Other                                                                            27               13-5
                                                                                             with a min.      with a min.
                                                                                              of 28 UA         of 25 UA
                                                                                             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:
                    L White or single-coloured                                                    21               10-5
                                                                                            with a min.       with a min.
                                                                                            of 13-60 UA      of 13-60 UA
                                                                                             per 100 kg       per 100 kg
                                                                                                gross             gross
                   II . Other                                                                     21               10-5
                                                                                            with a min.       with a min.
                                                                                              of 18 UA         of 18 UA
                                                                                             per 100 kg       per 100 kg
                                                                                                  net               net
               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 UA          of 70 UA
                                                                                             per 100 kg        per 100 kg
                                                                                                 gross            gross
               C. Other                                                                            20                10
                                                                                             with a min.       with a min.
                                                                                              of 35 UA          of 35 UA
                                                                                             per 100 kg        per 100 kg
                                                                                                 gross            gross
     69.14     Other articles :
               A. Porcelain or china                                                               22                 15
               B. Other                                                                            18                7-5
 ---pagebreak--- 1 . 11 . 74                             Official Journal of the European Communities                        No L 295/253
                                                            CHAPTER 70
                                                    GLASS AND GLASSWARE
Notes
1 . This Chapter does not cover :
     (a) Ceramic enamels (heading No 32.08) ;
     (b) Goods falling within Chapter 71 (for example, imitation jewellery) ;
     (c) Electrical insulators (heading No 85.25) or fittings of insulating material falling within heading No 85.26 ;
     (d) Hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers, optically worked optical
          elements or other articles falling within Chapter 90 ;
     (e) Toys, games, sports requisites, Christmas tree ornaments or other articles falling within Chapter 97 (exclud­
          ing glass eyes without mechanisms for dolls or for other articles of Chapter 97) ; or
     (f) Buttons, fitted vacuum flasks, scent or similar sprays or other articles falling within Chapter 98 .
2. The reference in heading No 70.07 to "cast, rolled, drawn or blown glass (including flashed or wired glass)
     cut to shape other than rectangular shape, or bent or otherwise worked (for example, edge worked or engraved),
     whether or not surface ground or polished" is to be taken to apply to articles made from such glass, provided
     they are not framed or fitted with other materials.
3 . For the purposes of heading No 70.20, the expression "wool" means :
     (a) Mineral wools with a silica (Si02) content not less than 60% by weight ;
     (b) Mineral wools with a silica (Si0 2) content less than 60% but with an alkaline oxide (K20 and/or NaaO)
          content of more than 5% by weight or a boric oxide (B203) content of more than 2% by weight.
     Mineral wools which do not comply with the above specifications fall in heading No 68.07.
4. For the purposes of the Tariff, the expression "glass" is to be taken to extend to fused quartz and fused silica.
                                                                                                       Rate of Duty
      Heading                                         Description                             autonomous       conventional
      number
                                                                                                   '/.               •/.
         1                                                2                                         3                 4
      70.01        Waste glass (cullet); glass in the mass (excluding optical glass):
                   A. Waste glass (cullet)                                                       Free              Free
                   B. Glass in the mass (excluding optical glass)                                   9               3-5
      70.02        Glass of the variety known as "enamel" glass, in the mass, rods and tubes      10                 4
      70.03        Glass in balls, rods and tubes, unworked (not being optical glass)              10                7
 ---pagebreak--- No L 295 /254                     Official Journal of the European Communities                                   1 . 11.74
                                                                                                    Rate oï Duty
   Heading                                       Description                               autonomous       conventional
   number
                                                                                                •/.               •/.
      1                                              2                                           3                  4
   70.04      Unworked cast or rolled glass (including flashed or wired glass), whether
              figured or not, in rectangles:
              A. Wired                                                                          10                 5
                                                                                           with a min.      with a min.
                                                                                            of 1 UA         of 0-50 UA
                                                                                           per 100 kg       per 100 kg
                                                                                              gross            gross
              B. Other                                                                          10                 5
                                                                                           with a min.      with a min.
                                                                                           of 1-60 UA       of 0-80 UA
                                                                                           per 100 kg       per 100 kg
                                                                                              gross            gross
    70.05     Unworked drawn or blown glass (including flashed glass), in rectangles            10                 6
                                                                                           with a min.      with a min.
                                                                                            of 1 UA         of 0-60 UA
                                                                                           per 100 kg       per 100 kg
                                                                                              gross             gross
    70.06     Cast, rolled, drawn or 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
    70.11      Glass envelopes (including bulbs and tubes) for electric lamps, electronic
              valves or the like                                                                 18                  7
I
 ---pagebreak--- 1 . 11.74                           Official Journal of the European Communities                              No L 295/255
                                                                                                        Rate oí Duty
     Heading                                        Description                                autonomous        conventional
     number
                                                                                                    •/t               ·/.
        1                                               2                                           3                  4
     70.12    Glass inncrs for vacuum flasks or for other vacuum vessels :
             A. Unfinished                                                                         21               10-5
             B. Finished                                                                           25               12-5
     70.13    Glassware (other than articles falling in heading No 70.19) of a kind
             commonly used for table, kitchen, toilet or office purposes, for indoor
             decoration, or for similar uses                                                       24               15-5
     70.14   Illuminating glassware, signalling glassware and optical elements of glass,
             not optically worked nor of optical glass:
             A. Articles for electrical lighting fittings :
                   I. Facetted glass, plates, balls, pear-shaped drops, flower-shaped pieces,
                      pendants and similar articles for trimming chandeliers                       20                 10
                  II. Other (for example, diffusers, ceiling lights, bowls, cups, lamp­
                      shades, globes, tulip-shaped pieces)                                         20                 9
             B. Other                                                                              20                10
     70.15   Clock and watch glasses and similar glasses (including glass of a kind used
             for sunglasses but excluding glass suitable for corrective lenses), curved,
             bent, hollowed and the like; glass spheres and segments of spheres, of a
             kind used for the manufacture of clock and watch glasses and the like ....            19                7-5
     70.16   Bricks, tiles, slabs, paving blocks, squares and other articles of pressed or
             moulded glass, of a kind commonly used in building; multi-cellular glass in
             blocks, slabs, plates, panels and similar forms                                       10                 4
                                                                                              with a min.      with a min.
                                                                                               of 2 UA         of 1-60 UA
                                                                                              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 295/256                                 Official Journal of the European Communities                                                     1 . 11 . 74
                                                                                                                                 Rate of Duty
     Heading                                                 Description                                                autonomous       conventional
      number
                                                                                                                             •/o               •/.
         1                                                       2                                                            3                  4
      70.19           Glass beads, imitation pearls, imitation precious and semi-precious stones,
                     fragments and chippings, and similar fancy or decorative glass smallwares,
                     and articles of glassware made therefrom; glass cubes and small glass
                     plates, whether or not on a backing, for mosaics and similar decorative
                     purposes; artificial eyes of glass, including those for toys but excluding
                      those for wear by humans; ornaments and other fancy articles of lamp­
                     worked glass; glass grains (ballotini):
                     A. Glass beads, imitation pearls, imitation precious and semi-precious
                          stones, and similar fancy or decorative glass smallwares, not mounted,
                          set or strung, but including ungraded goods temporarily strung for
                          convenience of transport; glass grains (ballotini):
                            I. Glass beads :
                               a) Cut and mechanically polished                                                             Free            5-5 (a)
                               b ) Other                                                                                     25               11-5
                           II. Imitation pearls                                                                           1-70 UA          1-20 UA
                                                                                                                        per kg net        per kg net
                          III. Imitation precious and semi-precious stones :
                               a) Cut and mechanically polished                                                             Free             5 ( a)
                               b) Other                                                                                      16                6-5
                          IV. Other:
                               a) Glass grains (ballotini)                                                                   17                8-5
                               b) Other                                                                                      19              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 metric tons, to be granted by the competent authorities
 ---pagebreak--- 1 . 11 . 74                          Official Journal of the European Communities                    No L 295/257
                                                       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, mono­
          grams, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles ;
     (b) Heading No 71.15 does not cover articles containing precious metal or rolled precious metal (other than as
          minor constituents).
3 . This Chapter does not cover :
     (a) Amalgams of precious metal, and colloidal precious metal (heading No 28.49) ;
     (b) Sterile surgical suture materials, dental fillings and other goods falling in Chapter 30 ;
     (c) Goods falling in Chapter 32 (for example, lustres) ;
     (d) Handbags and other articles falling within heading No 42.02 or 42.03 ;
     (e) Goods of heading No 43.03 or 43.04 ;
     (f) Goods falling within Section XI (textiles and textile articles) ;
     (g) Footwear (Chapter 64) and headgear (Chapter 65) ;
     (h) Umbrellas, walking-sticks and other articles falling within Chapter 66 ;
    (ij) Fans and hand screens of heading No 67.05 ;
     (k) Coin (Chapter 72 or 99) ;
     (1) Abrasive goods falling within headings Nos 68.04, 68.05, 68.06 or Chapter 82, containing dust or powder
         of precious or semi -precious stones (natural or synthetic); goods of Chapter 82 with a working part of
 ---pagebreak--- No L 295 /258                        Official Journal of the European Communities                               1 . 11 . 74
          precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal ; machinery,
          mechanical appliances and electrical goods, and parts thereof, falling within Section XVI, not being such
          articles wholly of precious or semi-precious stones (natural, synthetic or reconstructed);
    (m) Goods falling within Chapter 90, 91 or 92 (scientific instruments, clocks and watches, or musical instruments) ;
     (n) Arms or parts thereof (Chapter 93) ;
     (o) Articles covered by Note 2 to Chapter 97 ;
     (p) Articles falling within headings of Chapter 98 other than headings Nos 98.01 and 98.12 ; or
     (q) Original sculptures and statuary (heading No 99.03), collectors' pieces (heading No 99.05) and antiques
          of an age exceeding one hundred years (heading No 99.06), other than pearls or precious or semi-precious
          stones .
4. (a) The expression "pearls" is to be taken to include cultured pearls ;
     ( b) The expression "precious metal" means silver, gold, platinum and other metals of the platinum group ;
     (c) The expression "other metals of the platinum group" means iridium, osmium, palladium, rhodium, and
          ruthenium .
5. For the purposes of this Chapter, any alloy (including a sintered mixture) containing precious metal is to be
    treated as an alloy of precious me£al if, and only if, any one precious metal constitutes as much as 2% , by
    weight, of the alloy. Alloys of precious metal are to be classified according to the following rules :
     (a) An alloy containing 2% or more, by weight, of platinum is to be treated only as an alloy of platinum ;
     (b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2% , by weight, of platinum,
          is to be treated only as an alloy of gold ;
     (c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.
    For the purposes of this Note, metals of the platinum group are to be regarded as one metal and are to be
    treated as though they were platinum.
6. Except where the context otherwise requires, any reference in these Notes or elsewhere in the Tariff to precious
    metal or to any particular precious metal is to be taken to include a reference to alloys treated as alloys of
    precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to rolled precious
     metal or to base metal or non-metals coated or plated with precious metal .
7. The expression "rolled precious metal" means material made with a base of metal upon one or more surfaces
    of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of
    precious metal. The expression is also to be taken to cover base metal inlaid with precious metal.
8 . For the purposes of heading No 71.12, the expression " articles of jewellery" means :
     (a) Any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, brooches,
          ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and
          insignia) ; and
     (b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such
          as cigarette cases, powder boxes, chain purses, cachou boxes).
 9. For the purposes of heading No 71.13 , the expression "articles of goldsmiths' or silversmiths' wares" includes
       such articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household , office
       or religious use.
 ---pagebreak---  1 . 11 . 74                               Official Journal of the European Communities                        No L 295/259
10. For the purposes of heading No 71.16, the expression "imitation jewellery" means articles of jewellery within
        the meaning of paragraph (a) of Note 8 above (but not including buttons, studs, cuff-links or other articles
        of heading No 98.01 or dress combs, hair-slides or the like of heading No 98.12), not incorporating pearls,
        precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor
        constituents) precious metal or rolled precious metal, and composed :
        (a) Wholly or partly of base metal, whether or not plated with precious metal ; or
        (b) Of at least two materials (for example, wood and glass, bone and amber, mother of pearl and artificial
            plastic material), no account being taken of materials (for example, necklace strings) used only for assembly.
11 . Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles
       if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to
       be classified under their appropriate headings.
Additional Note
For the purposes 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                                             Description                            autonomous       conventional
       number
                                                                                                      •/o               •/.
          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
                                                                                                    Free             Free
                    ungraded pearls temporarily strung for convenience of transport)
      71.02         Precious and semi-precious stones, unworked, cut or otherwise worked, but
                    not mounted, set or strung (except ungraded stones temporarily strung for
                    convenience of transport):
                    A. Unworked or simply sawn, cleaved or bruted                                   Free             Free
                    B. Other :
                          I. For industrial uses :
                              a) Articles of piezo-electric quartz                                   5                3-5
                              b ) Other                                                              8                 4
                        II . For other uses                                                         Free             Free
      71.03         Synthetic or reconstructed precious or semi-precious stones, unworked, cut
                    or otherwise worked, but not mounted, set or strung (except ungraded
                    stones temporarily strung for convenience of transport) :
                    A. Unworked or simply sawn, cleaved or bruted                                    2                 1
                    B. Other :
                         I. For industrial uses                                                      8                 4
                        II . For other uses                                                          4                 2
      71.04         Dust and powder of natural or synthetic precious or semi-precious stones       Free               1-5
 ---pagebreak--- No L 295/260                       Official Journal of the European Communities                                 1 . 11.74
                                                                                                   Rate oí Duty
   Heading                                       Description                              autonomous       conventional
   number
                                                                                               •/.               •h
      1                                              2                                          3                 4
                     Π. PRECIOUS METALS AND ROLLED PRECIOUS METALS,
                      UNWROUGHT, UNWORKED OR SEMI-MANUFACTURED
   71.05     Silver, including silver gilt and platinum-plated silver, unwrought or semi­
             manufactured:
             A. Unwrought                                                                    Free             Free
             B. Bars, rods, wire and sections; plates, sheets and strips                       4                 2
             C. Tubes, pipes and hollow bars                                                   7                3-5
             D. Foil of a thickness, excluding any backing, not exceeding 0·15 mm             13                6-5
             E. Powder, purls, spangles, cuttings and other forms                             13                  5
   71.06     Rolled silver, unworked or semi-manufactured:
             A. Unworked                                                                      10                 5
             B. Semi-manufactured                                                             13                6-5
   71.07     Gold, including platinum-plated gold, unwrought or semi-manufactured:
             A. Unwrought                                                                    Free             Free
             B. Bars, rods, wire and sections; plates, sheets and strips                       2                0-5
             C. Tubes, pipes and hollow bars                                                   4                  2
             D. Foil of a thickness, excluding any backing, not exceeding 0-15 mm             12                  8
             E. Powder, purls, spangles, cuttings and other forms                             11                5-5
   71.08     Rolled gold on base metal or silver, unworked or semi-manufactured                9                3-5
   71.09     Platinum and other metals of the platinum group, unwrought or semi­
             manufactured:
             A. Platinum and platinum alloys:
                   I. Unwrought, including platinum black                                    Free             Free
                  II. Bars, rods, wire and sections; plates, sheets and strips                 2                  1
                 ΠΙ. Tubes, pipes and hollow bars                                              3                1-5
                 IV. Foil of a thickness, excluding any backing, not excefeding 0-15 mm        8                 4
                  V. Powder, purls, spangles, cuttings and other forms                         9                4-5
             B. Other metals of the platinimi group and alloys thereof:
                   I. Unwrought                                                              Free             Free
                  II. Semi-manufactured                                                        4                 2
   71.10     Rolled platinum or other platinum group metals, on base metal or precious
             metal, unworked or semi-manufactured                                              7               3-5
   71.11     Goldsmiths', silversmiths' and jewellers' sweepings, residues, lemels, and
             other waste and scrap, of precious metal                                        Free             Free
 ---pagebreak--- 1 . 11.74                        Official Journal of the European Communities                            No L 295/261
                                     *
                                                                                                    Rate of Duty
     Heading                                    Description                                                 conventional
     number                                                                                autonomous
                                                                                                                  •/.
        1                                          2                                            3                  4
               III. JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES
                                       AND OTHER ARTICLES
      71.12  Articles of jewellery and parts thereof, of precious metal or rolled precious
             metal:
             A. Of precious metal                                                               9                4-5
             B. Of rolled precious metal                                                        12                 9
      71.13  Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious
             metal or rolled precious metal, other than goods falling within heading
             No 71.12 :
             A. Of precious metal                                                                9               7-5
             B. Of rolled precious metal                                                        12                 5
      71.14  Other articles of precious metal or rolled precious metal:
             A. Of precious metal                                                                9               7-5
             B. Of rolled precious metal                                                        12                 6
      71.15  Articles consisting of, or incorporating, pearls, precious or semi-precious
             stones (natural, synthetic or reconstructed):
             A. Articles consisting of, or incorporating, pearls: *
                   I. Necklaces, bracelets and other articles, of pearls, simply strung
                      without fasteners or other accessories                                   Free              Free
                  II. Other                                                                     14                 7
             B. Articles consisting of, or incorporating, precious or semi-precious stones
                 (natural, synthetic or reconstructed):
                   I. Made wholly of natural precious or semi-precious stones :
                      a) Necklaces, bracelets and other articles of natural precious or
                         semi-precious stones, simply strung without fasteners or other
                         accessories                                                           Free              Free
                      b) Other                                                                   9                7-5
                  II. Other                                                                      14                 7
       71.16  Imitation jewellery:
              A. Of base metal                                                                  22                 18
              B. Other                                                                           22              11-5
 ---pagebreak--- No L 295/262                     Official Journal of the European Communities                       1 - 11* 74
                                                    CHAPTER 72
                                                         COIN
Note
This Chapter does not cover collectors' pieces (heading No 99.05).
                                                                                       Rate of Duty
   Heading                                    Description                     autonomous       conventional
    number
                                                                                   •/.              ·/.
      1                                           2                                 3                4
    72.01                                                                        Free              Free
 ---pagebreak--- 1 . 11.74                            Official Journal of the European Communities                         No L 295 /263
                                                      SECTION XV
                                 BASE METALS AND ARTICLES OF BASE METAL
Notes
1 . This Section does not cover :
     (a) Prepared paints, inks or other products with a basis of metallic flakes or powder falling within heading
          No 32.08 , 32.09, 32.10 or 32.13 ;
     (b) Ferro-cerium or other pyrophoric alloys (heading No 36.07) ;
     (c) Headgear or parts thereof falling within heading No 65.06 or 65.07 ;
     (d) Umbrella frames and other goods of heading No 66.03 ;
     (e) Goods falling within Chapter 71 (for example, precious metal alloys, rolled precious metal and imitation
           jewellery) ;
     (f) Articles falling within Section XVI (machinery, mechanical appliances and electrical goods);
     (g) Assembled railway or tramway track (heading No 86.10) or other articles falling within Section XVII
           (vehicles ships and boats, aircraft) ;
     (h) Instruments or apparatus of base metal of a kind falling within Section XVIII, including clock and watch
          springs ;
    (ij ) Lead shot prepared for ammunition (heading No 93.07) or other articles falling within Section XIX (arms
          and ammunition);
     (k) Articles falling within Chapter 94 (furniture and mattress supports) ;
     (1) Hand sieves (heading No 96.06) ;
     (m) Articles falling within Chapter 97 (for example, toys, games and sports requisites) ; or
     (n) Buttons, pens, pencil-holders, pen nibs or other articles falling within Chapter 98 .
2. Throughout the Tariff, the expression "parts of general use" means :
     (a) Goods described in headings Nos 73.20, 73.25, 73.29, 73.31 and 73.32 and similar goods of other base
          metals ;
     (b) Springs and leaves for springs, of base metal, other than clock and watch springs (heading No 91.11) ; and
     (c) Goods described in headings Nos 83.01, 83.02, 83.07, 83.09, 83.12 and 83.14.
    In Chapters 73 to 82 (but not in heading No 73.29 or 74.13) references to parts of goods do not include references
    to parts of general use as defined above.
     Subject to the preceding paragraph and to the Note to Chapter 83 , the headings in Chapters 73 to 81 are to be
     taken not to apply to any goods falling within Chapter 82 or 83.
3 . Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 73 and 74):
     (a) An alloy of base metals containing more than 10% , by weight, of nickel is to be classified as an alloy of
          nickel, except in the case of an alloy in which iron predominates by weight over each of the other metals.
     (b) Any other alloy of base metals is to be classified as an alloy of the metal which predominates by weight over
          each of the other metals .
     (c) An alloy composed of base metals of this Section and of elements not falling within this Section is to be
          treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the
          total weight of the other elements present.
    (d) In this Section the term "alloy" is to be taken to include sintered mixtures of metal powders and heterogeneous
          intimate mixtures obtained by melting (other than cermets).
 ---pagebreak--- No L 295/264                        Official Journal of the European Communities                                    1 . 11 . 74
4. Unless the context otherwise requires, any reference in the Tariff to a base metal is to be taken to include a
    reference to alloys which, by virtue of Note 3 above, are to be classified as alloys of that metal.
5. Classification of Composite Articles :
    Except where the headings otherwise require, articles of base metal (including articles of mixed materials
    treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be
    treated as articles of the base metal predominating by weight.
    For this purpose :
    (a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal,
    (b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 3 , it
        is classified, and
    (c) A cermet of heading No 81.04 is regarded as a single base metal.
6. For the purposes of this Section, the expression "waste and scrap" means waste and scrap metal fit only for the
    recovery of metal or for use in the manufacture of chemicals.
Additional Note
The classification of the goods of this Section shall not be affected by the application of a rough coating (for example,
of grease, oil, tar, red lead or graphite) clearly intended to protect them from rust or other oxidation.
                                                       CHAPTER 73
                                    IRON AND STEEL AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings hereby assigned to them :
    (a) Pig iron and cast iron (heading No 73.01 ) :
        A ferrous product containing, by weight, 1*9% or more of carbon, and which may contain one or more of
        the following elements within the weight limits specified :
        less than 15% phosphorus,
        not more than 8% silicon,
        not more than 6% manganese,
        not more than 30% chromium,
        not more than 40% tungsten,
        and an aggregate of not more than 10% of other alloy elements (for example, nickel, copper, aluminium ,
        titanium, vanadium, molybdenum).
        However, the ferrous alloys known as "non-distorting tool steels", containing, by weight, 1-9% or more
        of carbon and having the characteristics of steel, are to be classified as steels, under their appropriate headings.
        (ECSC) Molten pig iron shall be treated as solid pig iron.
    (b) I. Spiegeleisen (heading No 73.01 ) :
             A ferrous product containing, by weight, more than 6% but not more than 30% of manganese and
             otherwise conforming to the specification at (a) above.
         II. (ECSC) Haematite pig iron and cast iron (foundry or steel-making iron) (heading No 73.01 ):
             A ferrous product which may contain, by weight, not more than 0S0% of phosphorus as well as silicon
             and manganese up to the maximum proportions specified in Note 1 (a).
 ---pagebreak--- 1 . 11.74                              Official Journal of the European Communities                     No L 295/265
         III. (ECSC) Phosphoric iron (including ferro-phosphorus) (heading No 73.01 ):
              A ferrous product which may contain, by weight, more than 0-50% but less than 15% of phosphorus
              as well as silicon and manganese up to the maximum proportions specified in Note 1 (a).
         Haematite pig iron, and cast iron, and phosphoric iron may also contain, by weight, taken separately
         or together, not more than :
         0-30% nickel,
         0-20% chromium,
         0-30% copper,
         and 0-10% of each of the other alloy elements (for example, aluminium, titanium, vanadium,
         molybdenum, tungsten).
         Phosphoric iron containing, by weight, 15 % or more of phosphorus falls within heading No 28.55
         (phosphides).
     (c) Ferro-alloys (heading No 73.02) :
         Alloys of iron (other than master alloys as defined in Note 1 to Chapter 74) which are not usefully malleable
         and are commonly used as raw material in the manufacture of ferrous metals and which contain, by weight,
         separately or together :
         more than 8% of silicon, or
         more than 30% of manganese, or
         more than 30% of chromium, or
         more than 40% of tungsten, or
         a total of more than 10% of other alloy elements (aluminium, titanium, vanadium, copper, molybdenum,
         niobium or other elements, subject to a maximum content of 10% in the case of copper),
         and which contain, by weight, not less than 4% in the case of ferro-alloys containing silicon, not less than
         8% in the case of ferro-alloys containing manganese but no silicon or not less than 10% in other cases,
         of the element iron .
     (d) Alloy steel (heading No 73.15) :
         Steel containing, by weight, one or more elements in the following proportions :
         more than 2% of manganese and silicon, taken together, or
         2-00%   or more   of manganese, or
         2-00%   or more   of silicon, or
         0-50%   or more   of nickel,' or
         0-50%   or more  of chromium, or
         0-10%   or more   of molybdenum, or
         0-10%   or more  of vanadium, or
         0-30%   or more  of tungsten, or
         0-30%   or more   of cobalt, or
         0-30%   or more  of aluminium, or
         0-40%   or more  of copper, or
         0-10%   or more  of lead, or
         0-12%   or more  of phosphorus, or
         0-10%   or more  of sulphur, or
         0-20%   or more  of phosphorus and sulphur, taken together, or
         0-10%   or more  of other elements, taken separately.
 ---pagebreak--- No L 295/266                         Official Journal of the European Communities                              1 . 11.74
   (e) High carbon steel (heading No 73.15) :
         Steel containing, by weight, not less than 0-60% of carbon and having a content, by weight, less than 0 04%
         of phosphorus and sulphur taken separately and less than 0-07% of these elements taken together.
   (f) Puddled bars and pilings (heading No 73.06) :
         Products for rolling, forging or re-melting obtained either :
          (i) By shingling balls of puddled iron to remove the slag arising during puddling, or
         (ii) By roughly welding together by means of hot-rolling, packets of scrap iron or steel or puddled iron.
   (g) Ingots (heading No 73.06) :
         Products for rolling or forging obtained by casting into moulds.
         (ECSC) Molten steel shall be treated as steel of the corresponding kind in ingots.
   (h) Blooms and billets (heading No 73.07) :
         Semi-finished products of rectangular section, of a cross-sectional area exceeding 1 225 mm2 and of such
         dimensions that the thickness exceeds one quarter of the width.
  (ij ) Slabs and sheet bars (including tinplate bars) (heading No 73.07) :
         Semi-finished products of rectangular section, of a thickness not less than 6 mm, of a width not less than
         150 mm and of such dimensions that the thickness does not exceed one quarter of the width.
   (k) Coils for re-rolling (heading No 73.08) :
         Coiled semi-finished hot-rolled products, of rectangular section, not less than 1*5 mm thick, of a width
         exceeding 500 mm and of a weight of not less than 500 kg per piece.
  (1) Universal plates (heading No 73.09) :
         Products of rectangular section, hot-rolled lengthwise in a closed box or universal mill, of a thickness
         exceeding 5 mm but not exceeding 100 mm, and of a width exceeding 150 mm but not exceeding 1 200 mm.
  (m)Hoop and strip (heading No 73.12):
         Rolled products with sheared or unsheared edges, of rectangular section , of a thickness not exceeding 6 mm,
        of a width not exceeding 500 mm and of such dimensions that the thickness does not exceed one tenth
         of the width, in straight strips , coils or flattened coils.
  (n) Sheets and plates (heading No 73.13) :
        Rolled products (other than coils for re-rolling as defined in paragraph (k) above) of any thickness and, if
        in rectangles , of a width exceeding 500 mm.
        (ECSC) Such products include the special category of "electrical sheets and plates" which under a current
        of 50 cps and a magnetic flux of 1 tesla have a watt-loss per kg, calculated by the Epstein method, of :
        — 2-1 watts or less, when their thickness does not exceed 0-20 mm ;
        — 3-6 watts or less, when their thickness is not less than 0-20 mm but less than 0.60 mm ;
        — 6 watts or less, when their thickness is not less than 0-60 mm but not greater than 1-50 mm.
        Heading No 73.13 is to be taken to apply, inter alia, to sheets or plates which have been cut to non-rectangu­
        lar shape, perforated, corrugated, channelled, ribbed, polished or coated, provided that they do not thereby
        assume the character of articles or of products- falling within other headings.
        ( ECSC) For the purposes of applying subheadings, sheets and plates corrugated by any process shall be
        treated as flat sheets and plates.
 ---pagebreak---  1 . 11.74                               Official Journal of the European Communities                         No L 295 267
      (o) Wire (heading No 73.14) :
           Cold-drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension
          exceeds 13 mm. In the case of headings Nos 73.26 and 73.27, however, the term "wire" is deemed to include
           rolled products of the same dimensions.
      (p) Bars and rods (including wire rod) (heading No 73.10) :
          Products of solid section which do not conform to the entirety of any of the definitions (h), (ij ), (k), (1),
           (m), (n) and (o) above, and which have cross-sections in the shape of circles, segments of circles, ovals,
          isosceles triangles, rectangles, hexagons, octagons or quadrilaterals with only two sides parallel and the
          other sides equal.
           The expression also includes concrete reinforcing bars which apart from minor indentations, flanges, grooves
          or other deformations produced during the rolling process correspond to the above definition.
          (ECSC) " Wire rod" is a product of solid section obtained exclusively by hot rolling, and which is hot-coiled :
           The term also includes :
          1 . Products of round or square section of which the diameter or side does not exceed 13 mm ;
          2. Products of any other section, which do not conform to the definition of hoop and strip in Note 1 (m)
               above, weighing not more than 1-330 kg per linear metre.
     (q) Hollow mining drill steel (heading No 73.10) :
          Steel hollow bars of any cross-section, suitable for mining drills, of which the greatest external dimension
          exceeds 15 mm but does not exceed 50 mm, and of which the greatest internal dimension does not exceed
          one third of the gr^itest external dimension. Other steel hollow bars are to be treated as falling within heading
          No 73.18 .
     (r) Angles, shapes and sections (heading No 73.11 ):
          Products, other than those falling within heading No 73.16, which do not conform to the entirety of any
          of the definitions (h), (ij ), (k), (1), (m), (n) and (o) above, and which do not have cross-sections in the form
          of circles, segments of circles, ovals, isosceles triangles, rectangles, hexagons, octagons or quadrilaterals
          with only two sides parallel and the other two sides equal, and which are not hollow.
     (s) (ECSC) Tinplate (headings Nos 73.12 and 73.13):
          Hoop and strip and sheets and plates coated with a layer of metal containing, by weight, 97% or more of
          tin, whether or not varnished.
2. Headings Nos 73.06 to 73.14 are to be taken not to apply to goods of alloy or high carbon steel (heading
     No 73.15).
3. Iron and steel products of the kind described in any of the headings Nos 73.06 to 73.15 inclusive, clad with
     another ferrous metal, are to be classified as products of the ferrous metal predominating by weight.
4. Iron obtained by electrolytic deposition is classified according to its form and dimensions with the corresponding
     products obtained by other processes.
5. The expression "high-pressure hydro -electric conduits of steel" (heading No 73.19) means riveted, welded or
     seamless circular steel tubes or pipes and bends therefor, of an internal diameter exceeding 400 mm and of a
     wall thickness exceeding 10-5 mm.
 ---pagebreak---  No L 295/268                                Official Journal of the European Communities                                                     1 . 11.74
                                                                                                                                Rate of Duty
       Heading                                                 Description                                            autonomous        conventional
       number
                                                                                                                            •/.                •/.
          1                                                        2                                                         3                  4
        73.01         Pig iron, cast iron and spiegeleisen, in pigs, blocks, lumps and similar
                      forms :
                      A. Spiegeleisen (ECSC)                                                                                                   4
                      B. Haematite pig iron and cast iron (ECSC)                                                                               4
                      C. Phosphoric pig iron and cast iron (ECSC)                                                                              4
                      D. Other pig iron and cast iron:
                            I. Containing, by weight, not less than 0·30% but not more than 1% of
                               titanium and not less than 0-50% but not more than 1% of
                               vanadium (ECSC)                                                                                               Free
                           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 metric tons to be granted by the competent EC authorities .
(b) Exemption from the payment of duty within the limits of an annual qupta of 50 000 metric tons to be granted by the competent EC authorities.
(c) Exemption from the payment of duty in respect of ferro -chromium containing not more than 0-10% by weight of carbon and more than 30% , but not
     more than 90% , of chromium, within the limits of an annual quota of 3 000 metric tons, to be granted by the competent EC authorities.
(d ) See Annex .
 ---pagebreak---  1 . 11 . 74                                Official Journal of the European Communities                              No L 295/269
                                                                                                                 Rate of Duty
      Heading                                                Description                                autonomous       conventional
       number
                                                                                                             ·/.              •/.
          1                                                      2                                            3                A
       73.03          Waste and scrap metal of iron or steel (ECSC)                                                          Free
       73.04          Shot and angular grit, of iron or steel, whether or not graded; wire pellets
                      of iron or steel                                                                      10                4
       73.05          Iron or steel powders; sponge iron or steel:
                      A. Iron or steel powders                                                                8               4
                      B. Sponge iron or steel (ECSC)                                                                          3
       73.06          Puddled bars and pilings; ingots, blocks, lumps and similar forms, of iron
                      or steel (ECSC)                                                                                         3
       73.07          Blooms, billets, slabs and sheet bars (including tinplate bars), of iron or
                      steel; pieces roughly shaped by forging, of iron or steel:
                      A. Blooms and billets :
                           I. Rolled (ECSC)                                                                                   4
                          II. Forged                                                                        10                5
                      B. Slabs and sheet bars (including tinplate bars):
                           I. Rolled (ECSC)                                                                                   4
                          II. Forged                                                                        10                5
                      C. Pieces roughly shaped by forging                                                   10                4
       73.08          Iron or steel coils for re-rolling:
                      A. Less than 1-50 m in width, intended for re-rolling (a) (ECSC)                                         5
                      B. Other (ECSC)                                                                                          6
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 295/270                         Official Journal of the European Communities                              1 . 11.74
                                                                                                   Rate of Duty
   Heading                                        Description                             autonomous       conventional
   number
                                                                                               •/.              '/.
      1                                               2                                         3                 4
   73.09     Universal plates of iron or steel (ECSC)                                                            6
    73.10    Bars and rods (including wire rod), of iron or steel, hot-rolled, forged,
             extruded, cold-formed or cold-finished (including precision-made); hollow
             mining drill steel :
             A. Not further worked than hot-rolled or extruded :
                   I. Wire rod (ECSC)                                                                            7
                  II . Bars and rods (ECSC)                                                                      6
                 III. Hollow mining drill steel (ECSC)                                                           5
             B. Not further worked than forged                                                10                 7
             C. Not further worked than cold-formed or cold-finished                          10                 7
             D. Clad or suface-worked (for example, polished, coated):
                   I. Not further worked than clad :
                       a ) Hot-rolled or extruded (ECSC)                                                         5
                       b) Cold-formed or cold-finished                                        10                 7
                  II . Other                                                                  10                 7
    73.11    Angles, shapes and sections, of iron or steel, hot-rolled, forged, extruded,
             cold-formed or cold-finished; sheet piling of iron or steel, whether or not
             drilled, punched or made from assembled elements:
             A. Angles, shapes and sections :
                   I. Not further worked than hot-rolled or extruded (ECSC)                                      6
                  II. Not further worked than forged                                          10                 7
                 III . Not further worked than cold-formed or cold-finished                   10                 7
                 IV. Clad or surface-worked (for example, polished, coated):
                       a) Not further worked than clad:
                           1 . Hot-rolled or extruded (ECSC)                                                     5
                           2.  Cold-formed or cold-finished                                   10                 7
                       b) Other                                                               10                 7
             B. Sheet piling (ECSC)                                                                              6
 ---pagebreak--- 1 . 11.74                                     Official Journal of the European Communities                            No L 295 /271
                                                                                                                 Rate of Duty
     Heading                                                  Description                               autonomous       conventional
     number
                                                                                                             •/t              •/.
         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:
                            1. With a watt-loss, regardless of thickness, of 0-75 watt or less (ECSC)                          6
                           II . Other ( ECSC)                                                                                 7
                      B. Other sheets and plates :
                             L 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 295/272                       Official Journal of the European Communities                               1 . 11.74
                                                               1
                                                                                                  Rate of Duty
   Heading                                         Description                           autonomous       conventional
    number
                                                                                              •/.              •/.
       1                                               2                                       3                4
    73.13    B. II. b) More than 1 mm but less than 3 mm (ECSC)                                                 6
 (continued)          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)                       i                                           7
                          2. Other (ECSC)                                                                       7
                      c) Zinc-coated or lead-coated (ECSC)                                                      8
                      d) Other (for example, copper-plated, artificially oxidised,
                         lacquered, nickel-plated, varnished, clad, parkerised, printed)
                          (ECSC)                                                                                7
                  V. Otherwise shaped or worked:
                      a) Cut into shapes other than rectangular shapes, but not further
                          worked:
                          1 . Silvered, gilded, platinum-plated or enamelled                 10                7
                         2. Other (ECSC)                                                                       7
                      b) Other, excluding sheets and plates shaped by rolling                10                7
    73.14    Iron or steel wire, whether or not coated, but not insulated                    10                 8
    73.15    Alloy steel and high carbon steel in the forms mentioned in headings
             Nos 73.06 to 73.14:
             A. High carbon steel:
                  I. Ingots, blooms, billets, slabs and sheet bars:
                      a) Forged                                                               9               4-5
                      b) Other:
                         1 . Ingots (ECSC)                                                                     3
                         2. Blooms, billets, slabs and sheet bars (ECSC)                                       4
                 II. Pieces roughly shaped by forging                                        10                4
                III. Coils for re-rolling (ECSC)                                                               5
                IV. Universal plates (ECSC)                                                                    6
                 V.Bars and rods (including wire rod) and hollow mining drill steel;
                     angles, shapes and sections:
                     a) Not further worked than forged                                       10                8
 ---pagebreak--- 1 . 11 . 74                            Official Journal of the European Communities                          No L 295/273
                                                                                                        Rate of Duty
     Heading                                        Description                                autonomous       conventional
      number
                                                                                                   •/.                •/·
          1                                             2                                           3                  4
      73.15    A. V. b ) Not further worked than hot-rolled or extruded :
   (continued)              1 . Wire rod (ECSC)                                                                       7
                            2. Other (ECSC)                                                                           6
                       c) Not further worked than cold-formed or cold-finished                     10                 8
                       d) Clad or surface-worked (for example, polished, coated):
                            1 . Not further worked than clad:
                                 aa) Hot-rolled or extruded (ECSC)                                                    5
                                 bb) Cold-formed or cold-finished                                  10                 7
                            2.   Other                                                             10                  8
                  VI. Hoop and strip :
                       a) Not further worked than hot-rolled (ECSC)                                                   7
                       b) Not further worked than cold-rolled                                      10 '                8
                       c) Clad, coated or otherwise surface-treated :
                            1 . Not further worked than clad :
                                 aa) Hot-rolled (ECSC)                                                                 7
                                 bb) Cold-rolled                           >                        10                 8
                            2. Other                                                                10                 8
                       d) Otherwise shaped or worked (for example, perforated, chamfered,
                            lap-jointed)                                                            10                 8
                  VII. Sheets and plates:
                       a) Not further worked than hot-rolled (ECSC)                                                    7
                       b) Not further worked than cold-rolled, of a thickness of:
                            1 . 3 mm or more                                                        10                 7
                            2. Less than 3 mm (ECSC)                                                                   8
                       c) Polished, clad, coated or otherwise surface-treated (ECSC) ....                              7
                       d) Otherwise shaped or worked:
                            1 . Cut into shapes other than rectangular shapes, but not further
                                 worked (ECSC)                                                                         7
                            2. Other, excluding sheets and plates shaped by rolling                 10                 7
                 VIII. Wire, whether or not coated, but not insulated                               10                 8
               B. Alloy steel :
                    I. Ingots, blooms, billets, slabs and sheet bars:
                       a) Forged                                                                     8                 5
                        b ) Other:
                             1 . Ingots :
                                 aa) Waste or scrap in ingot form (ECSC)                                             Free
                                 bb) Other (ECSC)                                                                      3
                             2. Blooms, billets, slabs and sheet bars (ECSC)                                           4
                   II. Pieces roughly shaped by forging                                             10                  5
                  III. Coils for re-rolling (ECSC)                                                                      6
                  IV. Universal plates (ECSC)                                                                           6
 ---pagebreak--- No L 295/ 274                        Official Journal of the European Communities                              1 . 11.74
                                                                                                  Rate of Duty
   Heading                                         Description                           autonomous       conventional
    number
                                                                                              •/.               ·/.
       1                                               2                                       3                 4
    73.15     B.  V. Bars and rods (including wire rod) and hollow mining drill steel;
 (continued)          angles, shapes and sections :
                     a) Not further worked than forged                                        9                 7
                     b ) Not fiurther worked than hot-rolled or extruded :
                          1 . Wire rod ( ECSC )                                                                 7
                         2. Other (ECSC)                                                                        6
                     c) Not further worked than cold-formed or cold-finished                 10                 8
                     d) Clad or surface-worked (for example, polished, coated):
                         1.    Not further worked than clad :
                               aa) Hot-rolled or extruded (ECSC )                                               5
                              bb ) Cold-formed or cold-finished                              10                 8
                         2. Other                                                            10                 8
                 VI. Hoop and strip :
                     a ) Not further worked than hot-rolled (ECSC)                                              7
                     b) Not further worked than cold-rolled                                  10                 8
                     c) Clad, coated or otherwise surface-treated :
                         1 . Not further worked than clad :
                              aa) Hot-rolled (ECSC)                                                             7
                              bb) Cold-rolled                                                10                 7
                         2.   Other                                                          10                 8
                     d) Otherwise shaped or worked (for example, perforated, 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 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---  1 . 11 . 74                                 Official Journal of the European Communities                             No L 295/275
                                                                                                                 Rate of Duty
      Heading                                                Description                                autonomous       conventional
       number
                                                                                                             •/.               V#
          1                                                      2                                            3                4
       73.16         Railway and tramway track construction material of iron or steel, the
                     following: rails, check-rails, switch blades, crossings (or frogs), crossing
                     pieces, point rods, rack rails, sleepers, fish-plates, chairs, chair wedges, sole
                     plates (base plates), rail clips, bedplates, ties and other material specialised
                     for joining or fixing rails:
                     A. Rails :
                           I. Current-conducting, with parts of non-ferrous metal                           18                 9
                          II. Other:
                              a) New (ECSC)                                                                                    6
                              b) Used (ECSC)                                                                                   3
                     B. Check-rails (ECSC)                                                                                     5
                     C. Sleepers (ECSC)                                                                                        S
                     D. Fish-plates and sole plates :
                           I. Rolled (ECSC)                                                                                    5
                          II. Other                                                                         15                7 -5
                     E. Other                                                                               14                 1
       73.17         Tubes and pipes, of cast iron                                                          13                 9
       73.18         Tubes and pipes and blanks therefor, of iron (other than of cast iron) or
                     steel, excluding high-pressure hydro-electric conduits:
                     A. Straight and of uniform wall-thickness, unworked, seamless, of circular
                         cross-section, solely for the manufacture of tubes and pipes with other
                         cross-sections and wall-thicknesses ( a)                                           14                 9
                     B. Straight and of uniform wall-thickness, other than those falling in A
                         above, of a maximum length of 4-50 m, of alloy steel containing by
                         weight not less than 0·90% but not more than 1·15% of carbon, not
                         less than 0·50% but not more than 2% of chromium and not more
                         than 0-50% of molybdenum                                                           14                 9
                     C. Other                                                                               14                 10
       73.19         High-pressure hydro-electric conduits of steel, whether or not reinforced              13                 10
       73.20        Tube and pipe fittings (for example, joints, elbows, unions and flanges),
                    of iron or steel                                                                        14                 10
(a) Entry under this subheading is subiect to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 295 /276                     Official Journal of the European Communities                                       1 . 11 . 74
                                                                                                        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 1,
              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                                                                 15                10
    73.28     Expanded metal, of iron or steel                                                      15                7-5
    73.29     Chain and parts thereof, of iron or steel                                             16                6-5
    73.30     Anchors and grapnels and parts thereof, of iron or steel                              18                 9
    73.31     Nails, tacks, staples, hook-nails, corrugated nails, spiked cramps, studs,
               spikes and drawing pins, of iron or steel, whether or not with heads of
               other materials, but not including such articles with heads of copper:
              A. Carding tacks for textile carding machines                                         13                 5
              B. Other                                                                              16                6-5
 ---pagebreak--- 1 . 11 . 74                         Official Journal of the European Communities                           No L 295/277
                                                                                                      Rate of Duty
  ' Heading                                       Description                                autonomous       conventional
     number
                                                                                                  •/.              •/.
         t                                            2                                            3                4
     73.32  Bolts and nuts (including bolt ends and screw studs), whether or not
            threaded or tapped, and screws (including screw hooks and screw rings), of
            iron or steel; rivets, cotters, cotter-pins, washers and spring washers, of iron
            or steel :
            A. Not threaded or tapped:
                   I. Screws, nuts, rivets and washers, obtained by turning bars, angles,
                      shapes, sections or wire, of solid section, of a shank thickness or
                      hole diameter not exceeding 6 mm                                           16                 7
                 11. Other                                                                       16                10
            B. Threaded or tapped: .
                  I. Screws and nuts, obtained by turning bars, angles, shapes, sections
                      or wire, of solid section, of a shank thickness or hole diameter not
                      exceeding 6 mm                                                             17                 8
                 II. Other                                                                       17                11
     73.33  Needles for hand sewing (including embroidery), hand carpet needles and
            hand knitting needles, bodkins, crochet hooks, and the like, and embroidery
            stilettos, of iron or steel:
            A. Sewing needles, darning needles and embroidery needles                            19               7-5
            B. Other                                                                             15                6
     73.34  Pins (excluding hatpins and other ornamental pins and drawing pins), hair­
            pins and curling grips, of iron or steel                                             19               7-5
     73.35  Springs and leaves for springs, of iron or steel                                     17                7
     73.36  Stoves (including stoves with subsidiary boilers for central heating), ranges,
            cookers, grates, fires and other space heaters, gas-rings, plate warmers with
            burners, wash boilers with grates or other heating elements, and similar
            equipment, of a kind used for domestic purposes, not electrically operated,
            and parts thereof, of iron or steel                                                  17                7
     73.37  Boilers (excluding boilers of heading No 84.01) and radiators, for central
            heating, not electrically heated, and parts thereof, of iron or steel; air
            heaters and hot air distributors (including those which can also distribute
            cool or conditioned air), not electrically heated, incorporating a motor­
            driven fan or blower, and parts thereof, of iron or steel                            17               8-5
 ---pagebreak--- No L 295/278                      Official Journal of the European Communities                              1 . 11.74
                                                                                               Rate of Duty
   Heading                                     Description                             autonomous      conventional
   number
                                                                                           •/.               •/.
      1                                             2                                       3                 4
   73.38     Articles of a kind commonly used for domestic purposes, sanitary ware for
             indoor use, and parts of such articles and ware, of iron or steel:
             A. Sinks and wash basins and parts thereof, of stainless steel                17               7-5
             B. Other                                                                      17               8-5
   73.39     Iron or steel wool; pot scourers and scouring and polishing pads, gloves
             and the like, of iron or steel                                                17               8-5
   73.40     Other articles of iron or steel:
             A. Of cast iron                                                               14              5-5
             B. Other                                                                      18                8
 ---pagebreak--- 1 . 11.74                             Official Journal of the European Communities                         No L 295 / 279
                                                         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 manu­
     facture of other alloys or as de-oxidants , de-sulphurising agents or for similar uses in the metallurgy of non­
     ferrous metals .
     (Copper phosphide (phosphor copper) containing more than 8% by weight of phosphorus falls within heading
     No 28.55 and not within this Chapter).
2. In this Chapter the following expressions have the meanings hereby assigned to them :
      (a) "Wire (heading No 74.03) :
          Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional
          dimension exceeds 6 mm .
      (b) Wrought bars, rods, angles, shapes and sections (heading No 74.03) :
          Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension
          exceeds 6 mm and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or
          sintered products, of the same forms and dimensions, which have been subsequently worked after pro­
          duction (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed
          the character of articles or of products falling within other headings.
          Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into ma­
          chines for converting them into, for example, wire rod or tubes, are however to be taken to be unwrought
          copper of heading No 74.01 .
      (c) Wrought plates, sheets and strip (heading No 74.04) :
          Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds
          6 mm, and of which the thickness exceeds 0*15 mm but does not exceed one tenth of the width.
          Heading No 74.04 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perfor­
          ated, 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 simi­
      larly treated.
                                                                                                       Rate of Duty
       Heading                                       Description                               autonomous      conventional
       number
                                                                                                    'h              •/.
          1                                               2                                          3               4
       74.01        Copper matte ; unwrought copper (refined or not); copper waste and scrap      Free            Free
        74.02       Master alloys                                                                 Free             Free
 ---pagebreak--- No L 295 /280                      Official Journal of the European Communities                                     1.11.74
                                                                                                       Rate of Duty
   Heading                                        Description                                 autonomous        conventional
   number
                                                                                                   •/.               •/.
      1                                               2                                            3                 4
   74.03   .  Wrought bars, rods, angles, shapes and sections, of copper; copper wire . .         10                 8
   74.04      Wrought plates, sheets and strip, of copper                                         10                 8
   74.05      Copper foil (whether or not embossed, cut to shape, perforated, coated,
              printed, or backed with paper or other reinforcing material), of a thickness
              (excluding any backing) not exceeding 0·15 mm                                       12                  8
   74.06      Copper powders and flakes:
              A. Lamellar powders and flakes                                                      14                 10
              B. Other                                                                              3               1-5
    74.07     Tubes and pipes and blanks therefor, of copper; hollow bars of copper . .           13                  8
    74.08     Tube and pipe fittings (for example, joints, elbows, sockets and flanges),
              of copper                                                                           15                7-5
    74.09     Reservoirs, tanks, vats and similar containers, for any material (other than
              compressed or liquefied gas), of copper, of a capacity exceeding 300 1,
              whether or not lined or heat-insulated, but not fitted with mechanical or
              thermal equipment                                                                   14                 7
    74.10     Stranded wire, cables, cordage, ropes, plaited bands and the like, of copper
              wire, but excluding insulated electric wires and cables                             13                  8
    74.11     Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials
              (including endless bands), of copper wire                                           12                 8
    74.12     Expanded metal, of copper                                                           14                 7
    74.13     Chain and parts thereof, of copper                                                  17                 7
    74.14     Nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and drawing
              pins, of copper, or of iron or steel with heads of copper                           13                6-5
    74.15     Bolts and nuts (including bolt ends and screw studs), whether or not
              threaded or tapped, and screws (including screw hooks and screw rings),
              of copper; rivets, cotters, cotter-pins, washers and spring washers, of
              copper :
              A. Screws, nuts, rivets and washers, obtained by turning bars, angles,
                  shapes, sections or wire, of solid section, of a shank thickness or hole
                  diameter not exceeding 6 mm                                                     14                4-5
              B. Other                                                                            14                 7
                                                                                                                             I
 ---pagebreak--- 1 . 11 . 74                       Official Journal of the European Communities                     No L 295/281
                                                                                              Rate of Duty
     Heading                                    Description                          autonomous       conventional
      number
                                                                                          •/.               •/.
          1                                         2                                      3                 4
      74.16  Springs, of copper                                                          17                8-5
      74.17  Cooking and heating apparatus of a kind used for domestic purposes, not
             electrically operated, and parts thereof, of copper:
             A. Liquid fuel pressure stoves and parts thereof                            15                6-5
             B. Other                                                                    15                7-5
      74.18  Other articles of a kind commonly used for domestic purposes, sanitary
             ware for indoor use, and parts of such articles and ware, of copper         17                 7
      74.19  Other articles of copper                                                    18                 7
 ---pagebreak--- No L 295 /282                         Official Journal of the European Communities                                   1 . 11.74
                                                         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-sectiona
         dimension exceeds 6 mm .
    (b) Wrought bars, rods, angles, shapes and sections (heading No 75.02) :
        Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional di­
         mension exceeds 6 mm and which, if they are flat, have a thickness exceeding one tenth of the width.
        Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined
         (otherwise than by simple trimming or de-scaling).
    (c) Wrought plates, sheets and strip (heading No 75.03 ) :
        Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds
        6 mm, and of which the thickness does not exceed one tenth of the width.
        Heading No 75.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated,
         corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character
        of articles or of products falling within other headings.
2. Heading No 75.04 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings
    which have been polished or coated, or which have been shaped or worked, such as bent, coiled , threaded,
    drilled, waisted, cone-shaped or finned.
                                                                                                         Rate of Duty
     Heading                                        Description                                 autonomous       conventional
     number
                                                                                                     '/.               •/.
        t                                               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--- 1 . 11.74                          Official Journal of the European Communities                             No L 295 /283
                                                                                                       Rate of Duty
     Heading                                    Description                                   autonomous       conventional
     number
                                                                                                   •/.               •/.
        1                                           2                                               3                 4
     75.04   Tubes and pipes and blanks therefor, of nickel; hollow bars, and tube and
             pipe fittings (for example, joints, elbows, sockets and flanges), of nickel:
             A. Tubes and pipes and blanks therefor; hollow bars                                  12                  8
             B. Tube and pipe fittings                                                            13                 5
     75.05   Electro-plating anodes, of nickel, wrought or unwrought, including those
             produced by electrolysis:
             A. Not prepared beyond casting                                                        5                 4
             B. Other                                                                               8                5
     75.06   Other articles of nickel:
             A. Nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and the
                like; bolts, nuts, screws and similar articles ; washers and spring washers :
                  L Screws, nuts, /ivets and washers, obtained by turning bars, angles,
                     shapes, sections or wire, of solid section, of a shank thickness or
                     hole diameter not exceeding 6 mm                                             13                4-5
                 II. Other                                                                        13                 5
             B. Other                                                                             16                6-5
 ---pagebreak--- No L 295 /284                          Official Journal of the European Communities                                   1 . 11.74
                                                         CHAPTER 76
                                         ALUMINIUM AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings . hereby assigned to them :
    (a) Wire (heading No 76.02) :
        Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional
        dimension exceeds 6 mm.
    (b) Wrought bars, rods, angles, shapes and sections (heading No 76.02) :
        Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension
        exceeds 6 mm and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or
        sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise
        than by simple trimming or de-scaling).
    (c) Wrought plates, sheets and strip (heading No 76.03) :
        Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds
        6 mm, and of which the thickness exceeds 0-20 mm but does not exceed one tenth of the width.
        Heading No 76.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated,
        corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character
        of articles or of products falling within other headings.
2. Heading No 76.06 is to be taken to apply, inter alia, to tubes, pipes and hollow bars which have been polished
    or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped
    or finned. Heading No 76.07 is to be taken to apply, inter alia, to tube and pipe fittings which have been similarly
    treated.
                                                                                                         Rate of Duty
     Heading                                        Description                                 autonomous        conventional
     number
                                                                                                     •/.                •/.
        1                                               2                                             3                  4
     76.01        Unwrought aluminium; aluminium waste and scrap:
                  A. Unwrought                                                                      10                  7
                  B. Waste and scrap :
                       I. Waste :
                          a) Turnings, shavings, chips, milling waste, sawdust and filings ;
                              waste of coloured, coated or bonded sheets and foil, of a
                             thickness (excluding any backing) of 0-20 mm or less                  Free               2 -5
                          b) Other (including factory rejects)                                       5                  4
                      II. Scrap                                                                    Free               Free
 ---pagebreak--- 1 . 11 . 74                      Official Journal of the European Communities                           No L 295/285
                                                                                                   Rate of Duty
     Heading                                   Description                                autonomous       conventional
      number
                                                                                               •/.              •/#
         1                                          2                                           3                4
      76.02  Wrought bars, rods, angles, shapes and sections, of aluminium; aluminium
                                                                                              15                12
      76.03  Wrought plates, sheets and strip, of aluminium                                   15                12
      76.04  Aluminium foil (whether or not embossed, cut to shape, perforated, coated,
             printed, or backed with paper or other reinforcing material), of a thickness
             (excluding any backing) not exceeding 0·20 mm                                    17                12
      76.05  Aluminium powders and flakes :
             A. Lamellar powders and flakes                                                   21              10-5
             B. Other                                                                         10                 8
      76.06  Tubes and pipes and blanks therefor, of aluminium; hollow bars of
             aluminium                            :                                           19                12
      76.07  Tube and pipe fittings (for example, joints, elbows, sockets and flanges),
             of aluminium                                                                     20                 8
      76.08  Structures and parts of structures (for example, hangars and other build­
             ings, bridges and bridge-sections, towers, lattice masts, roofs, roofing
             frameworks, door and window frames, balustrades, pillars and columns),
             of aluminium; plates, rods, angles, shapes, sections, tubes and the like,
             prepared for use in structures, of aluminium                                     19               7-5
      76.09  Reservoirs, tanks, vats and similar containers, for any material (other than
             compressed or liquefied gas), of aluminium, of a capacity exceeding 300 1,
             whether or not lined or heat-insulated, but not fitted with mechanical or
             thermal equipment                                                                19               7-5
      76.10  Casks, drums, cans, boxes and similar containers (including rigid and
             collapsible tubular containers), of aluminium, of a description commonly
             used for the conveyance or packing of goods :
             A. Rigid and collapsible tubular containers                                      19                12
             B. Other                                                                         19               9-5
      76.11  Containers, of aluminium, for compressed or liquefied gas                        21               8-5
     76.12   Stranded wire, cables, cordage, ropes, plaited bands and the like, of
             aluminium wire, but excluding insulated electric wires and cables                19                12
 ---pagebreak--- No L 295 /286                        Official Journal of the European Communities                                1 . 11 . 74
                                                                                                    Rate of Duty
   Heading                                        Description                              autonomous        conventional
   number
                                                                                                •/·               •/.
      1                                               2                                          3                 4
   76.13      Gauze, cloth, grill, netting, reinforcing fabric and similar materials, of
              aluminium wire                                                                   18                 9
   76.14      Expanded metal, of aluminium                                                     20                 10
   76.15      Articles of a kind commonly used for domestic purposes, sanitary ware for
              indoor use, and parts of such articles and ware, of aluminium                    20                 8
   76.16      Other articles of aluminium :
              A. Cops, pirns, bobbins and similar supports for the spinning and weaving
                  industries                                                                   12                 10
              B. Spools, reels and similar supports for photographic and cinemato­
                  graphic film or for ta^es, films and the like falling within heading
                  No 92.12                                                                     16                 8
              C. Nails, tacks, staples, hook-nails, spiked cramps, spikes and the like ;
                  bolts, nuts, screws and similar articles ; washers and spring washers :
                    I. Screws, nuts, rivets and washers, obtained by turning bars, angles,
                       shapes, sections or wire, of solid section, of a shank thickness or
                       hole diameter not exceeding 6 mm                                        16                7-5
                   II. Other                                                                   16
              D. Other                                                                         19                9-5
 ---pagebreak--- 1 . 11.74                                   Official Journal of the European Communities                                              No L 295 /287
                                                                   CHAPTER 77
                                 MAGNESIUM AND BERYLLIUM AND ARTICLES THEREOF
                                                                                                                                Rate of Duty
      Heading                                                 Description                                             autonomous        conventional
      number
                                                                                                                           •/»                •/.
          t                                                       2                                                         3                  4
      77.01         Unwrought magnesium; magnesium waste (excluding shavings of uniform
                    size) and scrap:
                    A. Unwrought                                                                                           10              8 (a )
                    B. Waste and scrap :
                          I. Waste                                                                                          5                4-5
                         II. Scrap                                                                                        Free              Free
      77.02         Wrought bars, rods, angles, shapes and sections, of magnesium; magnesium
                    wire; wrought plates, sheets and strip, of magnesium; magnesium foil;
                    raspings and shavings of uniform size, powders and flakes, of magnesium;
                    tubes and pipes and blanks therefor, of magnesium; hollow bars of
                    magnesium                                                                                              14                  8
       77.03        Other articles of magnesium                                                                            20                  8
       77.04        Beryllium, unwrought or wrought, and articles of beryllium:
                    A. Unwrought; waste and scrap                                                                           3                 2
                    B. Wrought beryllium and articles of beryllium                                                          8                  5
(a) Exemption from the payment of duty within the limits of an annual quota being that part of the conaumption which is not part of the Community pro­
    duction .
 ---pagebreak---  No L 295 /288                               Official Journal of the European Communities                                             1.11.74
                                                                     CHAPTER 78
                                                      LEAD AND ARTICLES THEREOF
Notes
 1 . In this Chapter the following expressions have the meanings hereby assigned to them :
       (a) Wire (heading No 78.02) :
           Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional
           dimension exceeds 6 mm.
       (b) Wrought bars, rods, angles, shapes and sections (heading No 78.02) :
           Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension
           exceeds 6 mm and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or
           sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise
           than by simple trimming or de-scaling).
       (c) Wrought plates, sheets and strip (heading No 78.03) :
           Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds
           6 mm, of which the thickness does not exceed one tenth of the width, and which are of a weight exceeding
           1 700 g/m2.
           Heading No 78.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated,
           corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of
           articles or of products falling within other headings.
2. Heading No 78.05 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which
       have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled,
       waisted, cone-shaped or finned.
                                                                                                                         Rate of Duty
        Heading                                               Description                                       autonomous        conventional
        number
                                                                                                                     »/.               •/.
           1                                                        2                                                3                  4
        78.01         Unwrought lead (including argentiferous lead); lead waste and scrap :
                      A. Unwrought:
                            I. For refining, containing 0·02°/α or more by weight of silver (bullion
                               lead) ( a)                                                                           4-5                2
                           II. Other                                                                              4-5%
                                                                                                              with a min.
                                                                                                               of M UA
                                                                                                               per 100 kg
                                                                                                             net weight (b)
                      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 duty applicable up to 30 June 1975 at the latest shall be 4-5% with a minimum of 1*1 UA and a maximum
    of 1-32 UA per 100 kg net weight.
 ---pagebreak--- 1 . 11.74                         Official Journal of the European Communities                       No L 295 /289
                                                                                                Rate of Duty
     Heading                                   Description                              autonomous      conventional
     number
                                                                                             %                •/.
        1                                          2                                         3                4
     78.03   Wrought plates, sheets and strip, of lead                                      10               10
     78.04   Lead foil (whether or not embossed, cut to shape, perforated, coated,
             printed, or backed with paper or other reinforcing material), of a weight
             (excluding any backing) not exceeding 1 700 g/m2; lead powders and
             flakes :
             A. Lead foil :
                   I. Backed                                                                15             , 10
                  II . Other                                                                10               —
             B. Lead powders and flakes                                                      5               2-5
     78.05   Tubes and pipes and blanks therefor, of lead; hollow bars, and tube and
             pipe fittings (for example, joints, elbows, sockets, flanges and S-bends),
             of lead                                                                        13               11
     78.06   Other articles of lead :
             A. Containers with an anti-radiation lead covering, for the transport or
                 storage of radio-active materials (EURATOM )                               12                6
             B. Other                                                                       17               8-5
 ---pagebreak--- No L 295 /290                              Official Journal of the European Communities                                             1 . 11.74
                                                                   CHAPTER 79         •
                                                   ZINC AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings hereby assigned to them :
      (a) Wire (heading No 79.02) :
          Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional
          dimension exceeds 6 mm.
      (b) Wrought bars, rods, angles, shapes and sections (heading No 79.02) :
          Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension
          exceeds 6 mm and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or
          sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise
          than by simple trimming or de-scaling).
      (c) Wrought plates, sheets and strip (heading No 79.03) :
          Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds
          6 mm, and of which the thickness does not exceed one tenth of the width.
          Heading No 79.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated,
          corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character
          of articles or of products falling within other headings.
2. Heading No 79.04 is to be taken to apply, inter alia, to tubes, pipes , hollow bars and tube and pipe fittings which
      have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled,
      waisted, cone-shaped or finned.
                                                                                                                        Rate of Duty
       Heading                                               Description                                       autonomous       conventional
       number
                                                                                                                     %               •/o
          1                                                       2                                                   3               4
       79.01          Unwrought zinc; zinc waste and scrap:
                      A. Unwrought                                                                                  4-5
                                                                                                              with a min.
                                                                                                               of 1-1 UA
                                                                                                              per 100 kg
                                                                                                             net weight (a)
                      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, oí zinc; zinc foil; zinc powders and
                      flakes :
                      A. Plates, sheets, strip and foil                                                              10              10
                      B. Powders (including dust) and flakes                                                          7               6
(a ) The duty applicable up to 30 June 1975 at the latest shall be 4-5% with a minimum of 11 UA and a maximum of 1-32 UA per 100 kg net weigh t .
 ---pagebreak--- 1 . 11.74                        Official Journal of the European Communities                            No L 295/291
                                                                                                    Rate of Duty
     Heading                                     Description                                autonomous      conventional
     number
                                                                                                 %               •/.
        1                                            2                                           3                4
      79.04  Tubes and pipes and blanks therefor, of zinc; hollow bars, and tube and
             pipe fittings (for example, joints, elbows, sockets and flanges), of zinc ....     14               10
      79.05  Gutters, roof capping, skylight frames, and other fabricated building
             components, of zinc                                                                 14               7
      79.06  Other articles of zinc                                                              16               8
 ---pagebreak--- No L 295 / 292                        Official Journal of the European Communities                                  1.11.74
                                                           CHAPTER 80
                                              TIN AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings hereby assigned to them :
    ( a) Wire (heading No 80.02) :
         Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional
         dimension exceeds 6 mm .
    (b ) Wrought bars, rods, angles , shapes and sections (heading No 80.02) :
         Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension
         exceeds 6 mm and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or
         sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise
          than by simple trimming or de-scaling).
    (c) Wrought plates, sheets and strip (heading No 80.03):
         Flat-surfaced, wrought products (coiled or not) of which the maximum cross-sectional dimension exceeds
         6 mm , of which the thickness does not exceed one tenth of the width, and which are of a weight exceeding
         1 kg/m2.
         Heading No 80.03 is to be taken to apply, inter alia, to such products , whether or not cut to shape, perforated,
         corrugated, ribbed , channelled, polished or coated, provided that they do not thereby assume the charac­
         ter of articles or of products falling within other headings.
2 . Heading No 80.05 is to be taken to apply, inter alia, to tubes , pipes, hollow bars and tube and pipe fittings which
    have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled,
    waisted, cone-shaped or finned.
                                                                                                        Rate of Duty
     Heading                                         Description                                autonomous      conventional
      number
                                                                                                     %               ·/.
         1                                               2                                           3               4
      80.01         Unwrought tin; tin waste and scrap                                             Free            Free
      80.02         Wrought bars, rods, angles, shapes and sections, oí tin; tin wire                8               4
      80.03         Wrought plates, sheets and strip, of tin                                         8               3
 ---pagebreak--- 1 . 11 . 74                      Official Journal of the European Communities                       No L 295 /293
                                                                                               Rate of Duty
     Heading                                    Description                            autonomous      conventional
      number
                                                                                            %               ·/.
         1                                          2                                        3              4
      80.04  Tin foil (whether or not embossed, cut to shape, perforated, coated,
             printed, or backed with paper or other reinforcing material), of a weight
             (excluding any backing) not exceeding 1 kg/m2; tin powders and flakes :
             A. Foil :
                  I. Backed                                                                12               6
                 II . Other                                                                 10              5
             B. Powders and flakes                                                          7              3-5
      80.05  Tubes and pipes and blanks therefor, of tin; hollow bars, and tube and
             pipe fittings (for example, joints, elbows, sockets and flanges), of tin:
             A. Tubes and pipes and blanks therefor; hollow bars                           10               5
             B. Tube and pipe fittings                                                     14               7
      80.06  Other articles of tin                                                         16               8
 ---pagebreak--- No L 295 /294                      Official Journal of the European Communities                                 1 . 11 . 74
                                                       CHAPTER 81
              OTHER BASE METALS EMPLOYED IN METALLURGY AND ARTICLES THEREOF
Note
Heading No 81.04 is to be taken to appl y only to the following base metals :
bismuth, cadmium , cobalt, chromium , gallium , germanium, hafnium, indium, manganese, niobium (columbium),
rhenium, antimony, titanium , thorium , thallium , uranium depleted in U 235, vanadium, zirconium. The heading
also covers cobalt mattes , cobalt speiss and other intermediate products of cobalt metallurgy, and cermets.
                                                                                                   Rate of Duty
    Heading                                      Description                              autonomous       conventional
     number
                                                                                               •/«               •/.
       1                                             2                                         3                  4
     81.01      Tungsten (wolfram), unwrought or wrought, and articles thereof:
                A. Unwrought; waste and scrap                                                  6                 —
                B. Hammered bars; angles, shapes and sections, wire, filaments, plates,
                   sheets, strip and foil                                                     10                  8
                C. Other                                                                      13                 10
     81.02      Molybdenum, unwrought or wrought, and articles thereof:
                A. Unwrought; waste and scrap :
                     I. Unwrought, in powder                                                    6                —
                    II . Other                                                                 6                  5
                B. Hammered bars ; angles, shapes and sections, wire, filaments, plates,
                   sheets, strip and foil                                                     10                  8
                C. Other                                                                      13                 10
     81.03      Tantalum, unwrought or wrought, and articles thereof:
                A. Unwrought; waste and scrap                                                  4                  3
                B. Hammered bars; angles, shapes and sections, wire, filaments, plates,
                   sheets, strip and foil                                                       8                 6
                C. Other                                                                      11                  9
     81.04      Other base metals, unwrought or wrought, and articles thereof; cermets,
                unwrought or wrought, and articles thereof:
                A. Bismuth :
                     L 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--- 1 . 11.74                               Official Journal of the European Communities                               No L 295 /295
                                                                                                              Rate of Duty
     Heading                                          Description                                   autonomous        conventional
      number
                                                                                                         •/.               •/o
                                                          2                                               3                 4
      81.04    C. Cobalt :
   (continued)       I. Unwrought; waste and scrap                                                     Free               Free
                    II . Other                                                                           7                  5
               D. Chromium :
                      I. Unwrought; waste and scrap                                                       6                 5
                    II . Other                                                                            8                 7
               E. Germanium :
                      I. Unwrought; waste and scrap                                                       6                 5
                    II . Other                                                                           10                 8
               F. Hafnium ( celtium ):
                      I. Unwrought ; waste and scrap                                                      4                3-5
                     IÍ . Other                                                                           9                7-5
               G. Manganese :
                       I. Unwrought; waste and scrap                                                      7                  5
                     II . Other                                                                                             7
               H. Niobium ( columbium ):
                       I. Unwrought; waste and scrap                                                      6                —
                     II . Other                                                                           10               —
               I J. 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                                                                       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 )                                                    i ' ce             Free
                            b ) Other ( EURATOM )                                                           2               1-5
                O. Zirconium :
                        1 . Unwrought ; waste and scrap                                                     6               __
                      1 !. Other                                                                           10                —
 ---pagebreak--- No L 295 /296                     Official Journal of the European Communities                       1 . 11.74
                                                                                        Rate of Duty
    Heading                                     Description                    autonomous       conventional
    number
                                                                                    •/.               •/.
       1                                            2                               3                  4
    81.04     P. Rhenium :
 (continued.)      I. Unwrought; waste and scrap                                    6
                  II . Other                                                       10
              Q. Gallium; indium; thallium :
                   I. Unwrought; waste and scrap                                   4                 2-5
                 II . Other                                                        10                 5
              R. Cermets :
                   I. Unwroiight; waste and scrap                                  4                7 -5
                 II . Other                                                        12               7-5
 ---pagebreak---  1 . 11.74                                  Official Journal of the European Communities                         No L 295 /297
                                                              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 sest,
      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 hiir clippers are to be classified in heading No 82.13 and blades and heads for electric
     shavers are to be classified in heading No 82.11 .
3 . Sets (other than manicure or chiropody sets (heading No 82.13 )) comprising an assortment of tools, cutlery, spoons ,
     forks or other articles of a kind falling within the different headings of this Chapter, fitted in cabinets, boxes ,
     cases or the like, are to be classified as»thit one of the constituent articles which is chargeable with the highest
     rate of duty.
4. Cases , boxes and similar containers imported with articles of this Chapter are to be classified with such articles
     if they are of a kind normally sold therewith . Cases , boxes and similar containers imported separately are to be
     classified under their appropriate headings .
                                                                                                           Rate of Duty
      Heading                                           Description                                 autonomous     conventional
       number
                                                                                                         %              •/.
          1                                                 2                                            3               4
       82.01         Hand tools, the following: spades, shovels, picks, hoes, forks and rakes ;
                     axes, bill hooks and similar hewing tools; scythes, sickles, hay knives, grass
                     shears, timber wedges and other tools of a kind used in agriculture, horti­
                     culture or forestry                                                                15              6
       82.02         Saws (non-mechanical) and blades for hand or machine saws (including
                     toothless saw blades):
                     A. Saws ( non-mechanical):
                          I. Back saws , rip saws                                                       15              7
                         II . Other                                                                     15              9
 ---pagebreak---  No L 295/298                        Official Journal of the European Communities                                      1 . 11.74
                                                                                                          Rate of Duty
       Heading                                     Description                                   autonomous       conventional
        number
                                                                                                      •/«                •/.
          1                                                                                    I      3                  4
        82.02    B. Saw blades :
    (continued)        I. Bandsaw blades                                                             15                  9
                      II. Chain saw blades                                                           16                  7
                     III . Other                                                                     16                 10
        82.03    Hand tools, the following: pliers (including cutting pliers), pincers, tweez­
                 ers, tinmen's snips, bolt croppers and the like ; perforating punches; pipe
                 cutters ; spanners and wrenches (but not including tap wrenches); files and
                 rasps :
                 A. Files and rasps                                                                   13                 5
                 B. Other                                                                             15            .    7
        82.04    Hand tools, including glaziers' diamonds, not falling within any other
                 heading of this Chapter; blow lamps, anvils ; vices and clamps, other than
                 accessories for, and parts of, machine tools; portable forges ; grinding
                 wheels with frameworks (hand or pedal operated)                                      16               6-5
        82.05    Interchangeable tools for hand tools, for machine tools or for power­
                 operated hand tools (for example, for pressing, stamping, drilling, tapping,
                 threading, boring, broaching, milling, cutting, turning, dressing, morticing
                 or screw driving), including dies for wire drawing, extrusion dies for metal,
                 and rock drilling bits, with a working part of:
                 A. Base metal                                                                        12               6-5
                 B. Metal carbides                                                                   13                6-5
                 C. Diamond or agglomerated diamond                                                    9               7-5
                 D. Other materials                                                                  12                  6
        82.06    Knives and cutting blades, for machines or for mechanical appliances ....            13                 5
        82.07    Tool-tips and plates, sticks and the like for tool-tips, unmounted, of sin­
                 tered metal carbides (for example, carbides of tungsten, molybdenum or
                 vanadium )                                                                           14                 7
        82.08    Coffee-mills, mincers, juice-extractors and other mechanical appliances, of
                 a weight not exceeding 10 kg and of a kind used for domestic purposes
                 in the preparation, serving or conditioning of food or drink                        17                  7
        82.09    Knives with cutting blades, serrated or not (including pruning knives),
                 other than knives falling within heading No 82.06                                   17                 (a)
       82.10     Knife blades                                                                        17                 13
( a) Sec Annex .
 ---pagebreak--- 1 . 11.74                         Official Journal of the European Communities                       No L 295 /299
                                                                                                Rate of Duty
     Heading                                     Description                             autonomous     conventional
     number
                                                                                              %               •/.
        1                                            2                                        3                4
     82.11   Razors and razor blades (including razor blade blanks, whether or not in
             strips):
             A. Razors :
                   I. Open blade                                                             13               5
                  II . Other                                                                 17               7
             B. Blades and cutters :
                   I. Safety razor blades                                                    16               7
                  II . Other                                                                 12              6-5
             C. Other parts                                                                  17               7
     82.12   Scissors (including tailors' shears), and blades therefor                       17             10-5
     82.13   Other articles of cutlery (for example, secateurs, hair clippers, butchers'
             cleavers, paper knives); manicure and chiropody sets and appliances
             (including nail files)                                                          16              8-5
     82.14   Spoons, forks, fish-eaters, butter-knives, ladles, and similar kitchen or
             tableware :
             A. Of stainless steel                                                           19
             B. Other                                                                        19              8-5
     82.15   Handles of base metal for articles falling within heading No 82.09, 82.13
             or 82.14                                                                        19             7-5
 ---pagebreak--- No L 295 /300                         Official Journal of the European Communities                                      1 . 11 . 74
                                                           CHAPTER 83
                                     MISCELLANEOUS ARTICLES OF BASE METAL
Note
In this Chapter a reference to parts of article , is in no case to be taken as applying to cables , chains , nails , bolts , nuts
screws, springs or other articles of iron or steel of a kind described in heading No 73.25 , 73.29 , 73.31 , 73.32 or 73.35
nor to similar articles of other base metals ( Chapters 74 to 81 inclusive).
                                                                                                           Rate of Duty
     Heading                                          Description                                  autonomous       conventional
     number
                                                                                                        %                •/.
        1                                                 2                                              3                4
      83.01      Locks and padlocks (key, combination or electrically operated), and parts
                 thereof, of base metal; frames incorporating locks, for handbags, trunks or
                 the like, and parts of such frames, of base metal; keys for any of the
                 foregoing articles, of base metal                                                     17               8-5
      83.02      Base metal fittings and mountings of a kind suitable for furniture, doors,
                 staircases , windows, blinds, coachwork, saddlery, trunks, caskets and the
                 like (including automatic door closers); base metal hat-racks, hat-pegs,
                 brackets and the like                                                                  17                7
      83.03      Safes, strong-boxes, armoured or reinforced strong-rooms, strong-room
                 linings and strong-room doors, and cash and deed boxes and the like, of
                 base metal                                                                             17               8-5
      83.04      Filing cabinets, racks, sorting boxes, paper trays, paper rests and similar
                 office equipment, of base metal, other than office furniture falling within
                 heading No 94.03                                                                       16                8
      83.05      Fittings for loose-leaf binders, for files or for stationery books, of base
                 metal; letter clips, paper clips, staples, indexing tags, and similar stationery
                 goods , of base metal                                                                  19              7-5
      83.06      Statuettes and other ornaments of a kind used indoors, of base metal ....              18                9
      83.07      Lamps and lighting fittings, of base metal, and parts thereof, of base metal
                 (excluding switches, electric lamp holders, electric lamps for vehicles,
                 electric battery or magneto lamps, and other articles falling within Chapter
                 85 except heading No 85.22)                                                           18                 7
      83.08      Flexible tubing and piping, of base metal                                              17                7
 ---pagebreak--- 1 . 11.74                         Official Journal of the European Communities                           No L 295 /301
                                                                                                    Rate of Duty
     Heading                                     Description                                autonomous      conventional
     number
                                                                                                 %                •/«
        1                                            2                                           3                4
     83.09   Clasps, frames with clasps for handbags and the like, buckles, buckle­
             clasps, hooks, eyes, eyelets, and the like, of base metal, of a kind commonly
             used for clothing, travel goods, handbags, or other textile or leather goods ;
             tubular rivets and bifurcated rivets, of base metal                                16               6-5
     83.10   Beads and spangles, of base metal                                                  18                9
     83.11   Bells and gongs , non-electric, of base metal, and parts thereof of base metal     18                9
     83.12   Photograph, picture and similar frames, of base metal; mirrors of base metal       19               9-5
     83.13   Stoppers, crown corks, bottle caps, capsules, bung covers, seals and plombs,
             case cornet· protectors and other packing accessories, of base metal :
             A. Capsules of alpminium 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--- No L 295 /302                           Official Journal of the European Communities                                 1 . 11.74
                                                        SECTION XVI
                                    MACHINERY AND MECHANICAL APPLIANCES ;
                                      ELECTRICAL EQUIPMENT ; PARTS THEREOF
Notes
1 . This Section does not cover :
     (a) Transmission , conveyor or elevator belts or belting, of artificial plastic material of Chapter 39, or of vulcanised
           rubber (heading No 40.10) ; or other articles of a kind used on machinery, mechanical or electrical appliances,
           of unhardened vulcanised rubber (for example, washers) (heading No 40.14) ;
     (b) Articles of leather or of composition leather (heading No 42.04) or of furskin (heading No 43.03), of a kind
           used in machinery or mechanical appliances or for industrial purposes ;
     (c) Bobbins, spools , cops, cones, cores, reels and similar supports, of any material (for example, Chapter 39,
           40, 44 or 48 or Section XV);
     (d) Perforated cards of paper or paperboard for Jacquard or similar machines, falling within heading No 48.21 ;
      (e) Transmission , conveyor or elevator belts of textile material (heading No 59.16) or other articles of textile
           material of a kind commonly used in machinery or plant (heading No 59.17) ;
     (f) Precious or semi-precious stones (natural, synthetic or reconstructed) of heading No 71.02 or 71.03 , or
           articles wholly of such stones of heading No 71.15 ;
     (g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
           artificial plastic materials (which are generally classified in heading No 39.07) ;
     (h) Endless belts of metal wire or strip (Section XV) ;
     (ij ) Articles falling within Chapter 82 or 83 ;
     (k) 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 96.02 ; similar interchangeable tools are to be classified according to the constituent material of their
           working part (for example, in Chapter 40, 42, 43 , 45 or 59, or heading No 68.04 or 69.09) ; or
     (o) Articles falling within Chapter 97 .
2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not
     being parts of the articles described in headings Nos 84.64, 85.23 , 85.24, 85.25 and 85.27) are to be classified
     according to the following rules :
     (a) Goods of a kind described in any of the headings of Chapters 84 and 85 (other than headings Nos 84.65
           and 85.28) are in all cases to be classified in their respective headings.
     (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number
           of machines falling within the same heading (including a machine falling within heading No 84.59 or 85.22)
           are to be classified with the machines of that kind or in heading No 84.38, 84.48 or 84.55, as appropriate.
           However, goods which are equally suitable for use principally with the goods of headings Nos 85.13 and
           85.15 are to be classified in heading No 85.13 .
      (c) All other parts are to be classified in heading No 84.65 or 85.28.
 ---pagebreak---  1 . 11.74                           Official Journal of the European Communities                          No L 295 / 303
3 . Unless the headings otherwise require, composite machines consisting of two or more machines fitted together
     to form a whole and other machines adapted for the purpose of performing two or more complementary or
      alternative functions are to be classified as if consisting only of that component or as being that machine which
      performs the principal function.
4. Motors and transmission, conveyor or elevator belts, for machinery or appliances to which they are fitted, or
      if packed separately for convenience of transport, which are clearly intended to be fitted to or mounted on a
      common base with the machine or appliance with which they are imported, are to be classified under the same
      heading as such machinery or appliances. The weight of such motors and transmission, conveyor or elevator
      belts is to be included in the weights specified in the Tariff.
5 . For the purposes of these Notes, the expression "machine" means any machine, apparatus or appliance of a
      kind falling within Section XVI .
Additional Notes
1 . Tools necessary for the assembly or maintenance of machines are to be classified with those machines if imported
      with them. Interchangeable tools imported with machines are also to be classified therewith if they form part
      of the normal equipment of the machines and are normally sold with them .
2. Should the Customs so require, the declarant shall produce, in support of his declaration, an illustrated document
      (for example, instructions, prospectus, a page from a catalogue, a photograph) giving the normal description
      of the machine, its uses and essential characteristics and, in respect of a disassembled machine, an assembly
      plan and a list of the contents of the various packages.
3. The provisions of General Rule A 2 (a) are also applicable, at the request of the declarant and subject to conditions
      stipulated by the competent authorities, to machines imported in split consignments.
4. Cases, boxes and similar containers imported with articles of this Section are to be classified with such articles
      if they are of a kind normally sold therewith . Cases, boxes and similar containers imported separately are to be
      classified under their appropriate headings.
5. Tractors coupled, even by means of special devices, to machines and mechanical appliances of this Sec­
      tion are in all cases to be classified separately (heading No. 87.01 ).
 ---pagebreak---  No L 295 / 304                         Official Journal of the European Communities                             1 . 11 . 74
                                                          CHAPTER 84
                        BOILERS, MACHINERY AND MECHANICAL APPLIANCES ; PARTS THEREOF
Notes
 1 . This Chapter does not cover :
      ( a ) Millstones, grindstones and other articles falling within Chapter 68 ;
      (b) Appliances and machinery (for example, pumps) and parts thereof, of ceramic material (Chapter 69) ;
      (c) Laboratory glassware of heading No 70.17 ; machinery and appliances and parts thereof, of glass (heading
            No 70.20 or 70.21) ;
      (d) Articles falling within heading No 73.36 or 73.37 and similar articles of other base metals (Chapters 74 to 81 )
            or
      (e) Tools for working in the hand of heading No 85.05 or electro-mechanical domestic appliances of heading
            No 85.06 .
 2. Subject to the operation of Notes 3 and 4 to Section XVI , a machine or appliance which answers to a description
     in one or more of the headings Nos 84.01 to 84.21 and at the same time to a description in one or other of the
     headings Nos 84.22 to 84.60, is to be classified under the appropriate heading of the former group and not the
     latter .
     Heading No 84.17 is, however, to be taken not to apply to :
     ( a ) Germination plant, incubators and brooders (heading No 84.28) ;
     (b) Grain dampening machines (heading No 84.29);
     (c) Diffusing apparatus for sugar juice extraction (heading No 84.30) ;
     (d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading No 84.40) ; or
     (e) Machinery or plant, designed for a mechanical operation , in which a change of temperature, even if neces­
            sary, is subsidiary .
     Heading No 84.19 is to be taken not to apply to :
     (a) Sewing machines for closing bags or similar containers (heading No 84.41 ) ; or
     ( b) Office machinery of heading No 84.54.
3 . (A) For the purposes of heading No 84.53 the expression "automatic data processing machines" means :
             (a) Digital machines having storages capable of storing not only the processing program or program and
                 the data to be processed but also a program for translating the formal programming language in which
                 the programs are written into machine language. These machines must have a main storage which is
                 directly accessible for the execution of a program and which has a capacity at least sufficient to store
                 those parts of the processing and translating programs and the data immediately necessary for the cur­
                 rent processing run. They must also be able themselves, on the basis of the instructions contained in
                 the initial program, to modify, by logical decision, its execution during the processing run ;
             (b) Analogue machines capable of simulating mathematical models and comprising at least : analogue
                 elements, control elements and programming elements ;
             (c) Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine
                 with digital elements.
 ---pagebreak--- 1 . 11 . 74                              Official Journal of the European Communities                            No L 295/305
     (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.
5. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its
     principal purpose were its sole purpose.
     Subject to Note 2 to this Chapter and Note 3 to Section XVI , a machine whose principal purpose is not described
     in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires,
     to be classified in heading No 84.59. Heading No 84.59 is also to be taken to cover machines for making rope
     or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material
     or from a combination of such materials .
Additional Notes
1 . For the purposes of subheading 84.06 A , the expression "aircraft engines''' shall apply only to engines designed
     for fitting with an airscrew or rotor.
2. For the purposes of subheading 84.45 C VI a), the expression " micrometric adjusting system" shall mean any
     device allowing the determination or setting to at least 1 /100th (0-01 ) mm of the movement of an important
     element of a machine, such as the table, the spindle, or the grinding head.
3. For the purposes of subheading 84.45 C VII, the expression "jig boring machines" shall be taken to apply only
     to machine-tools which :
     (a) Carry out one or more machining operations on the co- ordinate principle; and
     (b) Are of such precision that any error in the travel of the work holder table and of the tool holder does not
          exceed 0-005mm .
4. (EURATOM) The term "nuclear reactors" (subheading 84.59 B) covers all the apparatus and appliances inside
     the area screened off by a biological shield, including, where appropriate, the shield itself; it also includes
     apparatus and appliances forming a whole with the parts contained inside the screen (inter alia, control rods
     and their operating mechanisms, provided these form a whole with the control rods or with other parts inside
     the screen).
 ---pagebreak---   No L 295 /306                                 Official Journal of the European Communities                                                        1 . 11.74
                                                                                                                                       Rate of Duty
       Heading                                                  Description                                                  autonomous        conventional
        number
                                                                                                                                  %                  •/.
           1                                                         2                                                            3                   4
        84.01          Steam and other vapour generating boilers (excluding central heating hot
                       water boilers capable also of producing low pressure steam); super-heated
                       water boilers                                                                                             14                5-5
        84.02          Auxiliary plant for use with boilers of heading No 84.01 (for example,
                       economisers, superheaters, soot removers, gas recoverers and the like);
                       condensers for vapour engines and power units                                                             14                5-5
        84.03          Producer gas and water gas generators, with or without purifiers; acetylene
                       gas generators (water process) and similar gas generators, with or without
                       purifiers                                                                                                 14                 5-5
        84.04          Steam engines (including mobile engines, but not steam tractors falling
                       within heading No 87.01 or mechanically propelled road rollers) with
                       self-contained boilers                                                                                    13                 6-5
        84.05          Steam and other vapour power units, not incorporating boilers                                             13                  5
        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 engines :
                                      1 . For the vessels of subheadings 89.01 A, 89.01 B I, 89.02 A,
                                          89.02 B I and 89.03 A ( b )                                                            15                Free
                                     2 . Other (b )                                                                              15                  9
( a) Duty temporarily suspended in respect of engines intended to be fitted in aircraft imported duty free or built within the Community . This suspension is
    subject to compliance with formalities and conditions to be determined by the competent national authorities.
( b) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak---  1 . 11.74                                     Official Journal of the European Communities                                                 No L 295/307
                                                                                                                                       Rate of Duty
      Heading                                                    Description                                                 autonomous         conventional
      number
                                                                                                                                   %                  V.
          1                                                           2                                                   J         3         |        4
       84.06           C. II. b) Other:
   (continued)                       1 . For the industrial assembly of:
                                         Agricultural walking tractors of subheading 87.01A,
                                         Motor vehicles for the transport of persons, including vehicles
                                         designed for the transport of both passengers and goods, with
                                         a seating capacity of less than 15,
                                         Motor vehicles for the transport of goods or materials, with
                                         an engine of a cylinder capacity of less than 2 500 cc,
                                         Special purpose motor vehicles of heading No 87.03 (a) ....                              18                  7
                                     2.  Other                                                                                     18                 13
                       D. Parts :
                             I. For aircraft engines                                                                            12 (b)                5
                            II . For other engines                                                                                 16                  7
       84.07           Hydraulic engines and motors (including water wheels and water turbines)                                  [15                   6
       84.08           Other engines and motors:
                       A. Reaction engines :
                             I. Turbo-jets developing a thrust of:
                                 a) 2 500 kg or less                                                                            12 (b)                 6
                                 b ) More than 2 500 kg                                                                         12 (b)                5
                            II. Other (for example, ram-jets, pulse-jets, rocket engines)                                       12 (b)                6
                       B. Gas turbines :
                             I. Turbo-propellers developing a power of:
                                 a) 1 100 kW or less                                                                            15 ( b)              7-5
                                 b ) More than 1 100 kW                                                                         12 (b)                5
                            II . Other                                                                                            14                 5-5
                       C. Other engines and motors                                                                                14                  7
                       D. Parts :
                             I. Of reaction engines or of turbo-propellers                                                      12 (b)                5"
                            II . Other                                                                                            14                 5-5
       84.09           Mechanically propelled road rollers . .                                                                    13                  5
(a) Entry under this subheadin is subject to conditions to be determined by the competent authorities .
(b) Duty temporarily suspended in respect of engine parts , engines and turbines intended to be fitted in aircraft imported duty free or built within the Com­
     munity . This suspension is subject to compliance with formalities and conditions to be determined by the competent national authorities.
 ---pagebreak--- No L 295/ 308                       Official Journal of the European Communities                                  1 . 11.74
                                                                                                      Rate of Duty
   Heading                                        Description                                autonomous       conventional
   number
                                                                                                  %                 ·/·
      1                                               2                                            3                 4
    84.10     Pumps (including motor pumps and turbo pumps) for liquids, whether or
              not fitted with measuring devices; liquid elevators of bucket, chain, screw,
              band and similar kinds :
              A. Delivery pumps fitted, or designed to be fitted, with a measuring device         15               6-5
              B. Other pumps:
                    I. Pumps having a pressure capacity of 20 bars or more                       12                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
    84.12     Air conditioning machines, self-contained, comprising a motor-driven fan
              and elements for changing the temperature and humidity of air                       12                  8
    84.13      Furnace burners for liquid fuel (atomisers), for pulverised solid fuel or for
              gas; mechanical stokers, mechanical grates, mechanical ash dischargers and
              similar appliances                                                                  14                5-5
    84.14     Industrial and laboratory furnaces and ovens, non-electric:
              A. Specially designed for the separation of irradiated nuclear fuels, for the
                  treatment of radio-active waste or for the recycling of irradiated nuclear
                  fuels (EURATOM)                                                                  11               5-5
              B. Other                                                                             14               5-5
 ---pagebreak--- 1 . 11.74                           Official Journal of the European Communities                           No L 295/309
                                                                                                      Rate of Duty
     Heading                                      Description                                 autonomous      conventional
     number
                                                                                                   %                •/.
        1                                             2                                             3                4
      84.15  Refrigerators and refrigerating equipment (electrical and other):
             A. Evaporators and condensers, excluding those for domestic refrigerators            13               4-5
             B. Other                                                                             13                5
      84.16  Calendering and similar rolling machines (other than metal-working and
             metal-rolling machines and glass-working machines) and cylinders therefor            13                5
      84.17  Machinery, plant and similar laboratory equipment, whether or not electri­
             cally heated, for the treatment of materials by a process involving a change
             of temperature such as heating, cooking, roasting, distilling, rectifying,
             sterilising, pasteurising, steaming, drying, evaporating, vapourising, con­
             densing or cooling, not being machinery or plant of a kind used for
             domestic purposes; instantaneous or storage water heaters, non-electrical:
             A. Machinery and equipment for the manufacture of the products
                 mentioned in subheading 28.51 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
      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
 ---pagebreak--- No L 295/310                        Official Journal of the European Communities                                   1 . 11.74
                                                                                                      Rate of Duty
   Heading                                        Description                                 autonomous       conventional
    number
                                                                                                   %                ·/.
                                                                                                            I
       1                                              2                                             3               4
    84.18    C. Other :
 (continued)       I. Centrifuges :
                      a) Clothes-dryers, electrically operated, each of a dry linen capacity
                          not exceeding 6 kg                                                       18                8
                      b) Other                                                                     13                5
                  II. Machinery and apparatus (other than centrifuges) for filtering or
                      purifying liquids or gases                                                   15               6
    84.19    Machinery for cleaning or drying bottles or other containers; machinery
             for filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags
             or other containers ; other packing or wrapping machinery; machinery for
              aerating beverages ; dish washing machines:
             A. Dish washing machines, 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;
                 filters and manipulators for ingots, balls, bars and slabs                       14               8-5
             D. Other                                                                             14               5-5
 ---pagebreak--- 1 . 11.74                          Official Journal of the European Communities                            No L 295/311
                                                                                                      Rate of Duty
     Heading                                      Description                                autonomous       conventional
     number
                                                                                                  •/.              •/.
        1                                              2                                           3                4
      84.23  Excavating, levelling, tamping, boring and extracting machinery, stationary
             or mobile, for earth, minerals or ores (for example, mechanical shovels,
             coal-cutters, excavators, scrapers, levellers and bulldozers); pile-drivers;
             snow-ploughs, not self-propelled (including snow-plough attachments) :
             A. Excavating, levelling, tamping, boring and extracting machinery for
                 earth, minerals or ores :
                   I. Self-propelled, track-laying or wheeled, not capable of running on
                      rails :
                      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 manufac­
             ture, th# preparation of meat, fish, fruit or vegetables (including mincing or
             slicing machines), sugar manufacture or brewing                                      13                5
 ---pagebreak--- No L 295/312                       Official Journal of the European Communities                                   1 . 11.74
                                                                                                     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--- 1 . 11.74                             Official Journal of the European Communities                           No L 295/313
                                                                                                       Rate of Duty
     Heading                                        Description                               autonomous       conventional
     number
                                                                                                   •/.               •/.
        1                                               2                                           3                 4
      84.37    C. Machines for making gimped yarn, tulle, lace, embroidery, trimmings,
                    braid or net                                                                  10                 4
  (continued.)
                D. Machines for preparing yarns for use on the above machines, including
                    warping and warp sizing machines                                              13                 5
      84.38    Auxiliary machinery for use with machines of heading No 84.37 (for
               example, dobbies, Jacquards, automatic stop motions and shuttle changing
               mechanisms); parts and accessories suitable for use solely or principally
               with the machines of the present heading or with machines falling within
               heading No 84.36 or 84.37 (for example, spindles and spindle flyers, card
               clothing, combs, extruding nipples, shuttles, healds and heald-lifters and
               hosiery needles)                                                '.                 12                 5
                                    i
      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 UA each                                    12                 6
                         b) Other                                           1                     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 295/314                       Official Journal of the European Communities                                 1 . 11.74
                                                                                                   Rate of Duty
   Heading                                       Description                              autonomous       conventional
   number
                                                                                               •/.               %
      1                                              2                                          3                 4
    84.42    Machinery (other than sewing machines) for preparing, tanning or work­
             ing hides, skins or leather (including boot and shoe machinery)                   13               5-5
    84.43    Converters, ladles, ingot moulds and casting machines, of a kind used in
             metallurgy and in metal foundries                                                 13                 5
   84.44     Rolling mills and rolls therefor:
             A. Rolling mills specially designed for the recycling of irradiated nuclear
                  fuels (EURATOM)                                                             11                5-5
             B. Other                                                                         13                 7
   84.45     Machine-tools for working metal or metal carbides, not being machines
             falling within heading No 8^.49 or 84.50:
             A. Specially designed íe : the recycling of irradiated nuclear fuels (for
                  example, sheathing, unsheathing, shaping):
                    I. Automatic machines, numerically controlled (EURATOM)                   11
                  II. Other (EURATOM)                                                         11                5-5
             B. Machine-tools operating by electro-erosion or other electrical processes;
                 ultrasonic machine-tools :
                    I. Automatic machines, numerically controlled                              8                 6
                  II . Other                                                                   8                 3
             C. Other machine-tools :
                    L Lathes :
                       a) Automatic lathes, numerically controlled                            10                 8
                       b ) Other                                                              10                 7
                   II. Reaming machines :
                       a) Automatic machines, numerically controlled                           8                 6
                       b ) Other                                                               8                 3
                 III. Planing machines:
                       a) Automatic machines, numerically controlled                           8                 8
                       b ) Other                                                               8                 7
                 IV. Shaping machines, sawing machines and            cutting  machines,
                       broaching machines and slotting machines :
                       a) Automatic machines, numerically controlled                           6                 5
                       b ) Other                                                               6               2-5
                  V. Milling machines; drilling and boring machines :
                       a) Automatic machines, numerically controlled                          12                10
                       b) Other                                                               12                 8
 ---pagebreak--- 1 . 11 . 74                         Official Journal of the European Communities                            No L 295/315
                                                                                                      Rate of Duty
     Heading                                        Description                              autonomous        conventional
     number
                                                                                                  •/.               •/.
         1                                              2                                          3                 4
      84.45   C. VI. Sharpening, trimming, trueing, grinding, polishing, lapping, dressing
 (continued)           or surfacing machines and similar machines operating by means of
                       grinding wheels, abrasives or polishing products :
                       a) Fitted with a micrometrie adjusting system within the meaning
                           of Additional Note 2 to this Chapter:
                           1 . Automatic machines, numerically controlled                        10                  8
                           2.  Other                                                             10                 7
                       b ) Other:
                           1 . Automatic machines, numerically controlled                         4                  3
                           2.  Other                                                              4                2-5
                 VII. Jig boring machines :
                       a) Automatic machines, numerically controlled                              6                  5
                       b) Other                                                                   6                2-5
                VIII. Gear-cutting machines :
                       a) For cutting cylindrical gears:
                           1 . Automatic machines, numerically controlled                        10                  8
                           2.  Other                                                             10                  7
                       b) For cutting other gears :
                           1 . Automatic machines, numerically controlled                         6                  5
                           2.  Other                                                              6                4-5
                  IX. Presses, other than those falling within subheadings 84.45 C X and
                       C XI :
                       a ) Automatic presses, numerically controlled                             12                 10
                       b ) Other                                                                 12                  8
                   X. Bending, forming, folding, flattening, shearing, punching and notching
                       machines :
                       a) Automatic machines, numerically controlled                               8                6
                       b ) Other                                                                  8                 3
                  XI. Forging machines and stamping machines :
                       a ) Automatic machines, numerically controlled                             6                  6
                       b ) Other                                                                  6                 3
                 XII . Other                                                                      9                 7
     84.46   Machine-tools for working 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
                                                                                                             i
                                                                                                             t
 ---pagebreak--- No L 295 /316                     Official Journal of the European Communities                                    1 . 11.74
                                                                                                     Rate of Duty
   Heading                                       Description                                autonomous       conventional
   number
                                                                                                 •/.               •/.
      1                                              2                                           3                  4
   84.49      Tools for working in the hand, pneumatic or with self-contained non­
              electric motor                                                                    13                6-5
   84.50      Gas-operated welding, brazing, cutting and surface tempering appliances           12                  5
   84.51      Typewriters, other than typewriters incorporating calculating mechanisms ;
              cheque-writing machines:
              A. Typewriters                                                                    16                6-5
              B. Cheque-writing machines                                                        13                  5
   84.52      Calculating machines; accounting machines, cash registers, postage-franking
              machines, ticket-issuing machines and similar machines, incorporating a
              calculating device:
              A. Electronic calculating machines                                                14                 14
              B. Other                                                                          12                5-5
   84.53      Automatic data processing machines and units thereof; magnetic or optical
              readers, machines for transcribing data onto data media in coded form
              and machines for processing such data, not elsewhere specified or included        11                  7
   84.54      Other office machines (for example, hectograph or stencil duplicating
              machines, addressing machines, coin-sorting machines, coin-counting and
              wrapping machines, pencil-sharpening machines, perforating and stapling
              machines):
              A. Addressing machines and address plate embossing machines                       16                6-5
              B. Other                                                                          15                  6
   84.55      Parts and accessories (other than covers, carrying cases and the like)
              suitable for use solely or principally with machines of a kind falling within
              heading No 84.51, 84.52, 84.53 or 84.54:
              A. Address plates                                                                 18                 7
              B. Parts and accessories for electronic calculating machines falling within
                  subheading 84.52A                                                                              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--- 1 . 11.74                           Official Journal of the European Communities                           No L 295/317
                                                                                                      Rate of Duty
     Heading                                       Description                               autonomous       conventional
     number
                                                                                                  •/.               •/.
        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 28.51A
                    ( 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 295 /318                      Official Journal of the European Communities                                   1 . 11.74
                                                                                                     Rate of Duty
   Heading                                        Description                               autonomous        conventional
   number
                                                                                                 •/.               •/·
      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 in this Chapter:
              A. Parts of base metal, obtained by turning bars, angles, shapes, sections
                  or wire, of solid section, the greatest diameter of which does not
                  exceed 25 mm                                                                  15                4 -5
              B. Other                                                                          15                  6
 ---pagebreak--- 1 . 11 . 74                             Official Journal of the European Communities                            No L 295 /319
                                                            CHAPTER 85
                             ELECTRICAL MACHINERY AND EQUIPMENT ; PARTS THEREOF
Notes
1 . This Chapter does not cover :
     (a) Electrically warmed blankets, bed pads, foot-muffs and the like ; electrically warmed clothing, footwear and
          ear pads and other electrically warmed articles worn on or about the person ;
     (b) Articles of glass of heading No 70.11 ; or
     (c) Electrically heated furniture of Chapter 94.
2. Heading No 85.01 is to be taken not to apply to goods described in heading No 85.08 , 85.09 or 85.21 , other than
     metal tank mercury arc rectifiers which remain classified in heading No 85.01 .
3 . Heading No 85.06 is to be taken to apply only to the following electro-mechanical machines of types commonly
     used for domestic purposes :
     (a) Vacuum cleaners, floor polishers, food grinders and mixers, fruit juice extractors and fans, of any weight ;
     (b) Other machines provided the weight of such other machines does not exceed 20 kg.
     The heading does not, however, apply to dish washing machines (heading No 84.19), centrifugal and other clothes
     washing machines (heading No 84.18 or 84.40), roller and other ironing machines (heading No 84.16 or 84.40),
     sewing machines (heading No 84.41 ) or to electro-thermic appliances (heading No 85.12).
4 . For the purposes of heading No 85.19, "'printed circuits" are to be taken to be circuits obtained by forming on
     an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the " film circuit"
     technique, conductor elements, contacts or other printed components (for example, inductances, resistors,
     capacitors) alone or interconnected according to a pre-established pattern, other than elements which can pro­
     duce, rectify, modulate or amplify an electrical signal ( for example, semi-conductor elements).
     The term "printed circuits" does not cover circuits combined with elements other than those obtained during the
     printing process. Printed circuits may, however, be fitted with non-printed connecting elements.
     Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process
     are to be classified in heading No 85.21 .
5 . For the purposes of heading No 85.21 :
     ( A ) "Diodes, 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 ;
     (R) "Electronic microcircuits" are to be taken to be :
           ( a ) Alicroassemblies of the " fagot" module, moulded module, micromodule and similar types, consisting
                 of discrete, active or both active and passive miniaturised components which are combined and inter­
                 connected ;
           ( b) Mono ithic integrated circuits in which the circuit elements (diodes, transistors, resistors , capacitors,
                 interconnections, etc.) are created in the mass (essentially) and on the surface of a semi-conductor material
                 (doped silicon, for example) and are inseparably associated ;
 ---pagebreak--- No L 295 /320                         Official Journal of the European Communities                                     1 . 11.-74
         (c) Hybrid integrated circuits in which passive and active elements, some obtained by thin- or thick-film
             technology (resistors, capacitors, interconnections, etc.), others by semi-conductor technology (diodes,
             transistors, monolithic integrated circuits, etc.), are combined, to all intents and purposes indivisibly, on
             a single insulating substrate (glass, ceramic, etc.). These circuits may also include miniaturised discrete
             components .
  For the classification of the articles defined in this Note, heading No 85.21 shall take precedence over any other
   heading in the Tariff which might cover them by reference to, in particular, their function.
                                                                                                          Rate of Duty
   Heading                                           Description                                 autonomous       conventional
    number
                                                                                                      •/.               •/.
       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 not equipped with speed reducing,
                      changing or step-up gear) and rotary converters :
                        I. Synchronous motors of an output of not more than 18 watts                 14                8-5
                       II . Other                                                                    12                 5
                  B. Transformers, static converters, rectifiers and rectifying apparatus ;
                      inductors                                                                      16                6-5
                  C. Parts                                                                           15                 6
    85.02         Electro-magnets; permanent magnets and articles of special materials for
                  permanent magnets, being blanks of such magnets; electro-magnetic and
                  permanent magnet chucks, clamps, vices and similar work holders ; electro­
                  magnetic clutches and couplings; electro-magnetic brakes ; electro-magnetic
                 lifting heads                                                                       15                 6
   85.03         Primary cells and primary batteries                                                 20                20
   85.04         Electric accumulators :
                 A. Lead-acid accumulators                                                           20                10
                 B. Other accumulators                                                               17               7-5
                 C. Parts :
                       I. Wooden separators                                                          10                4
                      II. Other                                                          I           17               8-5
 ---pagebreak--- 1 . 11.74                        Official Journal of the European Communities                           No L 295/321
                                                                                                   Rate of Duty
     Heading                                   Description                                autonomous       conventional
     number
                                                                                               •/.               •/.
        1                                           2                                           3                 4
     85.05   Tools for working in the hand, with self-contained electric motor                14                 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 295/322                        Official Journal of the European Communities                                     1 . 11.74
                                                                                                       Rate of Duty
   Heading                                        Description                                 autonomous         conventional
   number
                                                                                                   •/.                •/.
      1                                                2                                            3                  4
   85.11     Industrial and laboratory electric furnaces, ovens and induction and dielec­
             tric heating equipment; electric welding, brazing and soldering machines
             and apparatus and similar electric machines and apparatus for cutting:
             A. Furnaces, ovens, induction and dielectric heating equipment:
                   I. Specially designed for the separation of irradiated nuclear fuels, for
                       the treatment of radio-active waste or for the recycling of irradiated
                       nuclear fuels (EURATOM)                                                     11                5-5
                  II . Other                                                                       14                5-5
             B. Electric welding, brazing and soldering machines and apparatus and
                 similar electric machines and apparatus for cutting, for any material . .         15                7-5
   85.12     Electric instantaneous or storage water heaters and immersion heaters;
             electric soil heating apparatus and electric space heating apparatus ; electric
             hair dressing appliances (for example, hair dryers, hair curlers, curling
             tong heaters) and electric smoothing irons; electro-thermic domestic
             appliances ; electric heating resistors, other than those of carbon:
             A. Electric instantaneous or storage water heaters and immersion heaters             20                   8
             B. Electric soil heating apparatus and electric space heating apparatus              21                 8-5
             C. Electric hair dressing appliances (for example, hair dryers, hair curlers,
                 curling tong heaters)                                                             19                9-5
             D. Electric smoothing irons                                                          20                11-5
             E. Electro-thermic domestic appliances                                               19                 7-5
             F. Electric heating resistors                                                         18                 7
                                                                                                               »
   85.13     Electrical line telephonic and telegraphic apparatus (including such appar­
             atus for carrier-current line systems):
             A. Apparatus for carrier-current line systems                                         16                6-5
             B. Other                 v                                                           15                 7 -5
   85.14     Microphones and stands therefor; loudspeakers; audio-frequency electric
             amplifiers                                                                           18                  7
 ---pagebreak--- 1 . 11 . 74                         Official Journal of the European Communities                             No L 295 /323
                                                                                                         Rate of Duty
     Heading                                       Description                                  autonomous       conventional
      number
                                                                                                     •/.              •/.
          1                                             2                                             3                4
      85.15   Radiotelegraphic and radiotéléphonie transmission and reception apparatus;
              radio-broadcasting and television transmission and reception apparatus
              (including receivers incorporating sound recorders or reproducers) and
              television cameras; radio navigational aid apparatus, radar apparatus and
              radio remote control apparatus :
              A. Radiotelegraphic and radiotéléphonie transmission and reception
                   apparatus; radio-broadcasting and television transmission and reception
                   apparatus (including receivers incorporating sound recorders or repro­
                   ducers) and television cameras:
                     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, obtained by turning bars, angles, shapes, sections
                         or wire, of solid section, the greatest diameter of which does not
                         exceed 25 mm                                                                22                  9
                   III . Other                                                                       22               13
        85.16  Electric traffic control equipment for railways, roads or inland waterways
               and equipment used for similar purposes in port installations or upon
               airfields                                                                              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 295/324                      Official Journal of the European Communities                                      1 . 11.74
                                                                                                        Rate of Duty
   Heading                                        Description                                  autonomous       conventional
    number
                                                                                                    •/.              •/.
      1                                               2                                              3                4
    85.19    B. Resistors, fixed or variable (including potentiometers), other than
 (continued)     heating resistors                                                                 16                 8
             C. Printed circuits                                                                   15                10
             D. Switchboards and control panels                                                    14               5-5   .
    85.20    Electric filament lamps and electric discharge lamps (including infra-red
             and ultra-violet lamps); arc-lamps; electrically ignited photographic
             flashbulbs :
             A. Filament lamps for lighting                                                        15                 6
             B. Other                                                                              18                 7
             C. Parts                                                                              15               7-5
    85.21    Thermionic, cold cathode and photo-cathode valves and tubes (including
             vapour or gas filled valves and tubes, cathode-ray tubes, television camera
             tubes and mercury arc rectifying valves and tubes); photocells; mounted
             piezo-electric crystals; diodes, transistors and similar semi-conductor devices ;
             electronic microcircuits :
             A. Valves and tubes :
                   I. Rectifying valves and tubes                                                  20                 8
                  II. 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                S
             D. Diodes, transistors and similar semi-conductor           devices ; electronic
                 microcircuits :
                   L 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                8
 ---pagebreak---  1 . 11 . 74                              Official Journal of the European Communities                                No L 295/325
                                                                                                                 Rate of Duty
      Heading                                                Description                                autonomous        conventional
       number
                                                                                                             •/.                ·/.
          1                                                      2                                            3                  4
       85.23        Insulated (including enamelled or anodised) electric wire, cable, bars, strip
                    and the like (including co-axial cable), whether or not fitted with
                     connectors                                                                             17                 11
       85.24        Carbon brushes, arc-lamp carbons, battery carbons, carbon electrodes and
                    other carbon articles of a kind used for electrical purposes:
                    A. Electrodes for electrolysis installations                                             9                  9
                    B. Heating resistors, other than those falling within heading No 85.12                  14                 5-5
                     C. Other                                                                               12                  8
       85.25        Insulators of any material:
                    A. Of ceramic materials                                                                 19                 10
                                                                                                                        with a min.
                                                                                                                          of 15 UA
                                                                                                                         per 100 kg
                                                                                                                          gross, the
                                                                                                                         duty not to
                                                                                                                            exceed
                                                                                                                           19% (a)
                                                                                                                             . 15
                    B. Of artificial plastic materials or of glass fibre                                    19
                     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
(*) The 19% ad valorem ceiling shall only apply to insulators of a value of more than 60 UA per 100 kg.
 ---pagebreak--- No L 295/326                        Official Journal of the European Communities                                1 . 11 . 74
                                                    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 artificial plastic materials (which are generally classified in heading No 39.07) ;
    (c) Articles falling within Chapter 82 (tools) ;
    (d) Articles falling within heading No 83.11 ;
    (e) Machines and mechanical appliances and other articles falling within headings Nos 84.01 to 84.59,
         84.61 or 84.62 and parts of engines and motors falling within heading No 84.63 ;
    (f) Electrical machinery and equipment ( Chapter 85) ;
    (g) Articles falling within Chapter 90 ;
    (h) Clocks ( Chapter 91 ) ;
    (ij) Arms (Chapter 93 ) ;
    (k) Brushes of a kind used as parts of vehicles (heading No 96.02).
3 . References in Chapters 86 to 88 to parts or accessories are to be taken not to apply to parts or accessories
    which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory
    which answers to a description in two or more of the headings of those Chapters is to be classified under
    that heading which corresponds to the principal use of that part or accessory.
4. Flying machines specially constructed so that they can also be used as road vehicles are classified as flying
    machines . Amphibious motor vehicles are classified as motor vehicles .
5 . Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as
    follows :
    ( a) In Chapter 86 if designed to travel on a guide-track ( hovertrains) ;
    (b) In Chapter 87 if designed to travel over land or over both land and water ;
    (c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages
         or also able to travel over ice .
    Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles falling
    within the heading in which the air-cushion vehicles are classified under the above provisions.
 ---pagebreak--- 1 . 11 . 74                        Official Journal of the European Communities                              No L 295/327
    Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and traffic control
    equipment for hovertrain transport systems as traffic control equipment for railways.
Additional Note
Tools and articles necessary for the maintenance or repair of vehicles are to he classified with those vehicles if imported
with them. Other accessories imported with vehicles are also to be classified therewith if they form part of the
normal equipment of the vehicles and are normally sold with them.
                           f
 ---pagebreak---  No L 295/328                            Official Journal of the European Communities                                 1 . 11 . 74
                                                            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 failing within heading No 73.16 ; or
    (c) Electrically powered signalling apparatus falling within heading No 85.16.
2. Heading No 86.09 is to taken to apply, inter alia, to :
    (a) 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.
                                                                                                         Rate of Duty
     Heading                                          Description                               autonomous       conventional
     number
                                                                                                     •/.               •/.
         1                                                2                                          3                  4
     86.01         Steam rail locomotives and tenders                                               13                6-5
     86.02         Electric rail locomotives, battery operated or powered from an external
                   source of electricity                                                            14                 7
     86.03         Other rail locomotives                                                           13                 5
     86.04         Mechanically propelled railway and tramway coaches, vans and trucks, and
                   mechanically propelled track inspection trolleys:
                   A. Electric railway and tramway coaches, vans and trucks (powered from
                      an external source of electricity)                                            14                 7
                   B. Other                                                                         13               6-5
     86.05         Railway and tramway passenger coaches and luggage vans; hospital
                   coaches, prison coaches, testing coaches, travelling post office coaches and
                   other special purpose railway coaches                                            13                 5
    86.06          Railway and tramway rolling-stock, the following: workshops, cranes and
                   other service vehicles                                                           13                5
 ---pagebreak--- 1 . 11.74                       Official Journal of the European Communities                                No L 295/329
                                                                                                       Rate of Duty
     Heading                                   Description                                    autonomous       conventional
     number
                                                                                                   •/.               •/.
        1                                           2                                               3                 4
     86.07   Railway and tramway goods vans, goods wagons and trucks:
             A. Specially designed for the transport of highly radio-active material
                 (EURATOM)                                                                        10                 5
             B. Other                                                                             14                5-5
     86.08   Containers specially designed and equipped for carriage by one or more
             modes of transport:
             A. Containers with an anti-radiation lead covering, for the transport of
                radio-active materials (EURATOM )                                                 10                 5
             B. Other                                                                             15                 6
     86.09   Parts of railway and tramway locomotives and rolling-stock:
             A. Bogies, bissel-bogies and the like, and parts thereof                             13                 5
             B. Brakes and parts thereof                                                          11                4-5
             C. Axles, assembled or not; wheels and parts thereof                                 15                  6
             D. Axle-boxes and parts thereof                                                       15               7-5
             E. Other                                                                  <. . .      14               5-5
     86.10   Railway and tramway track fixtures and fittings; mechanical equipment,
             not electrically powered, for signalling to or controlling road, rail or other
             vehicles, ships or aircraft; parts of the foregoing fixtures, fittings or
             equipment                                                                             13                 6
 ---pagebreak--- No L 295 /330                                Official Journal of the European Communities                                      1 . 11.74
                                                                     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 trans­
     port, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.
2. Motor chassis fitted with cabs are to be treated as falling within heading No 87.02 and not within heading
     No 87.04.
3 . Headings Nos 87.10 and 87.14 are to be taken not to apply to children's cycles which are not fitted with ball
     bearings nor to children's cycles which , though fitted with ball bearings , are not constructed in the normal
     form of adults ' cycles . Such children's cycles are to be treated as falling within heading No 97.01 .
Additional Note
The headings of this Chapter are to be taken not to apply to railway or tramway rolling-stock designed
solely for running on rails .
                                                                                                                  Rate of Duty
      Heading                                                 Description                                autonomous       conventional
      number
                                                                                                              •/.                V,
         1                                                          2                                          3                  4
      87.01           Tractors (other than those falling within heading No 87.07), whether or
                      not fitted with power take-offs, winches or pulleys :
                      A. Agricultural walking tractors, with either a spark ignition or a com­
                          pression ignition engine, of a cylinder capacity of:
                            I. 1 000 cc or less                                                               12                 6
                           II . More than 1 000 cc                                                           18                  9
                      B. Agricultural tractors (excluding walking tractors) and forestry tractors,
                         wheeled ( a)                                                                        20                 18
                      C. Other:
                            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                                                         28                 20
                                        bb ) Other                                                           28                 22
                                    2.  Other                                                                28                 11
                                b ) With other engines                                                       25                 10
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 1 . 11.74                                     Official Journal of the European Communities                             No L 295/331
                                                                                                                  Rate of Duty
     Heading                                                  Description                                autonomous       conventional
     number
                                                                                                              •/.              •/.
         1                                                         2                                          3                 4
      87.03          Special purpose motor lorries and vans (such as breakdown lorries, fire­
                     engines, fire-escapes, road sweeper lorries, snow-ploughs, spraying lorries,
                     crane lorries, searchlight lorries, mobile workshops and mobile radiological
                     units), but not including the motor vehicles of heading No 87.02                        25                10
      87.04           Chassis fitted with engines, for the motor vehicles falling within heading
                     No 87.01 , 87.02 or 87.03 :
                      A. Chassis for tractors falling within subheading 87.01B or C; chassis for
                         motor vehicles falling within heading No 87.02, fitted with either a
                         spark ignition engine of a cylinder capacity of 2 800 cc or more or a
                                                                                                             29                22
                         compression ignition engine of a cylinder capacity of 2 500 cc or more
                     B. Other                                                                                29                11
      87.05           Bodies (including cabs), for the motor vehicles falling within heading
                     No 87.01 , 87.02 or 87.03 :
                      A. For the industrial assembly of:
                         Agricultural walking tractors falling within subheading 87.01A,
                          Motor vehicles for the transport of persons, including vehicles designed
                          for the transport of both passengers and goods, with a seating capacity
                          of less than 15 ,
                         Motor vehicles for the transport of goods or materials, with either a
                         spark ignition engine of a cylinder capacity of less than 2 800 cc or
                          a compression ignition engine of a cylinder capacity of less than
                          2 500 cc,
                         Special purpose motor lorries and vans of heading No 87.03 (a)                      24                12
                      B. Other                                                                               24                20
      87.06           Parts and accessories of the motor vehicles falling within heading No 87.01 ,
                      87.02 or 87.03 :
                      A. For the industrial assembly of:
                          Agricultural walking tractors falling within subheading 87.01A,
                          Motor vehicles for the transport of persons, including vehicles designed
                          for the transport of both passengers and goods, with a seating capacity
                          of less than 15 ,
                          Motor vehicles for the transport of goods or materials, with either
                          a spark ignition engine of a cylinder capacity of less than 2 800 cc or
                          a compression ignition engine of a cylinder capacity of less than
                          2 500 cc,
                                                                                                              19                7
                          Special purpose motor lorries and vans of heading No 87.03 fa)
                      B. Other :
                            I. Wheel centres in star form, cast in one piece, of iron or steel                19                7
                           II . Other                                                                         19               12
      87.07           Works trucks, mechanically propelled, of the types used in factories,
                      varehouses, dock areas or airports for short distance transport or handling
                      of roods (for example, platform trucks, fork-lift trucks and straddle
                      carriers ); tractors of the type used on railway station platforms ; parts of
                      the foregoing vehicles :
                      A. Trucks specially designed for the transport of highly radio-active
                          materials ( EURATOM )                                                               10                5
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 295/332                         Official Journal of the European Communities                                  1 . 11.74
                                                                                                      Rate of Duty
   Headirfg                                         Description                              autonomous        conventional
    number
                                                                                                  ·/.                •/.
       1                                                2                                          3                  4
    87.07     B. Straddle carriers                                                               20                 7-5
 (continued)  C. Other trucks ; tractors:
                     I. Fitted with self-actuated lifting equipment                               16                 7
                    II . Other                                                                   22                 9-5
              D. Parts                                                                           20                  8
    87.08     Tanks and other armoured fighting vehicles, motorised, whether or not
              fitted with weapons, and parts of such vehicles:
              A. Tanks and parts thereof                                                          5                4-5
              B. Other armoured fighting vehicles and parts thereof                              10                  5
    87.09     Motor-cycles, auto-cycles and cycles fitted with an auxiliary motor, with
              or without side-cars; side-cars of all kinds                                       26                10-5
    87.10     Cycles (including delivery tricycles), not motorised                               21                 17
    87.11     Invalid carriages, fitted with means of mechanical propulsion (motorised
             or not)                                                                             17                8-5
    87.12    Parts and accessories of articles falling within heading No 87.09, 87.10
             or 87.11 :
                                                                                                 24                9-5
             A. Of motor-cycles
             B. Other                                                                            20                  8
    87.13    Baby carriages and invalid carriages (other than motorised or otherwise
             mechanically propelled) and parts thereof                                           18                  7
    87.14    Other vehicles (including trailers), not mechanically propelled, and parts
             thereof:
             A. Animal-drawn vehicles                                                            14                  7
             B. Trailers and semi-trailers:
                    I. Specially designed for the transport of highly radio-active materials
                         (EURATOM )                                                              10                  8
                   II. Other                                                                     20                  8
             C. Other vehicles :
                    I. Specially designed for the transport of highly radio-active materials
                         (EURATOM)                                                               10                 5
                   II. Other                                                                     14                5 -5
             D. Parts                                                                            15                 6
 ---pagebreak---  1 . 11.74                                     Official Journal of the European Communities                                                No L 295/333
                                                                      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                                                  Description                                                  autonomous       conventional
        number
                                                                                                                                  •/.               •/.
          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
                               b) Exceeding 2 000 kg but not exceeding Í5 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 i mported duty free or built within the Community. Thi$ suspension
    is subject to compliance with formalities and conditions to be determined by the competent national authorities.
 ---pagebreak--- No L 295 /334                               Official Journal of the European Communities                                    1 . 11.74
                                                                   CHAPTER 89
                                           SHIPS, BOATS AND FLOATING STRUCTURES
Note
A hull, unfinished or incomplete vessel, assembled , unassembled or disassembled, or a complete vessel unassembled
or disassembled, is to be classified within heading No 89.01 if it does not have the essential character of a vessel
of a particular kind.
Additional Notes
1 . Subheadings 89.01 B I and 89.02 B I are to be taken to apply only to vessels, designed as sea-going, having a
     hull of an overall length (excluding any projecting parts) of not less than 12 m. However, fishing boats and
     lifeboats, designed as sea-going, shall be considered as sea-going vessels regardless of their length .
2. Subheading 89.03 A is to be taken to apply only to vessels and floating docks, designed as sea-going.
                                                                                                                Rate of Duty
      Heading                                                 Description                              autonomous       conventional
      number
                                                                                                            ·/.               %
         1                                                        2                                          3                 4
       89.01         Ships, boats and other vessels not falling within any of the following head­
                     ings of this Chapter:
                     A. Warships                                                                          Free              Free
                     B. Other:
                           I. Sea-going vessels                                                      >    Free              Free
                          II. Other :
                               a) Weighing 100 kg or less each                                              13                 5
                               b ) Other                                                                     8                 3
       89.02         Vessels specially designed for towing (tugs) or pushing other vessels :
                     A. Tugs                                                                              Free              Free
                     B. Pusher craft :
                           I. Sea-going                                                                   Free              Free
                          II . Other                                                                         8                 3
       89.03         Light-vessels, fire-floats, dredgers of all kinds, floating cranes, and other
                     vessels the navigability of which is subsidiary to their main function;
                     floating docks:
                     A. Sea-going                                                                          Free             Free
                     B. Other                                                                                8                 4
       89.04         Ships, boats and other vessels for breaking up (a)                                    Free             Free
       89.05         Floating structures other than vessels (for example, coffer-dams, landing
                     stages, buoys and beacons)                                                             10                 7
(a) Exemption shall be granted subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 1 . 11.74                               Official Journal of the European Communities                       No L 295 /335
                                                       SECTION XVIII
                         OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,
                       CHECKING, PRECISION, MEDICAL AND SURGICAL INSTRUMENTS
                    AND APPARATUS ; CLOCKS AND WATCHES ; MUSICAL INSTRUMENTS ;
       SOUND RECORDERS AND REPRODUCERS ; TELEVISION IMAGE AND SOUND RECORDERS
                               AND REPRODUCERS, MAGNETIC ; PARTS THEREOF                          .
                                                          CHAPTER 90
              OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING , CHECKING, PRECISION,
                    MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS ; PARTS THEREOF
Notes
1 . This Chapter does not cover :
     (a) Articles of a kind used in machines, appliances, instruments or apparatus , of unhardened vulcanised rub­
           ber, falling within heading No 40.14, of leather or of composition leather, falling within heading No 42.04
           or of textile material (heading No 59.17) ;
     (b) Refractory goods of heading No 69.03 ; laboratory, chemical or industrial wares of heading No 69.09 ;
     (c) Glass mirrors, not optically worked, falling within heading No 70.09, and mirrors of base metal or of
           precious metal, not being optical elements , falling within heading No 83.12 or Chapter 71 ;
     (d) Goods falling within heading No 70.07, 70.11 , 70.14, 70.15, 70.17 or 70.18 ;
     (e) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of
           artificial plastic materials (which are generally classified in heading No 39.07) ;
     (f) Pumps incorporating measuring devices , of heading No 84.10 ; weight-operated counting and checking
           machinery, and separately imported weights for balances (heading No 84.20) ; lifting and handling machin­
           ery of heading No 84.22 ; fittings for adjusting work or tools on machine-tools, of heading No 84.48, inclu­
           ding fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not those
           which are in themselves essentially optical instruments (for example, alignment telescopes); valves and
           other appliances of heading No 84.61 ;
     (g) Searchlights and spotlights, of a kind used on motor vehicles, of heading No 85.09, and radio navigational
           aid or radar apparatus of heading No 85.15 ;
     (h) Cinematographic sound recorders, reproducers and re-recorders , operating solely by a magnetic process
           (heading No 92.11 ); magnetic sound-heads (heading No 92.13);
     (ij ) Articles of Chapter 97 ;
     (k) Capacity measures, which are to be classified according to the material of which they are made ; or
     (1)   Spools, reels or similar supports (which are to be classified according to their constituent material, for
           example, in heading No 39.07 or Section XV).
 ---pagebreak--- No L 295/336                             Official Journal of the European Communities                                1 . 11.74
2. Subject to Note 1 above, parts or accessories which are suitable for use solely or principally with machines,
    appliances, instruments or apparatus falling within any heading of this Chapter are to be classified as follows :
    (a) Parts or accessories constituting in themselves machines, appliances, instruments or apparatus (including
          optical elements of heading No. 90.01 or 90.02) of any particular heading of the present Chapter or of
          Chapter 84, 85 or 91 (other than headings Nos 84.65 and 85.28) are to be classified in that heading ;
    (b) Other parts or accessories are to be classified in heading No 90.29 if they answer to the terms of that head­
          ing ; otherwise they are to be classified in the heading appropriate to the machine, appliance, instrument
          or apparatus itself.
3 . Heading No 90.05 is to be taken not to apply to astronomical telescopes of a kind unsuitable for terrestrial obser­
    vation (heading No 90.06), or to telescopic sights for fitting to firearms, periscopic telescopes for fitting to
    submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter ; such
    telescopic sights and telescopes are to be classified in heading No 90.13 .
 4. Measuring or checking optical instruments , appliances or machines which , but for this Note, could be classi­
     fied both in heading No 90.13 and in heading No 90.16, are to be classified in heading No 90.16 .
5 . Heading No 90.28 is to be taken to apply, and apply only, to :
     (a) Instruments or apparatus for measuring or checking electrical quantities ;
    (b) Machines, appliances, instruments or apparatus of a kind described in heading No 90.14, 90.15, 90.16,
          90.22, 90.23, 90.24, 90.25 or 90.27 (other than stroboscopes), the operation of which depends on an electri­
          cal phenomenon which varies according to the factor to be ascertained or automatically controlled ;
    (c) Instruments or apparatus for measuring or detecting alpha , beta , gamma, X-ray, cosmic or similar radi­
          ations ; and
    (d) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling
          non-electrical quantities the operation of which depends on an electrical phenomenon varying according
          to the factor to be controlled.
6. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles
    if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to
    be classified under their appropriate headings.
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                                          Description                              autonomous       conventional
     number
                                                                                                    •/.               •/.
        1                                                 2                                          3                 4
      90.01        Lenses, prisms, mirrors and other optical elements, of any material,
                   unmounted, other than such elements of glass not optically worked; sheets
                   or plates, of polarising material:
                   A. Lenses, prisms, mirrors and other optical elements                           17                14
                   B. Sheets or plates of polarising material                                      18                 9
      90.02       Lenses, prisms, mirrors and other optical elements, of any material,
                  mounted, being parts of or fittings for instruments or apparatus, other than
                  such elements of glass not optically worked                                      17                14
     90.03        Frames and mountings, and parts thereof, for spectacles, pince-nez,
                  lorgnettes, goggles and the like                                                 19               7-5
 ---pagebreak--- 1 . 11.74                        Official Journal of the European Communities                               No L 295/337
                                                                                                      Rate of Duty
     Heading                                    Description                                  autonomous        conventional
     number
                                                                                                  •/.                •/.
        1                                           2                                             3                   4
     90.04   Spectacles, pince-nez, lorgnettes, goggles and the like, corrective, protective
             or other                                                                            19                 9-5
     90.05   Refracting telescopes (monocular and binocular), prismatic or not                   20                 13
     90.06   Astronomical instruments (for example, reflecting telescopes, transit
             instruments and equatorial telescopes), and mountings therefor, but not
             including instruments for radio-astronomy                                           17                 12
     90.07   Photographic cameras ; photographic flashlight apparatus :
             A. Photographic cameras                                                             18                 13
             B. Photographic flashlight apparatus                                                16                  8
     90.08   Cinematographic cameras, projectors, sound recorders and sound
             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 in this Chapter;
             photo-copying apparatus (whether incorporating an optical system or of the
             contact type) and thermo-copying apparatus ; screens for projectors:
             A. Photo-copying apparatus incorporating an optical system                          18                 13
             B. Thermo-copying apparatus                                                         15                  6
             C. Other                                                                            15                  7
     90.11   Microscopes and diffraction apparatus, electron and proton                          15                  9
     90.12   Compound optical microscopes, whether or not provided with means for
             photographing or projecting the image                                               18                10-5
     90.13   Optical appliances and instruments (but not including lighting appliances
             other than searchlights or spotlights), not falling within any other heading
             of this Chapter                                                                     18                 11
 ---pagebreak--- No L 295/338                            Official Journal of the European Communities                                 1 . 11.74
                                                                                                       Rate of; Duty
   Heading                                           Description                              autonomous        conventional
   number
                                                                                                   •/.                •/.
      1                                                   2                                        3                   4
   90.14      Surveying (including photogrammetrical surveying), hydrographie, navi­
              gational, meteorological, hydrologicai and geophysical instruments; com­
              passes; rangefinders :
               A. Compasses                                                                        17               10-5
              B. Other                                                                            17                 8-5
    90.15      Balances of a sensitivity of 5 eg or better, with or without their weights . .      18                  9
    90.16      Drawing, marking-out and mathematical calculating instruments, drafting
               machines, pantographs, slide rules, disc calculators and the like; measuring
               or checking instruments, appliances and machines, not falling within any
               other heading of this Chapter (for example, micrometers, callipers, gauges,
               measuring rods, balancing machines); profile projectors :
               A. Drawing, marking-out and mathematical calculating instruments, 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      Mechano-therapy appliances; massage apparatus; psychological aptitude­
               testing apparatus; artificial respiration, ozone therapy, oxygen therapy,
               aerosol therapy or similar apparatus; breathing appliances (including gas
               masks and similar respirators)                                                      16                 6-5
    90.19      Orthopaedic appliances, surgical belts, trusses and the like; splints and
               other fracture appliances; artificial limbs, eyes, teeth and other artificial
               parts of the body; 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--- 1.11.74                          Official Journal of the European Communities                             No L 295/339
                                                                                                     Rate of Duty
   Heading                                     Description                                  autonomous       conventional
   number
                                                                                                 •/.               •/.
      1                                            2                                             3                  4
    90.20  Apparatus based on the use of X-rays or of the radiations from radio-active
            substances (including radiography and radiotherapy apparatus); X-ray
            generators; X-ray tubes; X-ray screens; X-ray high tension generators;
            X-ray control panels and desks; X-ray examination or treatment tables,
            chairs and the like                                                                 16                6-5
    90.21  Instruments, apparatus or models, designed solely for demonstrational
            purposes (for example, in education or exhibition), unsuitable for other
                                                                                                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                                                            L 17               10-5
            D. Other                                                                            17                 7
   90.24   Instruments and apparatus for measuring, checking or automatically con­
            trolling the flow, depth, pressure or other variables of liquids or gases, or
           for automatically controlling temperature, (for example, pressure gauges,
           thermostats, level gauges, flow meters, heat meters, automatic oven­
           draught regulators), not being articles falling within heading No 90.14:
           A. Pressure gauges (manometers)                                                      18                 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 or sound (such as photometers (including exposure
           meters), calorimeters); microtomes                                                   16                10
   90.26   Gas, liquid and electricity supply or production meters; calibrating meters
           therefor                                                                             15                9
 ---pagebreak--- No L 295 /340                      Official Journal of the European Communities                                    1 . 11.74
                                                                                                       Rate of Duty
   Heading                                        Description                                 autonomous       conventional
   number
                                                                                                   •/.               •/.
      1                                               2                                             3                 4
    90.27     Revolution counters, production counters, taximeters, mileometers, pedo­
              meters and the like, speed indicators (including magnetic speed indicators)
              and tachometers (other than articles falling within heading No 90.14);
              stroboscopes:
              A. Revolution counters, production counters, taximeters and other counters          16                6-5
              B. Speed indicators and tachometers                                                 18                 9
              C. Stroboscopes                                                                     14                8-5
   90.28      Electrical measuring, checking, analysing or automatically controlling
              instruments and apparatus :
              A. Electronic instruments and apparatus                                             16                13
              B. Other                                                                            16                6-5
   90.29      Parts or accessories suitable for use solely or principally with one or more
              of the articles falling within heading No 90.23, 90.24, 90.26, 90.27 or 90,28 :
              A. Parts or accessories suitable for use solely or principally with the
                                                                                                  16                13
                  electronic instruments or apparatus falling within subheading 90.28A
              B. Other :
                   I. Parts of base metal, obtained by turning bars, angles, shapes, sections
                      or wire, of solid section, the greatest diameter of which does not
                      exceed 25 mm              ,                                                 16                6-5
                  II. Other                                                                       16                7-5
 ---pagebreak---  1 . 11.74                             Official Journal of the European Communities                            No L 295/341
                                                         CHAPTER 91
                                     CLOCKS AND WATCHES AND PARTS THEREOF
Notes
1 . For the purposes of headings Nos 91.02 and 91.07, the expression " watch movements" means movements regu­
     lated by a balance-wheel and hairspring or by any other system capable of determining intervals of time, not
     exceeding 12 mm in thickness when measured with the plate, the bridges and any additional outer plates.
2. Headings Nos 91.07 and 91.08 are to be taken not to apply to spring-operated or weight-operated motors not
     fitted, nor adapted to be fitted, with escapements (heading No 84.08).
3 . This Chapter does not cover parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV)
     nor similar goods of artificial plastic materials (which are generally classified in heading No 39.07). The Chapter
     also excludes weights, clock or watch glasses, watch chains or straps, parts of electrical equipment, ball bearings
     or bearing balls. Clock and watch springs are to be classified as clock or watch parts (heading No 91.11 ).
4. Except as provided in Notes 2 and 3 , movements and other parts suitable for use both in clocks or watches
     and in other articles (for example, precision instruments) are to be taken as falling within this Chapter and not
     within any other Chapter.
5 . Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles
     if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be
     classified under their appropriate headings.
                                                                                                         Rate of Duty
      Heading                                        Description                                 autonomous       conventional
      number
                                                                                                      %                •/t
          1                                              2                                             3               4
       91.01       Pocket-watches, wrist-watches and other watches, including stop-watches            13              7-5
                                                                                                 with min.        with min.
                                                                                                   of 0-50          of 0-35
                                                                                                  UA each       UA each and
                                                                                                                 max. of 1·05
                                                                                                                   UA each
       91.02       Clocks with watch movements (excluding clocks of heading No 91.03 ):
                   A. Electric or electronic :
                        L. 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--- No L 295/342                       Official Journal of the European Communities                                  1 . 11 . 74
                                                                                                    Rate of Duty
   Heading                                      Description                                autonomous        conventional
   number
                                                                                                •/.                •/.
      1                                              2                                           3                  4
   91.05     Time of day recording apparatus; apparatus with clock or watch movement
             (including secondary movement) or with synchronous motor, for measuring,
             recording or otherwise indicating intervals of time                               15                10-5
   91.06     Time switches with clock or watch movement (including secondary move­
             ment) or with synchronous motor                                                   14                 10
   91.07     Watch movements (including stop-watch movements), assembled:
             A. With balance-wheel and hairspring                                              14                 10
                                                                                           with min.         with min.
                                                                                          of 0-40 UA        of 0-28 UA
                                                                                              each              each
             B. Other                                                                          14                 10
   91.08     Clock movements, assembled                                                        14                 10
   91.09     Watch cases and parts of watch cases                                              9                 6-5
   91.10     Clock cases and cases of a similar type for other goods of this Chapter, and
             parts thereof                                                                     14                7-5
   91.11     Other clock and watch parts:
             A. Watchmakers' jewels (precious and semi-precious stones, natural,
                 synthetic, reconstructed or imitation), neither mounted nor set                8                5-5
             B. Springs, including hairsprings                                                 12                8-5
             C. Watch movements, unassembled:
                   I. With balance-wheel and hairspring                                        14                    10
                                                                                           with min.         with min.
                                                                                          of 0-40 UA        of 0-28 UA
                                                                                             each               each
                  II. Other                                                                    14                 10
             D. Clock movements, unassembled                                                   14                 10
             E. Rough watch movements                                                          11                7-5
             F. Other                                                                          11                7-5
 ---pagebreak--- 1 . 11.74                                Official Journal of the European Communities                       No L 295/343
                                                             CHAPTER 92
      \
    MUSICAL INSTRUMENTS ; SOUND RECORDERS AND REPRODUCERS ; TELEVISION IMAGE AND SOUND
           RECORDERS AND REPRODUCERS, MAGNETIC ; PARTS AND ACCESSORIES OF SUCH ARTICLES
Notes
1 . This Chapter does not cover :
     (a) Film wholly or partly sensitised for photographic or photo-electric recording or such film exposed, whether
            or not developed (Chapter 37);
      (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
            artificial plastic materials (which are generally classified in heading No 39.07) ;
      (c) Microphones , amplifiers , loudspeakers , head-phones, switches , stroboscopes and other accessory instru­
            ments , apparatus or equipment falling within Chapter 85 or 90, for use with but not incorporated in or
            housed in the same cabinet as instruments of the present Chapter ; sound recorders or reproducers
            combined with a radio or television receiver (heading No 85.15) ;
      (d) Brushes (for cleaning musical instruments) falling within heading No 96.02 ;
      (e) Toy instruments (heading No 97.03);
      (f)   Collectors' pieces or antiques (heading No 99.05 or 99.06) ; or
      (g) Spools , reels or similar supports (which are to be classified according to their constituent material, for
            example, in heading No 39.07 or Section XV).
2. Bows and sticks and similar devices used in playing the musical instruments of headings Nos 92.02 ' and 92.06
     imported with such instruments in numbers normal thereto and clearly intended for use therewith, are to be
     classified in the same heading as the relative instruments .
     Perforated music rolls (heading No 92.10) and gramophone records and the like (heading No 92.12) imported
     with an instrument are to be treated as separate articles and not as forming a part of such instrument.
3 . Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles
     if they are of a kind normally sold therewith . Cases , boxes and similar containers imported separately are to be
      classified under their appropriate headings .
                                                                                                        Rate of Duty
      Heading                                          Description                              autonomous      conventional
        number
                                                                                                     %               •/.
          1                                                2                                          3               4
        92.01         Pianos (including automatic pianos, whether or not with keyboards);
                      harpsichords and other keyboard stringed instruments; harps but not
                      including aeolian harps:
                      A. Pianos (including automatic pianos, whether or not with keyboards):
                           I. Upright pianos                                                         22               9
                          II. Other                                                                  20              10
                      B. Other                                                                       18               7
 ---pagebreak--- No L 295 /344                     Official Journal of the European Communities                                   1 . 11 . 74
                                                                                                    Rate of Duty
   Heading                                       Description                               autonomous       conventional
   number
                                                                                                •/.               ·/.
      1                                              2                                           3                 4
   92.02       Other string musical instruments                                                21               10-5
   92.03      Pipe and reed organs, including harmoniums and the like                          20                 8
   92.04      Accordions, concertinas and similar musical instruments; mouth organs . .         15                7-5
   92.05      Other wind musical instruments                                                    18                 7
   92.06
              Percussion musical instruments (for example, drums, xylophones, cymbals,
              castanets)                                                                        18              10-5
   92.07      Electro-magnetic, electrostatic, electronic and similar musical instruments
              (for example, pianos, organs, accordions)                                        19                9-5
   92.08      Musical instruments not falling within any other heading of this Chapter
              (for example, fairground organs, mechanical street organs, musical boxes,
              musical saws); mechanical singing birds; decoy calls and effects of all
              kinds ; mouth-blown sound signalling instruments (for example, whistles
              and boatswains' pipes):
              A. Musical boxes                                                                 14                 6
              B. Other                                                                         14                 7
   92.09      Musical instrument strings                                                       17                 7
   92.10      Parts and accessories of musical instruments (other than strings), including
              perforated music rolls and mechanisms for musical boxes ; metronomes,
              tuning forks and pitch pipes of all kinds:
              A. Mechanisms for musical boxes                                                  18                 4
              B. Other                                                                         18                 9
   92.11      Gramophones, dictating machines and other sound recorders and repro­
              ducers, including record-players and tape decks, with or without sound­
              heads; television image and sound recorders and reproducers, magnetic :
              A. Sound recorders and reproducers :
                   I. Sound   recorders                                                        19               7-5
                  II. Sound reproducers                                                        19               9-5
                 III. Combined sound recorders and reproducers                                 16               8-5
              B. Television image and sound recorders and reproducers, magnetic ....           13                 8
 ---pagebreak--- 1 . 11.74                         Official Journal of the European Communities                        No L 295 /345
                                                                                                 Rate of Duty
     Heading                                    Description                              autonomous      conventional
     number
                                                                                              Vo               •/.
        1                                           2                                         3                 4
     92.12   Gramophone records and other sound or similar recordings ; matrices for
             the production of records, prepared record blanks, film for mechanical
             sound recording, prepared tapes, wires, strips and like articles of a kind
             commonly used for sound or similar recording:
             A. Prepared for recording, but not recorded                                     17                7
             B. Recorded :
                  I. Wax recordings, discs, matrices and other intermediate forms :
                     a) For the production of records                                        11               4-5
                     b ) Other                                                               17               8-5
                 II. Other:
                     a) Records :
                         1 . For teaching languages                                           9               3-5
                         2. Other                                                            17                7
                     b ) Other recording media (tapes, wires, strips and like articles):
                         1 . Magnetically recorded for the scoring of cinematograph film  2-35 UA         1-17 UA
                                                                                         per 100 m       per 100 m
                         2.  Other                                                           19              7-5
     92.13   Other parts and accessories of apparatus falling within heading No 92.11 :
             A. Sound-heads and parts thereof                                                20             10-5
             B. Needles; diamonds, sapphires and other precious or semi-precious
                stones (natural, synthetic or reconstructed), whether or not mounted . .     13                5
             C. Parts of base metal, obtained by turning bars, angles, shapes, sections
                 or wire, of solid section, the greatest diameter of which does not
                exceed 25 mm                                                                 18                7
             D. Other                                                                        18                9
 ---pagebreak--- No L 295/ 346                         Official Journal of the European Communities                               1 . 11.74
                                                         SECTION XIX
                                   ARMS AND AMMUNITION ; PARTS THEREOF
                                                             CHAPTER 93
                                       ARMS AND AMMUNITION ; PARTS THEREOF
Notes
1 . This Chapter does not cover :
    (a) Goods falling within Chapter 36 (for example, percussion caps, detonators , signalling flares) ;
    (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
          artificial plastic materials (which are generally classified in heading No 39.07) ;
    (c) Armoured fighting vehicles (heading No 87.08);
    (d) Telescopic sights and other optical devices suitable for use with arms, unless mounted on a firearm or
          imported with the firearm on which they are designed to be mounted (Chapter 90) ;
    (e) Bows, arrows, fencing foils or toys falling within Chapter 97 ; or
    (f)   Collectors' pieces or antiques (heading No 99.05 or 99.06).
2. In heading No 93.07, the reference to "parts thereof" is to be taken not to include radio or radar apparatus of
    heading No 85.15 .
3 . Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles
    if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to
    be classified under their appropriate headings.
                                                                                                     Race of Duty
     Heading                                           Description                            autonomous     conventional
      number
                                                                                                   %               •/.
        1                                                   2                                      3                4
      93.01         Side-arms (for example, swords, cutlasses and bayonets) and parts thereof
                    and scabbards and sheaths therefor                                             8                4
      93.02         Revolvers and pistols, being firearms :
                    A. 9 mm calibre and higher                                                     9              7-5
                    B. Other                                                                      16              11-5
      93.03         Artillery weapons, machine-guns, sub-machine-guns and other military
                    firearms and projectors (other than revolvers and pistols)                 Free              Free
 ---pagebreak--- 1 . 11 . 74                        Official Journal of the European Communities                          No L 295/347
                                                                                                    Rate of Duty
     Heading                                    Description                                 autonomous      conventional
      number
                                                                                                 %                •/.
         1                                          2                                            3                4
      93.04  Other firearms, including Verv light pistols, pistols and revolvers for firing
             blank ammunition only, line-throwing guns and the like:
             A. Sporting and targêt 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; ammunition and parts thereof,
             including cartridge wads; lead shot prepared for ammunition :
             A. For revolvers and pistols falling within heading No 93.02 and for sub­
                machine-guns falling within heading No 93.03                                    13               6-5
             B. Other :
                  I. For military purposes :
                      a) For weapons falling within heading No 93.03                             6                3
                      b ) Other                                                                 12                7
                 II . Other:
                      a) Sporting and target shooting cartridges                                19               9-5
                      b) Other                                                                  17               8-5
 ---pagebreak---  No L 295/348                          Official Journal of the European Communities                              1 . 11.74
                                                        SECTION XX
                                    MISCELLANEOUS MANUFACTURED ARTICLES
                                                         CHAPTER 94
         FURNITURE AND PARTS THEREOF ; BEDDING, MATTRESSES , MATTRESS SUPPORTS, CUSHIONS
                                          AND SIMILAR STUFFED FURNISHINGS
Notes
1 . This Chapter does not cover :
     (a) Pneumatic or water mattresses, pillows or cushions, falling within Chapter 39, 40 or 62 ;
     (b) Standard lamps, table lamps, wall lamp brackets and other lighting fittings ; these are classified according
           to the constituent material (for example, in heading No 44.27, 70.14 or 83.07) ;
     (c) Articles of stone, ceramic or any other material referred to in Chapter 68 or 69, used as seats, tables or
           columns, of the kind used in parks, gardens or vestibules (Chapter 68 or 69) ;
     (d) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) falling
           within heading No 70.09 ;
     (e) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
           artificial plastic materials (which are generally classified in heading No 39.07 ) ; and safes falling within
           heading No 83.03 ;
     (f) Furniture specially designed as parts of refrigerators of heading No 84.15 ; furniture specially designed for
          sewing machines (heading No 84.41 ) ;
    (g) Furniture specially designed as parts of radio-gramophones , wireless sets or television sets (heading No
           85.15);
    (h) Dentists' spittoons falling within heading No 90.17 ;
    (ij ) Goods falling within Chapter 91 (for example, clocks and clock cases) ;
    (k) Furniture specially designed as parts of gramophones, of dictating machines or of other sound repro­
          ducers or recorders, falling within heading No 92.13 ; or
    (1) Toy furniture (heading No 97.03), billiard tables and other furniture specially constructed for games (head­
          ing No 97.04) or for conjuring tricks (heading No 97.05).
2. The articles (other than parts) referred to in headings Nos 94.01 , 94.02 and 94.03 are to be classified in those
    headings only if they are designed for placing on the floor or ground .
    This provision is, however, to be taken not to apply to the following which are still to be classified in the above­
    mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other :
    (a) Kitchen cabinets and similar cupboards ;
    (b) Seats and beds ;
    (c) Unit bookcases and similar unit furniture.
 ---pagebreak---  1 . 11.74                                Official Journal of the European Communities                         No L 295/349
3 . (a) In this Chapter references to parts of goods do not include reference to sheets (whether or not cut to shape
            but not combined with other parts) of glass (including mirrors) or of marble or other stone.
      (b) Goods described in heading No 94.04, imported separately, are not to be classified in heading No 94.01 ,
            94.02 or 94.03 as parts of goods.
                                                                                                          Rate of Duty
       Heading                                          Description                               autonomous      conventional
       number
                                                                                                       %                •/.
          1                                                 2                                          3                 4
       94.01        Chairs and 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--- No L 295/350                           Official Journal of the European Communities                             1 . 11.74
                                                            CHAPTER 95
                    ARTICLES AND MANUFACTURES OF CARVING OR MOULDING MATERIAL
Note
This Chapter does not cover :
(a) Articles falling within Chapter 66 (for example, parts of umbrellas , walking-sticks)
(b) Fans or hand screens, non-mechanical (heading No 67.05) ;
( c) Articles falling within Chapter 71 (for example, imitation jewellery) ;
(d) Cutlery or other articles falling within Chapter 82 with handles or other parts of carving or moulding materials ;
       the headings of the present Chapter apply, however, to separately imported handles or other parts of such
       articles ;
(e) Articles falling within Chapter 90 (for example, spectacle frames) ;
(f) Articles falling within Chapter 91 (for example, clock or watch cases) ;
(g) Articles falling within Chapter 92 (for example, musical instruments and parts thereof) ;
(h) Articles falling within Chapter 93 (arms and parts thereof) ;
 (ij ) Articles falling within Chapter 94 (furniture and parts thereof) ;
(k) Brushes, powder puffs or other articles falling within Chapter 96 ;
 (1) Articles falling within Chapter 97 (toys, games and sports requisites) ;
(m) Articles falling within Chapter 98 (for example, buttons, cuff-links, smoking pipes , combs) ; or
 (n) Collectors' pieces or antiques (Chapter 99).
                                                                                                    Rate of Duty
       Heading                                        Description                            autonomous     conventional
       number
                                                                                                  %               •/.
          1                                                2                                      3                4
       95.01        Worked tortoise-shell and articles of tortoise-shell:
                    A. Plates, sheets, rods, tubes, discs and similar forms, not polished or
                       otherwise worked                                                           9              3-5
                    B. Other                                                                     16                8
       95.02        Worked mother of pearl and articles of mother of pearl:
                    A. Plates, sheets, rods, tubes, discs and similar forms, not polished or
                       otherwise worked (including Jerusalem pearls)                              9              4-5
                    B. Other                                                                     17              10-5
 ---pagebreak--- 1 . 11.74                          Official Journal of the European Communities                           No L 295 /351
                                                                                                     Rate of Duty
     Heading                                     Description                                 autonomous      conventional
     number
                                                                                                  %                •/.
        1                                            2                                            3                 4
     95.03   Worked ivory and articles of ivory:
             A. Plates, sheets, rods, tubes, discs and similar forms, not polished or
                 otherwise worked                                                                 9               3-5
             B. Other                                                                            17               8-5
     95.04   Worked bone (excluding whalebone) and articles of bone (excluding whale­
             bone):
             A. Plates, sheets, rods, tubes, discs and similar forms, not polished or
                 otherwise worked                                                                10                4
             B. Other                                                                            15                6
     95.05   Worked horn, coral (natural or agglomerated) and other animal carving
             material, and articles of horn, coral (natural or agglomerated) or of other
             animal carving material:
             A. Coral (natural or agglomerated), worked:
                   I. Combined with other materials                                              15               7-5
                  II. Other                                                                       7               3
             B. Worked quills                                                                    10               5
             C. Other animal carving material, worked:
                   I. Plates, sheets, rods, tubes, discs and similar forms, not polished
                      or otherwise worked                                                         8                4
                  II. Other                                                                       16               8
      95.06  Worked vegetable carving material (for example, corozo) and articles of
             vegetable carving material:
             A. Plates, sheets, rods, tubes, discs and similar forms, not polished or other­
                 wise worked                                                                      6               2-5
             B. Other                                                                             12               6
      95.07  Worked jet (and mineral substitutes for jet), amber, meerschaum, agglomer­
             ated amber and agglomerated meerschaum, and articles of those substances:
             A. Plates, sheets, rods, tubes, discs and similar forms, not polished or
                 otherwise worked                                                                 5                2
             B. Other                                                                             13               5
      95.08  Moulded or carved articles of wax, of stearin, of natural gums or natural
             resins (for example, copal or rosin) or of modelling pastes, and other
             moulded or carved articles not elsewhere specified or included; worked,
             unhardened gelatin (except gelatin falling within heading No 35.03) and
             articles of unhardened gelatin :
             A. Artificial honeycombs of wax                                                      10                5
             B. Other                                                                             17                7
 ---pagebreak--- No L 295 /352                      Official Journal of the European Communities                                     1 . 11.74
                                                         CHAPTER 96
                     BROOMS, BRUSHES, FEATHER DUSTERS, POWDER-PUFFS AND SIEVES
Notes
1 . This Chapter does not cover :
    (a) Articles falling within Chapter 71 ;
    (b) Brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes , falling
          within heading No 90.17 ; or
    (c) Toys (Chapter 97).
2. In heading No 96.03 , the expression "prepared knots and tufts for broom or brush making" is to be taken to
    apply only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready
    for incorporation without division in brooms or brushes, or which require only such further minor processes
    as glueing or coating the butts, or trimming to shape at the top , to render them ready for such incorporation.
                                                                                                       Rate of Duty
     Heading                                       Description                                autonomous        conventional
     number
                                                                                                   •/o               •/«
        1                                              2                                            3                 4
     96.01       Brooms and brushes, consisting of twigs or other vegetable materials
                 merely bound together and not mounted in a head (for example, besoms
                 and whisks), with or without handles                                             18                 9
     96.02       Other brooms and brushes (including brushes of a kind used as parts of
                 machines); paint rollers; squeegees (other than roller squeegees) and mops :
                 A. Tooth brushes                                                                 25                 10
                 B. Brushes of a kind used as parts of machines                                   17                 7
                 C. Other                                                                         21                15
     96.03       Prepared knots and tufts for broom or brush making                               18                 9
     96.04       Feather dusters                                                                  19                9-5
     96.05       Powder-puffs and pads for applying cosmetics or toilet preparations, of
                 any material                                                                     20                10
     96.06       Hand sieves and hand riddles, of any material                                    20                 8
 ---pagebreak--- 1 . 11.74                               Official Journal of the European Communities                    No L 295/ 353
                                                          CHAPTER 97
                               TOYS , GAMES AND SPORTS REQUISITES ; PARTS THEREOF
Notes
1 . This Chapter does not cover :
     (a) Christmas tree candles (heading No 34.06);
     (b) Fireworks or other pyrotechnic articles falling within heading No 36.05 ;
     (c) Yarns , monofil, cords or gut and the like for fishing, cut to length but not made up into fishing lines ,
           falling within Chapter 39, heading No 42.06 or Section XI ;
     (d) Sports bags or other containers of heading No 42.02 or 43.03 ;
     (e) Sports clothing or fancy dress, of textiles, falling within Chapter 60 or 61 ;
     (f) Textile flags or bunting, or sails for boats or land craft, falling within Chapter 62 ;
     (g) Sports footwear (other than skating boots with skates attached), cricket pads, shin-guards or the like,
           falling within Chapter 64, or sports headgear falling within Chapter 65 ;
     (h) Climbing sticks , whips , riding crops or the like (heading No 66.02), or parts thereof (heading No 66.03 ) ;
     (ij ) Unmounted glass eyes for dolls or other toys, falling within heading No 70.19 ;
     (k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
           artificial plastic materials (which are generally classified in heading No 39.07) ;
     (1)   Articles falling within heading No 83.11 ;
     (m) Sports vehicles (other than bobsleighs, toboggans and the like) falling within Section XVII ;
      (n) Children's cycles fitted with ball bearings and 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 fall­
     ing within any heading of this Chapter are to be classified with those articles.
 ---pagebreak--- No L 295/354                       Official Journal of the European Communities                                   1 . 11 . 74
                                                                                                     Rate of Duty
   Heading                                       Description                                autonomous       conventional
   number
                                                                                                 •/.               '/.
      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                                                                           U                  12
   97.08     Roundabouts, swings, shooting galleries and other fairground amusements ;
             travelling circuses, travelling menageries and travelling theatres                 14                5-5
 ---pagebreak---  1 . 11.74                                    Official Journal of the European Communities                            No L 295/355
                                                                 CHAPTER 98
                                            MISCELLANEOUS MANUFACTURED ARTICLES
Notes
1 . This Chapter does not cover :
      (a) Eyebrow and other cosmetic pencils ( heading No 33.06) ;
      ( b) Buttons, studs, cuff-links or other articles of a kind described in heading No 98.01 or 98.12, if made wholly
           or partly of precious metal or rolled precious metal ( subject to the provisions of Note 2 ( a) to Chapter 71 )
           or if containing pearls or precious or semi-precious stones (natural, synthetic or reconstructed) (Chapter 71 ) ;
      (c) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
            artificial plastic materials (which are generally classified in heading No 39.07) ;
      (d) Mathematical drawing pens ( heading No 90.16); or
      (e) Toys falling within Chapter 97.
2 . Subject to Note 1 above, the headings in this Chapter are to be taken to apply to goods of the kind described
     whether or not composed wholly or partly of precious metal or rolled precious metal or of pearls or precious
     or semi-precious stones (natural, synthetic or reconstructed).
3 . Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles
     if they are of a kind normally sold therewith . Cases , boxes and similar containers imported separately are to
      be classified under their appropriate headings .
                                                                                                                Rate of Duty
       Heading                                             Description                                 autonomous        conventional
        number
                                                                                                            ®/o               »/o
           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               11-5
                       B. Other                                                                            20                 14
        98.03          Fountain pens, stylograph pens and pencils (including ball point pens and
                       pencils) and other pens, pen-holders, pencil-holders and similar holders ,
                       propelling pencils and sliding pencils ; parts and fittings thereof, other than
                       those falling within heading No 98.04 or 98.05 :
                       A. Fountain pens and stylograph pens and pencils ( including ball point
                           pens and pencils )                                                              22                 13
                       B. Other pens, pen-holders ; propelling pencils and sliding pencils ; pencil­
                           holders and similar holders                                                     19                9-5
                       C. Parts and fittings :
                            I. Parts of base metal, obtained by turning bars, angles, shapes, sections
                                or wire , of solid section                                                 17                7 -5
                           II . Other                                                                      17                 7
 ---pagebreak--- No L 295 /356                        Official Journal of the European Communities                                  1 . 11 . 74
                                                                                                      Rate of Duty
   Heading                                         Description                               autonomous        conventional
   number
                                                                                                  •/.               •/.
      1                                               2                                            3                 4
    98.04     Pen nibs and nib points:
              A. Pen nibs :
                    I. Of gold                                                                    10                4
                   II. Of other material                                                          16               6-5
              B. Nib points                                                                        5                 2
    98.05     Pencils (other than pencils of heading No 98.03), pencil leads, slate pencils,
              crayons and pastels, drawing charcoals and writing and drawing chalks ;
              tailors' and billiards chalks :
              A. Pencils, pencil leads, slate pencils, crayons, pastels and drawing char­
                  coals :
                    I. Pencils or crayons, with 'leads' encased in a rigid sheath                 17               8-5
                   II. Other                                                                      14                 7
              B. Writing and drawing chalks; tailors' and billiards chalks                        10                 5
    98.06     Slates and boards, with writing or drawing surfaces, whether framed or not          17               8-5
    98.07     Date, sealing or numbering stamps, and the like (including devices for
              printing or embossing labels), designed for operating in the hand; hand­
              operated composing sticks and hand printing sets incorporating such
              composing sticks                                                                    16               6· 5
    98.08     Typewriter and similar ribbons, whether or not on spools ; ink-pads with
              or without boxes                                                                    16                 8
    98.09     Sealing wax (including bottle-sealing wax) in sticks, cakes or similar forms ;
              copying pastes with a basis of gelatin, whether or not on a paper or textile
              backing                                                                             12                 6
    98.10
              Mechanical lighters and similar lighters, including chemical and electrical
              lighters, and parts thereof, excluding flints and wicks :
              A. Parts of base metal, obtained by turning bars, angles, shapes, sections
                  or wire, of solid section, the greatest diameter of which does not exceed
                  25 mm                                                                           15               7-5
              B. Other                                                                            15                11
    98.11     Smoking pipes; pipe bowls, stems and other parts of smoking pipes (in­
              cluding roughly shaped blocks of wood or root); cigar and cigarette holders
              and parts thereof:
              A. Roughly shaped blocks of wood or root, for the manufacture of pipes               6                 3
              B. Other                                                                            18                10
   98.12      Combs, hair-slides and the like                                                     22                 9
   98.13      Corset busks and similar supports for articles of apparel or clothing acess­
                                                                                                  17                 7
   98.14      Scent and similar sprays of a kind used for toilet purposes, and mounts and
              heads therefor                                                                      20                10
 ---pagebreak--- 1.11.74                       Official Journal of the European Communities                      No L 295/357
                                                                                           Rate of Duty
   Heading                                   Description                          autonomous       conventional
   number
                                                                                       •/·              •/.
      1                                          2                                      3                4
   98.15   Vacuum flasks and other vacuum vessels, complete with cases; parts
           thereof, other than glass inners:
           A. Vacuum flasks and other vacuum vessels, complete with cases, having
               a capacity not exceeding 0-75 litre                                    26    .           17
           B. Other                                                                   26                13
   98.16   Tailors' dummies and other lay figures; automata and other animated
           displays of a kind used for shop window dressing                           18                7
 ---pagebreak--- No L 295 /358                       Official Journal of the European Communities                                  1 . 11 . 74
                                                      SECTION XXI
                           WORKS OF ART, COLLECTORS' PIECES, AND ANTIQUES
                                                         CHAPTER 99
                              WORKS OF ART, COLLECTORS' PIECES, AND ANTIQUES
Notes
1 . This Chapter does not cover :
    (a) Unused postage, revenue or similar stamps of current or new issue in the country to which they are destined
        (heading No 49.07) ;
    (b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading No 59.12) ; or
    (c) Pearls or precious or semi-precious stones (heading No 71.01 or 71.02).
2. For the purposes of heading No 99.02, the expression "original engravings, prints and lithographs" means
    impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by
    hand by the artist, irrespective of the process or of the material employed by him , but not including any mech­
    anical or photomechanical process.
3 . Heading No 99.03 is to be taken not to apply to mass-produced reproductions or works of conventional crafts­
    manship of a commercial character.
4. (a) Subject to Notes 1 to 3 above, articles falling within headings of this Chapter are to be classified in whichever
        of those headings is appropriate and not in any other heading of the Tariff.
    (b) Heading No 99.06 is to be taken not to apply to articles falling within any of the preceding headings of this
        Chapter.
5. Frames around paintings , drawings, pastels, engravings, prints or lithographs are to be treated as forming part
    of those articles, provided they are of a kind and of a value normal to those articles.
                                                                                                       Rate of Duty
     Heading                                        Description                               autonomous       conventional
     number
                                                                                                   ®/o              •/.
        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--- 1 . 11 . 74                      Official Journal of the European Communities                          No L 295/359
                                                                                                  Rate of Duty
     Heading                                  Description                                autonomous       conventional
      number
                                                                                              •/.              •/.
         1                                        2                                           3                 4
      99.04  Postage, revenue and similar stamps (including stamp-postmarks and
             franked envelopes, letter-cards and the like), used, or if unused not of
             current or new issue in the country to which they are destined                 Free              Free
      99.05  Collections and collectors' pieces of zoological, botanical, mineralogicai,
             anatomical, historical, archaeological, paleontological, ethnographic or
             numismatic interest                                                            Free              Free
      99.06  Antiques of an age exceeding one hundred years                                 Free              Free
 ---pagebreak---  ---pagebreak--- 1 . 11 . 74  Official Journal of the European Communities No L 295/361
            COMMON CUSTOMS TARIFF
                               ANNEX
 ---pagebreak--- No L 295/362                     Official Journal of the European Communities                                     1.11.74
                                                          ANNEX
           HEADINGS OR SUBHEADINGS OF WHICH ONLY PART IS COVERED BY A GATT CON­
              CESSION OR IN WHICH DIFFERENT CONCESSIONS HAVE BEEN GRANTED
                                                                                                                Rate of
    Tariff                                                                                                   conventional
   heading                                            Description of good                                        duties
                                                                                                                   %
    01.06    Other live animals :
             ex C. Other:
                     — Hares, partridges and pheasants                                                            Free
    02.01    Meat and edible offals of the animals falling within heading No 01.01, 01.02, 01.03 or
             01.04, fresh, chilled or frozen:
             A. Meat :
                 II. Of bovine animals :
                     a) Of domestic bovine animals :
                         2. Frozen :
                            aa) Carcases, half-carcases or "compensated" quarters
                            bb) Forequarters
                             cc) Hindquarters                                                                      20
                                                                                                              within the
                            dd) Other:                                                                        limits of
                                                                                                               a global
                                 11 .' Unboned (bone-in)                                                    annual tariff
                                                                                                              quota of
                                 22 . Boned or boneless :                                                  38 500 metric
                                                                                                           tons of which
                                       aaa) Forequarters, whole or cut into a maximum of five pieces,      16 500 metric
                                            each quarter being in a single block; "compensated" quarters   tons (exclud­
                                            in two blocks, one of which contains the forequarter, whole    ing the weight
                                            or cut into a maximum of five pieces, and the other, the hind­ of any bone)
                                            quarter, excluding the tenderloin, in one piece                are subject to
                                                                                                             the applic­
                                       bbb) Crop, chuck and blade and brisket cuts                         ation of mon­
                                       ccc) Other                                                            etary com­
                                                                                                              pensatory
                                                                                                               amounts
                 ex b) Other:
                         — Frozen
    03.03    Crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled, frozen,
             salted, in brine or dried; crustaceans, in shell, simply boiled in water:
             A. Crustaceans :
                 ex   I. Crawfish :
                         — Crawfish tails                                                                          25
 ---pagebreak--- 1 . 11.74                                       Official Journal of the European Communities                                           No L 295 /363
                                                                                                                                               ANNEX
                                                                                                                                                ( Contd)
                                                                                                                                             Rate of
        Tariff                                                                                                                             conventional
       heading                                                     Description of goods                                                       duties
                                                                                                                                                %
        04.04            Cheese and curd :
                         A. Emmentaler, Gruyère, Sbrinz, Bergkäse and Appenzell, not grated or powdered :
                               I. Of a minimum fat content of 45°/o by weight, in the dry matter, matured for at
                                  least 3 months ( a):
                                  a) "Whole cheeses (b) of a free-at-frontier value per 100 kg net weight of:
                                      ex 1 . 130-40 UA or more, but less than 150-15 UA (other than Appenzell)
                                              (c) (d)                                                                                        20 UA
                                                                                                                                          per 100 kg
                                                                                                                                          net weight
                                      ex 2. 150-15 UA or more (other than Bergkäse) (c)                                                      7-5 UA ,
                                                                                                                                          per 100 kg
                                                                                                                                           net weight
                                  b) Vacuum-packed pieces :
                                       1 . With rind on at least one side, of a net weight:
                                           ex aa) Of not less than 1 kg but less than 5 kg and of a free-at-frontier
                                                value of not less than 150-40 UA but less than 178-40 UA per
                                                    100 kg net weight (other than Appenzell) (c) (d)                                         20 UA
                                                                                                                                          per 100 kg
                                                                                                                                           net weight
                                           ex bb) Of not less than 450 g and of a free-at-frontier value of not less
                                                    than 178-40 UA per 100 kg net weight (other than Bergkäse)
                                                    (c)                                                                                      7-5 UA
                                                                                                                                          per 100 kg
                                                                                                                                           net weight
                                   ex 2. Other, of a net weight of not less than 75 g but not more than 250 g and
                                           of a free-at-frontier value of not less than 198-40 UA per 100 kg net
                                           weight (other than Bergkäse) (c) (e)                                                              7-5 UA
                                                                                                                                          per 100 kg
                                                                                                                                           net weight
         05.15            Animal products not elsewhere specified or included; dead animals of Chapter 1 or
                          Chapter 3, unfit for human consumption:
                          A. Fish, crustaceans and molluscs :
                               ex II. Other:
                                       — Fish roes ; salted cod roe for use as bait                                                            Free
                               ex B. Other :
                                       — Cochineal ; animal blood                                                                              Free
 (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ( b) The expression 'whole cheeses ' shall be taken to apply to whole cheeses of the conventional flat cylindrical shape of the following net weights :
       Emmentaler — not less than 60 kg but not more than 130 kg ; Gruy£re and Sbrinz — not less than 20 kg but not more than 45 kg ; Bergkase — not
       less than 20 kg but not more than 60 kg ; Appenzell — not less than 6 kg but not more than 8 kg .
 (c) The Community reserves the right to reduce the minimum values specified in the concessions .
       From 1 July 1970 the minimum values shall be automatically adjusted to take account of changes in the factors determining the formation of Emmen­
       taler prices in the Community.
       This adjustment shall be by way of an increase or decrease of 14 UA in the minimum values for every increase or decrease of 1 UA per 100 kg in the
       common target price of milk in the Community.
 (d) The Community reserves the right autonomously to reduce the customs duties from 20 UA to 15 UA by raising the value limits by 5 UA .
 (e) Vacuum-packed pieces of a net weight of not less than 75 g but not more than 250 g qualify for the concession only if their packings bear at least the
      f ollowing particulars :
       — description of the cheese ,
       — fat content,
       — packer responsible,
       — country of manufacture,
 ---pagebreak---   No L 295/364                                 Official Journal of the European Communities                            1 . 11.74
                                                                                                                        ANNEX
                                                                                                                          ( Contd)
                                                                                                                     Rate of
        Tariff                                                                                                     conventional
      heading                                                      Description of goods                               duties
                                                                                                                         %
        08.01          Dates, bananas, coconuts, brazil nuts, cashew nuts, pineapples, avocados, mangoes,
                       guavas and mangosteens, fresh or dried, shelled or not:
                       E. Coconuts :
                           — Desiccated coconut                                                                          4
                           — Other                                                                                     2-5
       09.10           Thyme, saffron and bay leaves; other spices :
                       D. Ginger:
                           — In the form of whole roots, pieces or slices :
                              — For the industrial manufacture of essential oils or resinoids (a)                     Free
                              — Other                                                                                   17
                           — Other                                                                                    Free
                       E. Turmeric (curcuma); fenugreek seed:
                           — Fenugreek seed, ground                                                                     2
                          — Other                                                                                     Free
     ex 12.01          Oil seeds and oleaginous fruit, whole or broken, other than groundnuts and castor seeds        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
(a) Entry under this subheadin is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 1 . 11 . 74                       Official Journal of the European Communities                         No L 295/365
                                                                                                            ANNEX
                                                                                                             ( Contd)
                                                                                                          Rate of
      Tariff                                                                                            conventional
     heading                                        Description of goods                                   duties
                                                                                                             %
      14.01  Vegetable materials of a kind used primarily for plaiting (for example, cereal straw,
             cleaned, bleached or dyed, osier, reeds, rushes, rattans, bamboos, raffia and lime bark):
             C. Other:
                — Bamboos ; reeds and the like :
                     — Raw or not further prepared than split                                              Free
                     — Other                                                                                1-5
                — Rattans ; rushes and the like :
                     — Raw or not further prepared than split                                              Free
                     — Other                                                                                1-5
                — Other                                                                                    Free
      14.02  Vegetable materials, whether or not put up on a layer or between two layers of other
             material, of a kind used primarily as stuffing or as padding (for example, kapok, vege­
             table hair and eel-grass):
             — Put up on a 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:
             — Put up on a layer or between two layers of other material                                    1-5
             — Other                                                                                       Free
      15.04  Fats and oils, of fish and marine mammals, whether or not refined:
             A. Fish-liver oil :
                 II. Other:
                     — Of halibut                                                                          Free
                     — Of other fish                                                                         6
      15.07  Fixed vegetable oils, fluid or solid, crude, refined or purified:
             ex B. China-wood and oiticica oils: myrtle wax and Japan wax :
                     — China-wood and oiticica oils, crude                                                   3
                     — Refined or purified oils, other than Japan wax                                        3
 ---pagebreak---   No L 295/366                                  Official Journal of the European Communities                                1.11.74
                                                                                                                            ANNEX
                                                                                                                              ( Contd)
                                                                                                                          Rate of
         Tariff                                                                                                         conventional
       heading                                                        Description of goods                                 duties
                                                                                                                             %
         15.07          D. Other oils :
     (continued)             I. For technical or industrial uses other than the manufacture of foodstuffs :
                                a) Crude ( a):
                                     ex 3. Other:
                                              — Groundnut, coconut, colza, linseed, rapeseed, sunflower-seed, illipe,
                                                  karite, makore, touloucouna or babassu oils                                5
                                b) Other (a):
                                     ex 2. Other:
                                              — Colza, linseed, rapeseed, sunflower-seed, illipe, karite, makore,
                                                  touloucouna or babassu oils                                                8
                            II. Other:
                                b) Other:
                                     2. Solid, other; fluid :
                                         ex aa) Crude:
                                              — Groundnut, coconut, colza, cotton seed, mustard-seed, rapeseed ,
                                                  soya bean or sunflower-seed oils                                          10
                                         ex bb) Other:
                                                   — Groundnut, cotton seed, soya bean or sunflower-seed oils ....          15
                                                   — Other oils, excluding oils containing 50% or more by weight
                                                        of free fatty acids and excluding palm-kernel, illipe, coconut,
                                                        colza, rapeseed or copaiba oils                                     15
        15.12           Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or
                        hardened by any other process, whether or not refined, but not further prepared:
                        ex B. Other:
                                — Fats and oils of fish or marine mammals, hydrogenated, whether or not
                                     refined, but not prepared                                                              17
        16.04           Prepared or preserved fish, including caviar and caviar substitutes:
                        ex F. Bonito (Sarda sp. p.), mackerel and anchovies :
                                — Bonito and mackerel                                                                       25
        20.06           Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit:
                        B. II. c) Not containing added sugar, in immediate packings of a net capacity :
                                     1 . Of 4-5 kg or more :
                                         ex aa) Apricots :
                                                   — in immediate packings of a net capacity of 4·5 kg or more
                                                       but less than 5 kg                                                   23
/ a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 1 . 11 . 74                                      Official Journal of the European Communities                        No L 295/367
                                                                                                                           ANNEX
                                                                                                                            (Contd)
                                                                                                                         Rate of
       Tariff                                                                                                         conventional
      heading                                                      Description of goods                                   duties
                                                                                                                            %
     20.06                              ex bb) Peaches (including nectarines) and plums :
 (continued)                                        — in immediate packings of a net capacity of 4-5 kg or more
                                                    but less than 5 kg                                                     23
                                        ex 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
       20.07          Fruit juices (including grape must) and vegetable juices, whether or not containing added
                      sugar, but unfermented and not containing spirit:
                      B. Of a specific gravity of 1-33 or less at 15° C. :
                            I. a) 1 . bb) Grape juice (including grape must) of a value exceeding 18 UA per
                                                100 kg net weight, other                                                 28 ( a)
                             I. b) 1 .  bb) Grape juice (including grape must) of a value of 18 UA or less per
                                                100 kg net weight, other                                                 28 (a)
                           II. a)  1.  Orange juice of a value exceeding 30 UA per 100 kg net weight                     19 (a)
                           II. a)  2.  Grapefruit juice of a value exceeding 30 UA per 100 kg net weight                 15 (a)
                           II. b)  1.  bb) Orange juice of a value of 30 UA or less per 100 kg net weight, other         19 (a)
                           II. b)  2.  bb) Grapefruit juice of a value of 30 UA or less per 100 kg net weight, other     15 (a)
       22.09          Spirits (other than those of heading No 22.08 ; liqueurs and other spirituous beverages ;
                      compound alcoholic preparations (known as "concentrated extracts") for the manu­
                      facture of beverages :
                       A. Spirits (other than those of heading No 22.08), in containers holding:
                           ex I. 2 litres or less :
                                    — Of 45-2° or less                                                                  1-60 UA
                                                                                                                      per hi and
                                                                                                                      per degree
                                                                                                                       + 10 UA
                                                                                                                         per hi
                           ex II. More than 2 litres :
                                    — Of 45-2° or less                                                                  1-60 UA
                                                                                                                      per hi and
                                                                                                                      per degree
                      C. Spirituous beverages:
                            V. Other, in containers holding :
                                 ex a) 2 litres or less:
                                               Liqueurs and brandy (other than brandy made from stone fruit, seed
                                               fruit or seed-fruit marc), containing 45-2° or less of ethyl alcohol    1-60 UA
                                                                                                                      per hi and
                                                                                                                      per degree
                                                                                                                       + 10 UA
                                                                                                                         per hi
(a) See «Note (ads) ' at the end of this list .
 ---pagebreak--- No L 295/368                        Official Journal of the European Communities                                 1 . 11 . 74
                                                                                                                 ANNEX
                                                                                                                    ( Contd)
                                                                                                               Rate of
    Tariff                                                                                                  conventional
   heading                                            Description of goods                                      duties
                                                                                                                  %
    22.09    C. V. ex b) More than 2 litres:
 (continued)                  — Liqueurs and brandy (other than brandy made from stone fruit, seed
                                  fruit or seed-fruit marc), containing 45-2° or less of ethyl alcohol ....   1-60 UA
                                                                                                            per hi and
                                                                                                            per degree
    28.50    Fissile chemical elements and isotopes; other radio-active chemical elements and radio­
              active isotopes; compounds, inorganic or organic, of such elements or isotopes, whether
             or not chemically defined; alloys, dispersions and cermets, containing any of these
             elements, isotopes or compounds:
             A. Fissile chemical elements and isotopes ; compounds, alloys, dispersions and cermets,
                  containing such elements or isotopes, including spent or irradiated nuclear reactor
                  cartridges:
                  — Natural uranium :
                      — Crude; waste and scrap (EURATOM)                                                          —
                      — Worked :
                             — Bars, rods, angles, shapes and sections, wire, sheets and strips
                                 (EURATOM)                                                                      Free
                             — Other (EURATOM)                                                                   1 -6
                      — Other (EURATOM)                                                                           —
             ex B. Artificial radio-active isotopes and their compounds (EURATOM):
                      — Compounds of artificial radio-active isotopes                                           Free
    28.52    Compounds, inorganic or organic, of thorium, of uranium depleted in U235, of rare
              earth metals, of yttrium or of scandium, whether or not mixed together:
              ex A. Of thorium or of uranium depleted in U235, whether or not mixed together
                      (EURATOM), other than thorium salts                                                       Free
    29.23    Single or complex oxygen-function amino-compounds:
             D. Amino acids :
                  ex III. Glutamic acid and its salts :
                          — Sodium hydrogen glutamate                                                             19
    33.01    Essential oils (terpeneless or not); concretes and absolutes; resinoide:
              A. Essential oils, not terpeneless:
                  II. Other:
                      b) Other:
                         — Eucalyptus oil                                                                       Free
                         — Citronella, Jamaica rosewood (Amyris balsamifera) or vetiver (Vetiveria
                             zizanioi'des) oils                                                                  2-4
                         — Other                                                                                 3-2
   37.06     Cinematograph film, exposed and developed, consisting only of sound track, negative or
             positive:
             — Negatives; intermediate positives                                                                Free
             — Other positives                                                                               1-52 UA
                                                                                                            per 100 m
 ---pagebreak---  1 . 11.74                                       Official Journal of the European Communities                                             No L 295/369
                                                                                                                                                   ANNEX
                                                                                                                                                     ( Contd)
                                                                                                                                                Rate of
        Tariff                                                                                                                               conventional
       heading                                                       Description of goods                                                        duties
                                                                                                                                                    %
        53.06           Yarn of carded sheep's or lambs' wool (woollen yarn), not put up for retail sale :
                        A. Containing 85% or more by weight of wool or of wool and fine animal hair:
                                 Containing 85°/o 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
        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 UA or more per m2                                                                            13
                                 — Other                                                                                                           14
                            — Other fabrics :
                                 — Of combed yarn, of a. value of 3 UA or more per m2                                                              13
                                 — Of carded yarn, of a value of 2-50 UA or more per m2                                                            13
                                 — Other                                                                                                           16
                        ex B. Other:
                                 — Fabrics of combed yarn, of a value of 2 UA or more per m2                                                       18
                                  — Fabrics of carded yarn, of a value of 1-85 UA or more per m2                                                   18
       64.02            Footwear with outer soles of leather or composition leather; footwear (other than foot­
                        wear falling within heading No 64.01) with outer soles of rubber or artificial plastic
                        material:
                        ex B. Other:
                                 — With outer soles of leather or composition leather                                                              20
       73.02            Ferro-alloys:
                        ex G. Other:
                                 — Ferro-titanium and ferro-silico-titanium; ferro-tungsten and ferro-silico-tung­
                                    sten; ferro-molybdenum; ferro-vanadium; ferro-calcium-silico-manganese and
                                    ferro-silico-calcium                                                                                            7
     ex 82.09           Knives with cutting blades, serrated or not (including pruning knives), other than knives
                        falling within heading No 82.06, exluding knives with blades of stainless steel                                            17
(a) "Loden fabrics" means plain-weave fabrics weighing not less than 250 but not more than 450 g/m2, fulled, single-coloured or with mixed or mottled
     yarns, made from single yarns 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.
 ---pagebreak--- No L 295/370                      Official Journal of the European Communities                                   1 . 11.74
                                                                                                                  ANNEX
                                                                                                                    ( Contd)
           Note (ads)
           The Community reserves the right to charge, over and above the bound duty, an additional
           duty on sugar corresponding to the duty payable on imported sugar and applicable
           to the quantity of various sugars (calculated as sucrose) contained in this product in
           excess of the content of X% by weight.
           This limited content, which varies according to product, is fixed as follows :
                                                                                                             Percentages
    Tariff                                                                                                   (by weight)
   heading                                           I escription of goods                                  representing
                                                                                                            natural sugar
    20.07      Fruit juices (including grape must) and vegetable juices, whether or not containing
               added sugar, but unfermented and not containing spirit:
               B. Of a specific gravity of 1-33 or less at 15° C :
                  — Grape juice (including grape must)                                                            15
                  — Lemon juice                                                                                    3
                  — Apple juice                                                                                   11
                  — Tomato juice                                                                                   3
                  All other fruit or vegetable juices falling within subheading 20.07 B, including mixtures       13