CELEX: 22021D0045
Language: en
Date: 2020-12-14 00:00:00
Title: Decision No 1/2020 of the EU-Central America Association Council of 14 December 2020 modifying Appendix 2 (List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status) of Annex II (Concerning definition of the concept of ‘originating products’ and methods of administrative cooperation) [2021/45]

26.1.2021   
               
               
                  EN
               
               
                  Official Journal of the European Union
               
               
                  L 25/1
               
            
         DECISION No 1/2020 OF THE EU-CENTRAL AMERICA ASSOCIATION COUNCIL
         of 14 December 2020
         modifying Appendix 2 (List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status) of Annex II (Concerning definition of the concept of ‘originating products’ and methods of administrative cooperation) [2021/45]
         THE EU-CENTRAL AMERICA ASSOCIATION COUNCIL,
         Having regard to the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other, and in particular Article 36 of Annex II and point (iv) of paragraph 2(a) of Article 345 thereof,
         Whereas:
         
                     (1)
                  
                  
                     Article 36 of Annex II and point (iv) of paragraph 2(a) of Article 345 of the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other (the ‘Agreement’) provide that the Association Council may modify Appendix 2 to Annex II to the Agreement.
                  
               
                     (2)
                  
                  
                     Amendments were introduced on 1 January 2012 and 1 January 2017 into the Nomenclature governed by the Convention on the Harmonized Commodity Description and Coding System (‘HS’).
                  
               
                     (3)
                  
                  
                     The Parties to the Agreement have agreed upon updating the product specific rules to reflect the HS 2012 and HS 2017.
                  
               
                     (4)
                  
                  
                     The changes to the product specific rules in headings 2852 and 9619 resulting from the HS 2012 would become complicated to apply because of the large number of products moving to these headings each with a different rule for determining origin. The current rules should be kept unchanged because the effects of not applying the changes would not substantially alter the determination of the origin of the products.
                  
               
                     (5)
                  
                  
                     In the case of the majority of products moving to heading 9619 resulting from the HS 2012, they have an alternative rule that the value of all the non-originating materials used does not exceed a certain percentage of the ex-work price of the product. This alternative rule should be added with the value of non-originating materials set at a maximum of 50 %.
                  
               
                     (6)
                  
                  
                     Modifications to correct the list rules are needed for Chapter 84 and heading 8522. The opportunity should be taken to include these changes in Appendix 2.
                  
               
                     (7)
                  
                  
                     Footnote 88 regarding the rules of origin in Appendix 2 for products under heading 3920 should be modified in order to align the Spanish language version to other language versions.
                  
               
                     (8)
                  
                  
                     Appendix 2 to Annex II to the Agreement should therefore be modified. Those modifications do not make substantive changes to the negotiated rules of origin,
                  
               HAS ADOPTED THIS DECISION:
         
            Article 1
            Appendix 2 to Annex II to the Agreement containing the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status is hereby replaced by the Appendix set out in the Annex to this Decision.
         
         
            Article 2
            This Decision shall enter into force 180 days after the date of its adoption.
         
         
            Done at Brussels, 14 December 2020.
            
               
                  
            
            
               
                  
            
            
               
                  
            
         
      
      
         
            ANNEX
            
               
                  
                     ‘Appendix 2
                     LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS
                     The products mentioned in the list may not be all covered by the agreement. It is, therefore, necessary to consult the other parts of this agreement.
                     
                                 HS code 2017
                              
                              
                                 Description of product
                              
                              
                                 Working or processing, carried out on non-originating materials, which confers originating status
                              
                           
                                 (1)
                              
                              
                                 (2)
                              
                              
                                 (3)
                              
                              
                                 (4)
                              
                           
                                 Chapter 01
                              
                              
                                 Live animals
                              
                              
                                 All the animals of Chapter 01 are wholly obtained
                              
                              
                                  
                              
                           
                                 Chapter 02
                              
                              
                                 Meat and edible meat offal
                              
                              
                                 Manufacture in which all the materials of Chapters 01 and 02 used are wholly obtained
                              
                              
                                  
                              
                           
                                 Chapter 03
                              
                              
                                 Fish and crustaceans, molluscs and other aquatic invertebrates
                              
                              
                                 Manufacture in which all the materials of Chapter 03 used are wholly obtained
                              
                              
                                  
                              
                           
                                 ex Chapter 04
                              
                              
                                 Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:
                              
                              
                                 Manufacture in which all the materials of Chapter 04 used are wholly obtained
                              
                              
                                  
                              
                           
                                 0403 
                              
                              
                                 Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             all the materials of Chapter 04 used are wholly obtained,
                                          
                                       
                                             —
                                          
                                          
                                             all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating, and
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex Chapter 05
                              
                              
                                 Products of animal origin, not elsewhere specified or included; except for:
                              
                              
                                 Manufacture in which all the materials of Chapter 05 used are wholly obtained
                              
                              
                                  
                              
                           
                                 ex 0502 
                              
                              
                                 Prepared pigs’, hogs’ or boars’ bristles and hair
                              
                              
                                 Cleaning, disinfecting, sorting and straightening of bristles and hair
                              
                              
                                  
                              
                           
                                 Chapter 06 (1)
                                 
                              
                              
                                 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 Chapter 07 (2)
                                 
                              
                              
                                 Edible vegetables and certain roots and tubers
                              
                              
                                 Manufacture in which all the products of Chapter 07 are wholly obtained
                              
                              
                                  
                              
                           
                                 Chapter 08 (3)
                                 
                              
                              
                                 Edible fruit and nuts; peel of citrus fruit or melons
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             all the fruit and nuts are wholly obtained, and
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex Chapter 09 (4)
                                 
                              
                              
                                 Coffee, tea, maté and spices; except for:
                              
                              
                                 Manufacture in which all the materials of Chapter 09 used are wholly obtained
                              
                              
                                  
                              
                           
                                 0902 
                              
                              
                                 Tea, whether or not flavoured
                              
                              
                                 Manufacture from materials of any heading
                              
                              
                                  
                              
                           
                                 ex 0910 
                              
                              
                                 Mixtures of spices
                              
                              
                                 Manufacture from materials of any heading
                              
                              
                                  
                              
                           
                                 Chapter 10 (5)
                                 
                              
                              
                                 Cereals
                              
                              
                                 Manufacture in which all the products of Chapter 10 are wholly obtained
                              
                              
                                  
                              
                           
                                 ex Chapter 11 (6)
                                 
                              
                              
                                 Products of the milling industry; malt; starches; inulin; wheat gluten; except for:
                              
                              
                                 Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714  or fruit used are wholly obtained
                              
                              
                                  
                              
                           
                                 1101 
                              
                              
                                 Wheat or meslin flour
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex 1102  and ex 1103 
                              
                              
                                 Corn flour, groats and meal of corn
                              
                              
                                 Manufacture from materials of any heading, except that of the product, in which at least 50 % by weight of maize of heading 1005  is originating
                              
                              
                                  
                              
                           
                                 ex 1106 
                              
                              
                                 Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713 
                              
                              
                                 Drying and milling of leguminous vegetables of heading 0708 
                              
                              
                                  
                              
                           
                                 Chapter 12 (7)
                                 
                              
                              
                                 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
                              
                              
                                 Manufacture in which all the materials of Chapter 12 used are wholly obtained
                              
                              
                                  
                              
                           
                                 1301 
                              
                              
                                 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
                              
                              
                                 Manufacture in which the value of all the materials of heading 1301  used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 1302 
                              
                              
                                 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Mucilages and thickeners, modified, derived from vegetable products
                                          
                                       
                              
                                 Manufacture from non-modified mucilages and thickeners
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 Chapter 14 (8)
                                 
                              
                              
                                 Vegetable plaiting materials; vegetable products not elsewhere specified or included
                              
                              
                                 Manufacture in which all the materials of Chapter 14 used are wholly obtained
                              
                              
                                  
                              
                           
                                 ex Chapter 15
                              
                              
                                 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product in which all the vegetal materials of heading 1511  and 1513  used are wholly obtained
                              
                              
                                  
                              
                           
                                 1501 
                              
                              
                                 Pig fat (including lard) and poultry fat, other than that of heading 0209  or 1503 :
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Fats from bones or waste
                                          
                                       
                              
                                 Manufacture from materials of any heading, except those of heading 0203 , 0206  or 0207  or bones of heading 0506 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from meat or edible offal of swine of heading 0203  or 0206  or of meat and edible offal of poultry of heading 0207 
                              
                              
                                  
                              
                           
                                 1502 
                              
                              
                                 Fats of bovine animals, sheep or goats, other than those of heading 1503 
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Fats from bones or waste
                                          
                                       
                              
                                 Manufacture from materials of any heading, except those of heading 0201 , 0202 , 0204  or 0206  or bones of heading 0506 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture in which all the materials of Chapter 02 used are wholly obtained
                              
                              
                                  
                              
                           
                                 1504 
                              
                              
                                 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Solid fractions
                                          
                                       
                              
                                 Manufacture from materials of any heading, including other materials of heading 1504 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture in which all the materials of Chapters 02 and 03 used are wholly obtained
                              
                              
                                  
                              
                           
                                 ex 1505 
                              
                              
                                 Refined lanolin
                              
                              
                                 Manufacture from crude wool grease of heading 1505 
                              
                              
                                  
                              
                           
                                 1506 
                              
                              
                                 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Solid fractions
                                          
                                       
                              
                                 Manufacture from materials of any heading, including other materials of heading 1506 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture in which all the materials of Chapter 02 used are wholly obtained
                              
                              
                                  
                              
                           
                                 1507  to 1510 
                              
                              
                                 
                                             —
                                          
                                          
                                             Soya oil, ground nut oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption.
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Solid fractions
                                          
                                       
                              
                                 Manufacture from other materials of headings 1507  to 1510 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture in which all the vegetable materials used are wholly obtained
                              
                              
                                  
                              
                           
                                 1511 
                              
                              
                                 Palm oil and its fractions, whether or not refined but not chemically modified
                              
                              
                                 Manufacture in which all the vegetable materials used are wholly obtained
                              
                              
                                  
                              
                           
                                 1512 
                              
                              
                                 
                                             —
                                          
                                          
                                             Oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Solid fractions
                                          
                                       
                              
                                 Manufacture from other materials of heading 1512 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture in which all the vegetable materials used are wholly obtained
                              
                              
                                  
                              
                           
                                 1513 
                              
                              
                                 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined but not chemically modified
                              
                              
                                 Manufacture in which all the vegetable materials used are wholly obtained
                              
                              
                                  
                              
                           
                                 1514  to 1515 
                              
                              
                                 
                                             —
                                          
                                          
                                             Tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Solid fractions, except for that of jojoba oil
                                          
                                       
                              
                                 Manufacture from other materials of headings 1514  to 1515 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture in which all the vegetable materials used are wholly obtained
                              
                              
                                  
                              
                           
                                 1516 
                              
                              
                                 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             all the materials of Chapter 02 used are wholly obtained, and
                                          
                                       
                                             —
                                          
                                          
                                             all the vegetable materials used are wholly obtained. However, materials of headings 1507  and 1508  may be used
                                          
                                       
                              
                                  
                              
                           
                                 1517 
                              
                              
                                 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             all the materials of Chapters 02 and 04 used are wholly obtained, and
                                          
                                       
                                             —
                                          
                                          
                                             all the vegetable materials used are wholly obtained. However, materials of headings 1507  and 1508  may be used
                                          
                                       
                              
                                  
                              
                           
                                 Chapter 16 (9)
                                 
                              
                              
                                 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from animals of Chapter 01, and/or
                                          
                                       
                                             —
                                          
                                          
                                             in which all the materials of Chapter 03 used are wholly obtained
                                          
                                       
                              
                                  
                              
                           
                                 1701 
                              
                              
                                 Cane or beet sugar and chemically pure sucrose, in solid form
                              
                              
                                 Manufacture in which all the materials of Chapter 17 used are wholly obtained
                              
                              
                                  
                              
                           
                                 1702 
                              
                              
                                 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Chemically-pure maltose and fructose
                                          
                                       
                              
                                 Manufacture from materials of any heading, including other materials of heading 1702 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other sugars in solid form, containing added flavouring or colouring matter
                                          
                                       
                              
                                 Manufacture in which all the materials of Chapter 17 used are wholly obtained
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture in which all the materials used are originating
                              
                              
                                  
                              
                           
                                 1703 
                              
                              
                                 Molasses resulting from the extraction or refining of sugar,
                              
                              
                                 Manufacture in which all the materials of Chapter 17 used are wholly obtained
                              
                              
                                  
                              
                           
                                 1704 
                              
                              
                                 Sugar confectionery (including white chocolate), not containing cocoa
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials of Chapter 17, except of materials from subheading 1702 30 , used does not exceed 30 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 Chapter 18
                              
                              
                                 Cocoa and cocoa preparations
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials of Chapter 17, except of materials from subheading 1702 30 , used does not exceed 30 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 1901
                              
                              
                                 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401  to 0404 , not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Malt extract
                                          
                                       
                              
                                 
                                             —
                                          
                                          
                                             Manufacture from cereals of Chapter 10
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 1902
                              
                              
                                 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs
                                          
                                       
                              
                                 Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
                                          
                                       
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained, and
                                          
                                       
                                             —
                                          
                                          
                                             all the materials of Chapters 02 and 03 used are wholly obtained
                                          
                                       
                              
                                  
                              
                           
                                 1903
                              
                              
                                 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
                              
                              
                                 Manufacture from materials of any heading, except potato starch of heading 1108 
                              
                              
                                  
                              
                           
                                 1904
                              
                              
                                 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except those of headings 1006  and 1806 ,
                                          
                                       
                                             —
                                          
                                          
                                             in which all the materials of Chapter 11 are originating, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 1905
                              
                              
                                 Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
                              
                              
                                 Manufacture from materials of any heading, except those of Chapter 11
                              
                              
                                  
                              
                           
                                 ex Chapter 20
                              
                              
                                 Preparations of vegetables, fruit, nuts or other parts of plants; except for:
                              
                              
                                 Manufacture in which all the vegetables, fruit or nuts used are wholly obtained. However, black split beans of heading ex 0713  may be used
                              
                              
                                  
                              
                           
                                 ex 2001 
                              
                              
                                 Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex 2004  and ex 2005 
                              
                              
                                 Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 2006
                              
                              
                                 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized)
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 2007
                              
                              
                                 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex 2008 
                              
                              
                                 
                                             —
                                          
                                          
                                             Nuts, not containing added sugar or spirits
                                          
                                       
                              
                                 Manufacture from materials of any heading in which the value of all non originating materials of heading 1202  used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Peanut butter; mixtures based on cereals; palm hearts; maize (corn)
                                          
                                       
                              
                                 Manufacture from materials of any heading in which the value of all non originating materials of heading 1202  used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
                                          
                                       
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 2009
                              
                              
                                 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirits, whether or not containing added sugar or other sweetening matter
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex Chapter 21
                              
                              
                                 Miscellaneous edible preparations; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 2101 
                              
                              
                                 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which all the coffee of heading 0901  used is wholly obtained
                                          
                                       
                              
                                  
                              
                           
                                 2103 
                              
                              
                                 Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Sauces and preparations therefore; mixed condiments and mixed seasonings
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Mustard flour and meal and prepared mustard
                                          
                                       
                              
                                 Manufacture from materials of any heading
                              
                              
                                  
                              
                           
                                 ex 2104 
                              
                              
                                 Soups and broths and preparations therefore
                              
                              
                                 Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005
                              
                              
                                  
                              
                           
                                 2106 
                              
                              
                                 Food preparations not elsewhere specified or included
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex Chapter 22
                              
                              
                                 Beverages, spirits and vinegar; except for:
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which all the grapes or materials derived from grapes used are wholly obtained
                                          
                                       
                              
                                  
                              
                           
                                 2202 
                              
                              
                                 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 2207 
                              
                              
                                 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except heading 1005 , 1007 , 1703 , 2207  or 2208 , and
                                          
                                       
                                             —
                                          
                                          
                                             in which all the grapes or materials derived from grapes used are wholly obtained
                                          
                                       
                              
                                  
                              
                           
                                 2208 
                              
                              
                                 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Rum and other spirits obtained by distilling fermented sugar-cane products:
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product and heading 1703  or 2207 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except heading 2207  or 2208 , and
                                          
                                       
                                             —
                                          
                                          
                                             in which all the grapes or materials derived from grapes used are wholly obtained
                                          
                                       
                              
                                  
                              
                           
                                 ex Chapter 23
                              
                              
                                 Residues and waste from the food industries; prepared animal fodder; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex 2301 
                              
                              
                                 Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
                              
                              
                                 Manufacture in which all the materials of Chapters 02 and 03 used are wholly obtained
                              
                              
                                  
                              
                           
                                 ex 2303 
                              
                              
                                 Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight
                              
                              
                                 Manufacture in which all the maize used is wholly obtained
                              
                              
                                  
                              
                           
                                 ex 2306 
                              
                              
                                 Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil
                              
                              
                                 Manufacture in which all the vegetable materials used are wholly obtained
                              
                              
                                  
                              
                           
                                 ex 2308 
                              
                              
                                 Other
                              
                              
                                 Manufacture in which all the vegetable materials used are wholly obtained
                              
                              
                                  
                              
                           
                                 2309 
                              
                              
                                 Preparations of a kind used in animal feeding:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Dog or cat food, put up for retail sale
                                          
                                       
                              
                                 Manufacture in which the value of all cereals of Chapter 10 used does not exceed 50 % of the ex-works price of the product, and sugar, molasses, meat or milk used are originating and
                                 
                                             —
                                          
                                          
                                             all the materials of Chapter 03 used are wholly obtained
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             all the cereals, sugar or molasses, meat or milk used are originating, and
                                          
                                       
                                             —
                                          
                                          
                                             all the materials of Chapter 03 used are wholly obtained
                                          
                                       
                              
                                  
                              
                           
                                 ex Chapter 24
                              
                              
                                 Tobacco and manufactured tobacco substitutes; except for:
                              
                              
                                 Manufacture in which all the materials of Chapter 24 used are wholly obtained
                              
                              
                                  
                              
                           
                                 2402 
                              
                              
                                 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
                              
                              
                                 Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401  used is originating
                              
                              
                                  
                              
                           
                                 ex 2403 
                              
                              
                                 Smoking tobacco
                              
                              
                                 Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401  used is originating
                              
                              
                                  
                              
                           
                                 ex Chapter 25
                              
                              
                                 Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex 2504 
                              
                              
                                 Natural crystalline graphite, with enriched carbon content, purified and ground
                              
                              
                                 Enriching of the carbon content, purifying and grinding of crude crystalline graphite
                              
                              
                                  
                              
                           
                                 ex 2515 
                              
                              
                                 Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
                              
                              
                                 Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm
                              
                              
                                  
                              
                           
                                 ex 2516 
                              
                              
                                 Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
                              
                              
                                 Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
                              
                              
                                  
                              
                           
                                 ex 2518 
                              
                              
                                 Calcined dolomite
                              
                              
                                 Calcination of dolomite not calcined
                              
                              
                                  
                              
                           
                                 ex 2519 
                              
                              
                                 Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used
                              
                              
                                  
                              
                           
                                 ex 2520 
                              
                              
                                 Plasters specially prepared for dentistry
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 2524 
                              
                              
                                 Natural asbestos fibres
                              
                              
                                 Manufacture from asbestos concentrate
                              
                              
                                  
                              
                           
                                 ex 2525 
                              
                              
                                 Mica powder
                              
                              
                                 Grinding of mica or mica waste
                              
                              
                                  
                              
                           
                                 ex 2530 
                              
                              
                                 Earth colours, calcined or powdered
                              
                              
                                 Calcination or grinding of earth colours
                              
                              
                                  
                              
                           
                                 Chapter 26
                              
                              
                                 Ores, slag and ash
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 27
                              
                              
                                 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex 2707 
                              
                              
                                 Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels
                              
                              
                                 Operations of refining and/or one or more specific process(es) (10)
                                 
                                 or
                                 Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 2709 
                              
                              
                                 Crude oils obtained from bituminous minerals
                              
                              
                                 Destructive distillation of bituminous materials
                              
                              
                                  
                              
                           
                                 2710 
                              
                              
                                 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
                              
                              
                                 Operations of refining and/or one or more specific process(es) (11)
                                 
                                 or
                                 Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 2711 
                              
                              
                                 Petroleum gases and other gaseous hydrocarbons
                              
                              
                                 Operations of refining and/or one or more specific process(es) (12)
                                 
                                 or
                                 Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 2712 
                              
                              
                                 Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
                              
                              
                                 Operations of refining and/or one or more specific process(es) (13)
                                 
                                 or
                                 Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 2713 
                              
                              
                                 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
                              
                              
                                 Operations of refining and/or one or more specific process(es) (14)
                                 
                                 or
                                 Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 2714 
                              
                              
                                 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
                              
                              
                                 Operations of refining and/or one or more specific process(es) (15)
                                 
                                 or
                                 Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 2715 
                              
                              
                                 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)
                              
                              
                                 Operations of refining and/or one or more specific process(es) (16)
                                 
                                 or
                                 Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 28
                              
                              
                                 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 2805 
                              
                              
                                 “Mischmetall”
                              
                              
                                 Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 2811 
                              
                              
                                 Sulphur trioxide
                              
                              
                                 Manufacture from sulphur dioxide
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 2833 
                              
                              
                                 Aluminium sulphate
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 2840 
                              
                              
                                 Sodium perborate
                              
                              
                                 Manufacture from disodium tetraborate pentahydrate
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 2852 
                              
                              
                                 
                                             —
                                          
                                          
                                             Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
                                          
                                       
                              
                                 Manufacture from materials of any heading. However, the value of all the materials of heading 2909  used shall not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic mercury compounds
                                          
                                       
                              
                                 Manufacture from materials of any heading. However, the value of all the materials of headings 2852 , 2932 , 2933  and 2934  used shall not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002  or 3006 ; certified reference materials
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 29
                              
                              
                                 Organic chemicals; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 2901 
                              
                              
                                 Acyclic hydrocarbons for use as power or heating fuels
                              
                              
                                 Operations of refining and/or one or more specific process(es) (17)
                                 
                                 or
                              
                              
                                  
                              
                           
                                  
                              
                              
                                  
                              
                              
                                 Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 2902 
                              
                              
                                 Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
                              
                              
                                 Operations of refining and/or one or more specific process(es) (18)
                                 
                                 or
                                 Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 2905 
                              
                              
                                 Metal alcoholates of alcohols of this heading and of ethanol
                              
                              
                                 Manufacture from materials of any heading, including other materials of heading 2905 . However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 2915 
                              
                              
                                 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
                              
                              
                                 Manufacture from materials of any heading. However, the value of all the materials of headings 2915  and 2916  used shall not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 2932 
                              
                              
                                 
                                             —
                                          
                                          
                                             Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
                                          
                                       
                              
                                 Manufacture from materials of any heading. However, the value of all the materials of heading 2909  used shall not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
                                          
                                       
                              
                                 Manufacture from materials of any heading
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 2933 
                              
                              
                                 Heterocyclic compounds with nitrogen hetero-atom(s) only
                              
                              
                                 Manufacture from materials of any heading. However, the value of all the materials of headings 2932  and 2933  used shall not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 2934 
                              
                              
                                 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds
                              
                              
                                 Manufacture from materials of any heading. However, the value of all the materials of headings 2932 , 2933  and 2934  used shall not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 2939 
                              
                              
                                 Concentrates of poppy straw containing not less than 50 % by weight of alkaloids
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 30
                              
                              
                                 Pharmaceutical products; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 3001 
                              
                              
                                 Glands and other organs for organo therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included
                              
                              
                                 Manufacture from materials of any heading
                              
                              
                                  
                              
                           
                                 3002 
                              
                              
                                 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
                              
                              
                                 Manufacture from materials of any heading
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                                          
                                       
                                             —
                                          
                                          
                                             Other hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis, in the form of peptides and proteins (other than goods of heading 2937 ) which are directly involved in the regulation of immunological processes; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones, in the form of peptides and proteins (other than goods of heading 2937 ) which are directly involved in the regulation of immunological processes
                                          
                                       
                              
                                 Manufacture from materials of any heading except that of the product. However, materials of the same heading as the product may be used provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other heterocyclic compounds with nitrogen hetero-atom(s) only, containing an unfused imidazole ring (whether or not hydrogenated) in the structure, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                                          
                                       
                              
                                 Manufacture from materials of any heading. However, the value of all the materials of headings 2932  and 2933  used shall not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other nucleic acids and their salts, whether or not chemically defined, in the form of peptides and proteins which are directly involved in the regulation of immunological processes; other heterocyclic compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                                          
                                       
                              
                                 Manufacture from materials of any heading. However, the value of all the materials of headings 2932 , 2933  and 2934  used shall not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other polyethers, in primary forms, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                                          
                                       
                              
                                 Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 3003  and 3004 
                              
                              
                                 Medicaments (excluding goods of heading 3002 , 3005  or 3006 ):
                              
                              
                                 Manufacture from materials of any heading, except that of the product and heading 3003 
                              
                              
                                  
                              
                           
                                 ex 3006 
                              
                              
                                 
                                             —
                                          
                                          
                                             Waste pharmaceuticals specified in note 4(k) to this Chapter
                                          
                                       
                              
                                 The origin of the product in its original classification shall be retained
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Sterile surgical or dental adhesion barriers, whether or not absorbable:
                                          
                                       
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             made of plastics
                                          
                                       
                              
                                 Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             made of fabrics
                                          
                                       
                              
                                 Manufacture from (19):
                                 
                                             —
                                          
                                          
                                             natural fibres
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                          
                                       or
                                 
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Appliances identifiable for ostomy use
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 31
                              
                              
                                 Fertilizers; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex 3105 
                              
                              
                                 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
                                 
                                             —
                                          
                                          
                                             sodium nitrate
                                          
                                       
                                             —
                                          
                                          
                                             calcium cyanamide
                                          
                                       
                                             —
                                          
                                          
                                             potassium sulphate
                                          
                                       
                                             —
                                          
                                          
                                             magnesium potassium sulphate
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex Chapter 32
                              
                              
                                 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 3201 
                              
                              
                                 Tannins and their salts, ethers, esters and other derivatives
                              
                              
                                 Manufacture from tanning extracts of vegetable origin
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 3205 
                              
                              
                                 Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes (20)
                                 
                              
                              
                                 Manufacture from materials of any heading, except headings 3203 , 3204  and 3205 . However, materials of heading 3205  may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex Chapter 33
                              
                              
                                 Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 3301 
                              
                              
                                 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
                              
                              
                                 Manufacture from materials of any heading, including materials of a different “group” (21) in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex Chapter 34
                              
                              
                                 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 3403 
                              
                              
                                 Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
                              
                              
                                 Operations of refining and/or one or more specific process(es) (22)
                                 
                                 or
                                 Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 3404 
                              
                              
                                 Artificial waxes and prepared waxes:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from materials of any heading, except:
                                 
                                             —
                                          
                                          
                                             hydrogenated oils having the character of waxes of heading 1516 ,
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823 , and
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             materials of heading 3404 
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                  
                              
                              
                                 However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 35
                              
                              
                                 Albuminoidal substances; modified starches; glues; enzymes; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 3505 
                              
                              
                                 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Starch ethers and esters
                                          
                                       
                              
                                 Manufacture from materials of any heading, including other materials of heading 3505 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from materials of any heading, except those of heading 1108 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 3507 
                              
                              
                                 Prepared enzymes not elsewhere specified or included
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 Chapter 36
                              
                              
                                 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex Chapter 37
                              
                              
                                 Photographic or cinematographic goods; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 3701 
                              
                              
                                 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Instant print film for colour photography, in packs
                                          
                                       
                              
                                 Manufacture from materials of any heading, except those of headings 3701  and 3702 . However, materials of heading 3702  may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from materials of any heading, except those of headings 3701  and 3702 . However, materials of headings 3701  and 3702  may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 3702 
                              
                              
                                 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
                              
                              
                                 Manufacture from materials of any heading, except those of headings 3701  and 3702 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 3704 
                              
                              
                                 Photographic plates, film paper, paperboard and textiles, exposed but not developed
                              
                              
                                 Manufacture from materials of any heading, except those of headings 3701  to 3704 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex Chapter 38
                              
                              
                                 Miscellaneous chemical products; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 3801 
                              
                              
                                 
                                             —
                                          
                                          
                                             Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils
                                          
                                       
                              
                                 Manufacture in which the value of all the materials of heading 3403  used does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 3803 
                              
                              
                                 Refined tall oil
                              
                              
                                 Refining of crude tall oil
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 3805 
                              
                              
                                 Spirits of sulphate turpentine, purified
                              
                              
                                 Purification by distillation or refining of raw spirits of sulphate turpentine
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 3806 
                              
                              
                                 Ester gums
                              
                              
                                 Manufacture from resin acids
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 3807 
                              
                              
                                 Wood pitch (wood tar pitch)
                              
                              
                                 Distillation of wood tar
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 3808 
                              
                              
                                 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
                              
                              
                                  
                              
                           
                                 3809 
                              
                              
                                 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
                              
                              
                                  
                              
                           
                                 3810 
                              
                              
                                 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 electrodes or rods
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
                              
                              
                                  
                              
                           
                                 3811 
                              
                              
                                 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals
                                          
                                       
                              
                                 Manufacture in which the value of all the materials of heading 3811  used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 3812 
                              
                              
                                 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 3813 
                              
                              
                                 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 3814 
                              
                              
                                 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 3818 
                              
                              
                                 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 3819 
                              
                              
                                 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 3820 
                              
                              
                                 Anti-freezing preparations and prepared de-icing fluids
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 3821 
                              
                              
                                 Prepared culture media for maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 3822 
                              
                              
                                 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002  or 3006 ; certified reference materials
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 3823 
                              
                              
                                 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Industrial monocarboxylic fatty acids, acid oils from refining
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Industrial fatty alcohols
                                          
                                       
                              
                                 Manufacture from materials of any heading, including other materials of heading 3823 
                              
                              
                                  
                              
                           
                                 3824 
                              
                              
                                 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             The following of this heading:
                                          
                                       
                                             - -
                                          
                                          
                                             Prepared binders for foundry moulds or cores based on natural resinous products
                                          
                                       
                                             - -
                                          
                                          
                                             Naphthenic acids, their water-insoluble salts and their esters
                                          
                                       
                                             - -
                                          
                                          
                                             Sorbitol other than that of heading 2905 
                                          
                                       
                                             - -
                                          
                                          
                                             Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts
                                          
                                       
                                             - -
                                          
                                          
                                             Ion exchangers
                                          
                                       
                                             - -
                                          
                                          
                                             Getters for vacuum tubes
                                          
                                       
                                             - -
                                          
                                          
                                             Alkaline iron oxide for the purification of gas
                                          
                                       
                                             - -
                                          
                                          
                                             Ammoniacal gas liquors and spent oxide produced in coal gas purification
                                          
                                       
                                             - -
                                          
                                          
                                             Sulphonaphthenic acids, their water-insoluble salts and their esters
                                          
                                       
                                             - -
                                          
                                          
                                             Fusel oil and Dippel’s oil
                                          
                                       
                                             - -
                                          
                                          
                                             Mixtures of salts having different anions
                                          
                                       
                                             - -
                                          
                                          
                                             Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 3826 
                              
                              
                                 Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
                              
                              
                                 Manufacturing in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 3901  to 3915 
                              
                              
                                 Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 3907  and 3912  for which the rules are set out below:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
                                          
                                       
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 50 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (23)
                                             
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (24)
                                 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 ex 3907 
                              
                              
                                 
                                             —
                                          
                                          
                                             Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product (25)
                                 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Polyester
                                          
                                       
                              
                                 Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)
                              
                              
                                  
                              
                           
                                 3912 
                              
                              
                                 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
                              
                              
                                 Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 3916  to 3919 
                              
                              
                                 Semi-manufactures and articles of plastics
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 3920  (26)
                                 
                              
                              
                                 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 3921  to 3926 
                              
                              
                                 Articles of plastics
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex Chapter 40
                              
                              
                                 Rubber and articles thereof; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 4005 
                              
                              
                                 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
                              
                              
                                 Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 4012 
                              
                              
                                 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Retreaded pneumatic, solid or cushion tyres, of rubber
                                          
                                       
                              
                                 Retreading of used tyres
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from materials of any heading, except those of headings 4011  and 4012 
                              
                              
                                  
                              
                           
                                 ex 4017 
                              
                              
                                 Articles of hard rubber
                              
                              
                                 Manufacture from hard rubber
                              
                              
                                  
                              
                           
                                 ex Chapter 41
                              
                              
                                 Raw hides and skins (other than furskins) and leather; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex 4102 
                              
                              
                                 Raw skins of sheep or lambs, without wool on
                              
                              
                                 Removal of wool from sheep or lamb skins, with wool on
                              
                              
                                  
                              
                           
                                 4104  to 4106 
                              
                              
                                 Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared
                              
                              
                                 Retanning of tanned leather
                                 or
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 4107 , 4112  and 4113 
                              
                              
                                 Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114 
                              
                              
                                 Manufacture from materials of any heading, except headings 4104  to 4113 
                              
                              
                                  
                              
                           
                                 ex 4114 
                              
                              
                                 Patent leather and patent laminated leather; metallised leather
                              
                              
                                 Manufacture from materials of headings 4104  to 4106 , 4107 , 4112  or 4113 , provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 Chapter 42
                              
                              
                                 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 43
                              
                              
                                 Furskins and artificial fur; manufactures thereof; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex 4302 
                              
                              
                                 Tanned or dressed furskins, assembled:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Plates, crosses and similar forms
                                          
                                       
                              
                                 Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from non-assembled, tanned or dressed furskins
                              
                              
                                  
                              
                           
                                 4303 
                              
                              
                                 Articles of apparel, clothing accessories and other articles of furskin
                              
                              
                                 Manufacture from non-assembled tanned or dressed furskins of heading 4302 
                              
                              
                                  
                              
                           
                                 ex Chapter 44
                              
                              
                                 Wood and articles of wood; wood charcoal; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex 4403 
                              
                              
                                 Wood roughly squared
                              
                              
                                 Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
                              
                              
                                  
                              
                           
                                 ex 4407 
                              
                              
                                 Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed
                              
                              
                                 Planing, sanding or end-jointing
                              
                              
                                  
                              
                           
                                 ex 4408 
                              
                              
                                 Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed
                              
                              
                                 Splicing, planing, sanding or end-jointing
                              
                              
                                  
                              
                           
                                 ex 4409 
                              
                              
                                 Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Sanded or end-jointed
                                          
                                       
                              
                                 Sanding or end-jointing
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Beadings and mouldings
                                          
                                       
                              
                                 Beading or moulding
                              
                              
                                  
                              
                           
                                 ex 4410  to ex 4413 
                              
                              
                                 Beadings and mouldings, including moulded skirting and other moulded boards
                              
                              
                                 Beading or moulding
                              
                              
                                  
                              
                           
                                 ex 4415 
                              
                              
                                 Packing cases, boxes, crates, drums and similar packings, of wood
                              
                              
                                 Manufacture from boards not cut to size
                              
                              
                                  
                              
                           
                                 ex 4416 
                              
                              
                                 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood
                              
                              
                                 Manufacture from riven staves, not further worked than sawn on the two principal surfaces
                              
                              
                                  
                              
                           
                                 ex 4418 
                              
                              
                                 
                                             —
                                          
                                          
                                             Builders’ joinery and carpentry of wood
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Beadings and mouldings
                                          
                                       
                              
                                 Beading or moulding
                              
                              
                                  
                              
                           
                                 ex 4421 
                              
                              
                                 Match splints; wooden pegs or pins for footwear
                              
                              
                                 Manufacture from wood of any heading, except drawn wood of heading 4409 
                              
                              
                                  
                              
                           
                                 ex Chapter 45
                              
                              
                                 Cork and articles of cork; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 4503 
                              
                              
                                 Articles of natural cork
                              
                              
                                 Manufacture from cork of heading 4501 
                              
                              
                                  
                              
                           
                                 Chapter 46
                              
                              
                                 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 Chapter 47
                              
                              
                                 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 48 (27)
                                 
                              
                              
                                 Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex 4811 
                              
                              
                                 Paper and paperboard, ruled, lined or squared only
                              
                              
                                 Manufacture from paper-making materials of Chapter 47
                              
                              
                                  
                              
                           
                                 4816 
                              
                              
                                 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809 ), duplicator stencils and offset plates, of paper, whether or not put up in boxes
                              
                              
                                 Manufacture from paper-making materials of Chapter 47
                              
                              
                                  
                              
                           
                                 4817 
                              
                              
                                 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex 4818 
                              
                              
                                 Toilet paper
                              
                              
                                 Manufacture from paper-making materials of Chapter 47
                              
                              
                                  
                              
                           
                                 ex 4819 
                              
                              
                                 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex 4820 
                              
                              
                                 Letter pads
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 4823 
                              
                              
                                 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape
                              
                              
                                 Manufacture from paper-making materials of Chapter 47
                              
                              
                                  
                              
                           
                                 ex Chapter 49
                              
                              
                                 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 4909 
                              
                              
                                 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
                              
                              
                                 Manufacture from materials of any heading, except those of headings 4909  and 4911 
                              
                              
                                  
                              
                           
                                 4910 
                              
                              
                                 Calendars of any kind, printed, including calendar blocks:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Calendars of the “perpetual” type or with replaceable blocks mounted on bases other than paper or paperboard
                                          
                                       
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from materials of any heading, except those of headings 4909  and 4911 
                              
                              
                                  
                              
                           
                                 ex Chapter 50
                              
                              
                                 Silk; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex 5003 
                              
                              
                                 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed
                              
                              
                                 Carding or combing of silk waste
                              
                              
                                  
                              
                           
                                 5004  to ex 5006 
                              
                              
                                 Silk yarn and yarn spun from silk waste
                              
                              
                                 Manufacture from (28):
                                 
                                             —
                                          
                                          
                                             raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             other natural fibres, not carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 5007 
                              
                              
                                 Woven fabrics of silk or of silk waste:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Incorporating rubber thread
                                          
                                       
                              
                                 Manufacture from single yarn (29)
                                 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from (30):
                              
                              
                                  
                              
                           
                                  
                              
                              
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             coir yarn,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper
                                          
                                       or
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 51
                              
                              
                                 Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 5106  to 5110 
                              
                              
                                 Yarn of wool, of fine or coarse animal hair or of horsehair
                              
                              
                                 Manufacture from (31):
                                 
                                             —
                                          
                                          
                                             raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres, not carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 5111  to 5113 
                              
                              
                                 Woven fabrics of wool, of fine or coarse animal hair or of horsehair:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Incorporating rubber thread
                                          
                                       
                              
                                 Manufacture from single yarn (32)
                                 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from (33):
                                 
                                             —
                                          
                                          
                                             coir yarn,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper
                                          
                                       or
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 52
                              
                              
                                 Cotton; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 5204  to 5207 
                              
                              
                                 Yarn and thread of cotton
                              
                              
                                 Manufacture from (34):
                                 
                                             —
                                          
                                          
                                             raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres, not carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 5208  to 5212 
                              
                              
                                 Woven fabrics of cotton:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Incorporating rubber thread
                                          
                                       
                              
                                 Manufacture from single yarn (35)
                                 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from (36):
                                 
                                             —
                                          
                                          
                                             coir yarn,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper
                                          
                                       or
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 53
                              
                              
                                 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 5306  to 5308 
                              
                              
                                 Yarn of other vegetable textile fibres; paper yarn
                              
                              
                                 Manufacture from (37):
                                 
                                             —
                                          
                                          
                                             raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres, not carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 5309  to 5311 
                              
                              
                                 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Incorporating rubber thread
                                          
                                       
                              
                                 Manufacture from single yarn (38)
                                 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from (39):
                                 
                                             —
                                          
                                          
                                             coir yarn,
                                          
                                       
                                             —
                                          
                                          
                                             jute yarn,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper
                                          
                                       or
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 5401  to 5406 
                              
                              
                                 Yarn, monofilament and thread of man-made filaments
                              
                              
                                 Manufacture from (40):
                                 
                                             —
                                          
                                          
                                             raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres, not carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 5407  and 5408 
                              
                              
                                 Woven fabrics of man-made filament yarn:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Incorporating rubber thread
                                          
                                       
                              
                                 Manufacture from single yarn (41)
                                 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from (42):
                                 
                                             —
                                          
                                          
                                             coir yarn,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper
                                          
                                       or
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 5501  to 5507 
                              
                              
                                 Man-made staple fibres
                              
                              
                                 Manufacture from chemical materials or textile pulp
                              
                              
                                  
                              
                           
                                 5508  to 5511 
                              
                              
                                 Yarn and sewing thread of man-made staple fibres
                              
                              
                                 Manufacture from (43):
                                 
                                             —
                                          
                                          
                                             raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres, not carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 5512  to 5516 
                              
                              
                                 Woven fabrics of man-made staple fibres:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Incorporating rubber thread
                                          
                                       
                              
                                 Manufacture from single yarn (44)
                                 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from (45):
                                 
                                             —
                                          
                                          
                                             coir yarn,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper
                                          
                                       or
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 56
                              
                              
                                 Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
                              
                              
                                 Manufacture from (46):
                                 
                                             —
                                          
                                          
                                             coir yarn,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 5602 
                              
                              
                                 Felt, whether or not impregnated, coated, covered or laminated:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Needleloom felt
                                          
                                       
                              
                                 Manufacture from (47):
                                 
                                             —
                                          
                                          
                                             natural fibres, or
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       However:
                                 
                                             —
                                          
                                          
                                             polypropylene filament of heading 5402 ,
                                          
                                       
                                             —
                                          
                                          
                                             polypropylene fibres of heading 5503  or 5506 , or
                                          
                                       
                                             —
                                          
                                          
                                             polypropylene filament tow of heading 5501 ,
                                          
                                       of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from (48):
                                 
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres made from casein, or
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       
                              
                                  
                              
                           
                                 5604 
                              
                              
                                 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404  or 5405 , impregnated, coated, covered or sheathed with rubber or plastics:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Rubber thread and cord, textile covered
                                          
                                       
                              
                                 Manufacture from rubber thread or cord, not textile covered
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from (49):
                                 
                                             —
                                          
                                          
                                             natural fibres, not carded or combed or otherwise processed for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 5605 
                              
                              
                                 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404  or 5405 , combined with metal in the form of thread, strip or powder or covered with metal
                              
                              
                                 Manufacture from (50):
                                 
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 5606 
                              
                              
                                 Gimped yarn, and strip and the like of heading 5404  or 5405 , gimped (other than those of heading 5605  and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
                              
                              
                                 Manufacture from (51):
                                 
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 Chapter 57
                              
                              
                                 Carpets and other textile floor coverings:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Of needleloom felt
                                          
                                       
                              
                                 Manufacture from (52):
                                 
                                             —
                                          
                                          
                                             natural fibres, or
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       However:
                                 
                                             —
                                          
                                          
                                             polypropylene filament of heading 5402 ,
                                          
                                       
                                             —
                                          
                                          
                                             polypropylene fibres of heading 5503  or 5506 , or
                                          
                                       
                                             —
                                          
                                          
                                             polypropylene filament tow of heading 5501 ,
                                          
                                       of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product
                                 Jute fabric may be used as a backing
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Of other felt
                                          
                                       
                              
                                 Manufacture from (53):
                                 
                                             —
                                          
                                          
                                             natural fibres, not carded or combed or otherwise processed for spinning, or
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from (54):
                                 
                                             —
                                          
                                          
                                             coir yarn or jute yarn,
                                          
                                       
                                             —
                                          
                                          
                                             synthetic or artificial filament yarn,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres, or
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres, not carded or combed or otherwise processed for spinning
                                          
                                       Jute fabric may be used as a backing
                              
                              
                                  
                              
                           
                                 ex Chapter 58
                              
                              
                                 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Combined with rubber thread
                                          
                                       
                              
                                 Manufacture from single yarn (55)
                                 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from (56):
                                 
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres, not carded or combed or otherwise processed for spinning, or
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       or
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 5805 
                              
                              
                                 Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 5810 
                              
                              
                                 Embroidery in the piece, in strips or in motifs
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 5901 
                              
                              
                                 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
                              
                              
                                 Manufacture from yarn
                              
                              
                                  
                              
                           
                                 5902 
                              
                              
                                 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Containing not more than 90 % by weight of textile materials
                                          
                                       
                              
                                 Manufacture from yarn
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from chemical materials or textile pulp
                              
                              
                                  
                              
                           
                                 5903 
                              
                              
                                 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 
                              
                              
                                 Manufacture from yarn
                                 or
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 5904 
                              
                              
                                 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
                              
                              
                                 Manufacture from yarn (57)
                                 
                              
                              
                                  
                              
                           
                                 5905 
                              
                              
                                 Textile wall coverings:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Impregnated, coated, covered or laminated with rubber, plastics or other materials
                                          
                                       
                              
                                 Manufacture from yarn
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from (58):
                                 
                                             —
                                          
                                          
                                             coir yarn,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres, not carded or combed or otherwise processed for spinning, or
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       or
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 5906 
                              
                              
                                 Rubberised textile fabrics, other than those of heading 5902 :
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Knitted or crocheted fabrics
                                          
                                       
                              
                                 Manufacture from (59):
                                 
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres, not carded or combed or otherwise processed for spinning, or
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials
                                          
                                       
                              
                                 Manufacture from chemical materials
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from yarn
                              
                              
                                  
                              
                           
                                 5907 
                              
                              
                                 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
                              
                              
                                 Manufacture from yarn
                                 or
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 5908 
                              
                              
                                 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefore, whether or not impregnated:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Incandescent gas mantles, impregnated
                                          
                                       
                              
                                 Manufacture from tubular knitted gas-mantle fabric
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 5909  to 5911 
                              
                              
                                 Textile articles of a kind suitable for industrial use:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Polishing discs or rings other than of felt of heading 5911 
                                          
                                       
                              
                                 Manufacture from yarn or waste fabrics or rags of heading 6310 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911 
                                          
                                       
                              
                                 Manufacture from (60):
                                 
                                             —
                                          
                                          
                                             coir yarn,
                                          
                                       
                                             —
                                          
                                          
                                             the following materials:
                                          
                                       
                                             - -
                                          
                                          
                                             yarn of polytetrafluoroethylene (61)
                                             
                                          
                                       
                                             - -
                                          
                                          
                                             yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,
                                          
                                       
                                             - -
                                          
                                          
                                             yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,
                                          
                                       
                                             - -
                                          
                                          
                                             monofil of polytetrafluoroethylene (62),
                                          
                                       
                                             - -
                                          
                                          
                                             yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),
                                          
                                       
                                             - -
                                          
                                          
                                             glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (63),
                                          
                                       
                                             - -
                                          
                                          
                                             copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid,
                                          
                                       
                                             - -
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             - -
                                          
                                          
                                             man-made staple fibres not carded or combed or otherwise processed for spinning, or
                                          
                                       
                                             - -
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from (64):
                                 
                                             —
                                          
                                          
                                             coir yarn,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres, not carded or combed or otherwise processed for spinning, or
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       
                              
                                  
                              
                           
                                 Chapter 60
                              
                              
                                 Knitted or crocheted fabrics
                              
                              
                                 Manufacture from (65):
                                 
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres, not carded or combed or otherwise processed for spinning, or
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       
                              
                                  
                              
                           
                                 Chapter 61 (66)
                                 
                              
                              
                                 Articles of apparel and clothing accessories, knitted or crocheted:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
                                          
                                       
                              
                                 Manufacture from yarn (67)
                                     (68)
                                 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from (69):
                                 
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres, not carded or combed or otherwise processed for spinning, or
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       
                              
                                  
                              
                           
                                 ex Chapter 62 (70)
                                 
                              
                              
                                 Articles of apparel and clothing accessories, not knitted or crocheted; except for:
                              
                              
                                 Manufacture from yarn (71)
                                     (72)
                                 
                              
                              
                                  
                              
                           
                                 ex 6202 , ex 6204 , ex 6206 , ex 6209  and ex 6211 
                              
                              
                                 Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered
                              
                              
                                 Manufacture from yarn (73)
                                 
                                 or
                                 Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (74)
                                 
                              
                              
                                  
                              
                           
                                 ex 6210  and ex 6216 
                              
                              
                                 Fire-resistant equipment of fabric covered with foil of aluminised polyester
                              
                              
                                 Manufacture from yarn (75)
                                 
                                 or
                                 Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (76)
                                 
                              
                              
                                  
                              
                           
                                 6213  and 6214 
                              
                              
                                 Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Embroidered
                                          
                                       
                              
                                 Manufacture from unbleached single yarn (77)
                                     (78)
                                 
                                 or
                                 Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (79)
                                 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from unbleached single yarn (80)
                                     (81)
                                 
                                 or
                                 Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213  and 6214  used does not exceed 47,5 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 6217 
                              
                              
                                 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212 :
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Embroidered
                                          
                                       
                              
                                 Manufacture from yarn (82)
                                 
                                 or
                                 Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (83)
                                 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Fire-resistant equipment of fabric covered with foil of aluminised polyester
                                          
                                       
                              
                                 Manufacture from yarn (84)
                                 
                                 or
                                 Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (85)
                                 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Interlinings for collars and cuffs, cut out
                                          
                                       
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from yarn (86)
                                 
                              
                              
                                  
                              
                           
                                 ex Chapter 63
                              
                              
                                 Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 6301  to 6304 
                              
                              
                                 Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Of felt, of nonwovens
                                          
                                       
                              
                                 Manufacture from (87):
                                 
                                             —
                                          
                                          
                                             natural fibres, or
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other:
                                          
                                       
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             - -
                                          
                                          
                                             Embroidered
                                          
                                       
                              
                                 Manufacture from unbleached single yarn (88)
                                     (89)
                                 
                                 or
                                 Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             - -
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from unbleached single yarn (90)
                                     (91)
                                 
                              
                              
                                  
                              
                           
                                 6305 
                              
                              
                                 Sacks and bags, of a kind used for the packing of goods
                              
                              
                                 Manufacture from (92):
                                 
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres, not carded or combed or otherwise processed for spinning, or
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       
                              
                                  
                              
                           
                                 6306 
                              
                              
                                 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Of nonwovens
                                          
                                       
                              
                                 Manufacture from (93)
                                     (94):
                                 
                                             —
                                          
                                          
                                             natural fibres, or
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from unbleached single yarn (95)
                                     (96)
                                 
                              
                              
                                  
                              
                           
                                 6307 
                              
                              
                                 Other made-up articles, including dress patterns
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 6308 
                              
                              
                                 Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale
                              
                              
                                 Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
                              
                              
                                  
                              
                           
                                 6401 
                              
                              
                                 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
                              
                              
                                  
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             with customs value above 10 EUR
                                          
                                       
                              
                                 Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             with customs value of 10 EUR or less
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product and uppers of heading 6406 
                              
                              
                                  
                              
                           
                                 6402 
                              
                              
                                 Other footwear with outer soles and uppers of rubber or plastics
                              
                              
                                  
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             with customs value above 8 EUR
                                          
                                       
                              
                                 Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             with customs value of 8 EUR or less
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product and uppers of heading 6406 
                              
                              
                                  
                              
                           
                                 6403 
                              
                              
                                 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
                              
                              
                                  
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             with customs value above 24 EUR
                                          
                                       
                              
                                 Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             with customs value of 24 EUR or less
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product and uppers of heading 6406 
                              
                              
                                  
                              
                           
                                 6404 
                              
                              
                                 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
                              
                              
                                  
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             with customs value above 13 EUR
                                          
                                       
                              
                                 Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             with customs value of 13 EUR or less
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product and uppers of heading 6406 
                              
                              
                                  
                              
                           
                                 6405 
                              
                              
                                 Other footwear
                              
                              
                                  
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             with customs value above 9 EUR
                                          
                                       
                              
                                 Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             with customs value of 9 EUR or less
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product and uppers of heading 6406 
                              
                              
                                  
                              
                           
                                 6406 
                              
                              
                                 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 65
                              
                              
                                 Headgear and parts thereof; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 6505 
                              
                              
                                 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed
                              
                              
                                 Manufacture from yarn or textile fibres (97)
                                 
                              
                              
                                  
                              
                           
                                 ex Chapter 66
                              
                              
                                 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 6601 
                              
                              
                                 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 Chapter 67
                              
                              
                                 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 68
                              
                              
                                 Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex 6802 
                              
                              
                                 Marble, travertine and alabaster
                              
                              
                                 Manufacture from materials of any heading, except that of the product and heading 2515 
                              
                              
                                  
                              
                           
                                 ex 6803 
                              
                              
                                 Articles of slate or of agglomerated slate
                              
                              
                                 Manufacture from worked slate
                              
                              
                                  
                              
                           
                                 ex 6812 
                              
                              
                                 Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate
                              
                              
                                 Manufacture from materials of any heading
                              
                              
                                  
                              
                           
                                 ex 6814 
                              
                              
                                 Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials
                              
                              
                                 Manufacture from worked mica (including agglomerated or reconstituted mica)
                              
                              
                                  
                              
                           
                                 Chapter 69
                              
                              
                                 Ceramic products
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 70
                              
                              
                                 Glass and glassware; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex 7003 , ex 7004  and ex 7005 
                              
                              
                                 Glass with a non-reflecting layer
                              
                              
                                 Manufacture from materials of heading 7001 
                              
                              
                                  
                              
                           
                                 7006 
                              
                              
                                 Glass of heading 7003 , 7004  or 7005 , bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards (98)
                                             
                                          
                                       
                              
                                 Manufacture from non-coated glass-plate substrate of heading 7006 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from materials of heading 7001 
                              
                              
                                  
                              
                           
                                 7007 
                              
                              
                                 Safety glass, consisting of toughened (tempered) or laminated glass
                              
                              
                                 Manufacture from materials of heading 7001 
                              
                              
                                  
                              
                           
                                 7008 
                              
                              
                                 Multiple-walled insulating units of glass
                              
                              
                                 Manufacture from materials of heading 7001 
                              
                              
                                  
                              
                           
                                 7009 
                              
                              
                                 Glass mirrors, whether or not framed, including rear-view mirrors
                              
                              
                                 Manufacture from materials of heading 7001 
                              
                              
                                  
                              
                           
                                 7010 
                              
                              
                                 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 7013 
                              
                              
                                 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010  or 7018 )
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
                                 or
                                 Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 7019 
                              
                              
                                 Articles (other than yarn) of glass fibres
                              
                              
                                 Manufacture from:
                                 
                                             —
                                          
                                          
                                             uncoloured slivers, rovings, yarn or chopped strands, or
                                          
                                       
                                             —
                                          
                                          
                                             glass wool
                                          
                                       
                              
                                  
                              
                           
                                 ex Chapter 71
                              
                              
                                 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex 7101 
                              
                              
                                 Natural or cultured pearls, graded and temporarily strung for convenience of transport
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 7102 , ex 7103  and ex 7104 
                              
                              
                                 Worked precious or semi-precious stones (natural, synthetic or reconstructed)
                              
                              
                                 Manufacture from unworked precious or semi-precious stones
                              
                              
                                  
                              
                           
                                 7106 , 7108  and 7110 
                              
                              
                                 Precious metals:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Unwrought
                                          
                                       
                              
                                 Manufacture from materials of any heading, except those of headings 7106 , 7108  and 7110 
                                 or
                                 Electrolytic, thermal or chemical separation of precious metals of heading 7106 , 7108  or 7110 
                                 or
                                 Alloying of precious metals of heading 7106 , 7108  or 7110  with each other or with base metals
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Semi-manufactured or in powder form
                                          
                                       
                              
                                 Manufacture from unwrought precious metals
                              
                              
                                  
                              
                           
                                 ex 7107 , ex 7109  and ex 7111 
                              
                              
                                 Metals clad with precious metals, semi-manufactured
                              
                              
                                 Manufacture from metals clad with precious metals, unwrought
                              
                              
                                  
                              
                           
                                 7116 
                              
                              
                                 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 7117 
                              
                              
                                 Imitation jewellery
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                              
                              
                                  
                              
                           
                                  
                              
                              
                                  
                              
                              
                                 Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 72
                              
                              
                                 Iron and steel; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 7207 
                              
                              
                                 Semi-finished products of iron or non-alloy steel
                              
                              
                                 Manufacture from materials of heading 7201 , 7202 , 7203 , 7204 , 7205  or 7206 
                              
                              
                                  
                              
                           
                                 7208  to 7216 
                              
                              
                                 Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel
                              
                              
                                 Manufacture from ingots or other primary forms or semi-finished materials of heading 7206  or 7207 
                              
                              
                                  
                              
                           
                                 7217 
                              
                              
                                 Wire of iron or non-alloy steel
                              
                              
                                 Manufacture from semi-finished materials of heading 7207 
                              
                              
                                  
                              
                           
                                 ex 7218 91  and ex 7218 99 
                              
                              
                                 Semi-finished products
                              
                              
                                 Manufacture from materials of heading 7201 , 7202 , 7203 , 7204 , 7205  or 7218 10 
                              
                              
                                  
                              
                           
                                 7219  to 7222 
                              
                              
                                 Flat-rolled products, bars and rods, angles, shapes and sections of stainless steel
                              
                              
                                 Manufacture from ingots or other primary forms or semi-finished materials of heading 7218 
                              
                              
                                  
                              
                           
                                 7223 
                              
                              
                                 Wire of stainless steel
                              
                              
                                 Manufacture from semi-finished materials of heading 7218 
                              
                              
                                  
                              
                           
                                 ex 7224 90 
                              
                              
                                 Semi-finished products
                              
                              
                                 Manufacture from materials of heading 7201 , 7202 , 7203 , 7204 , 7205  or 7224 10 
                              
                              
                                  
                              
                           
                                 7225  to 7228 
                              
                              
                                 Flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
                              
                              
                                 Manufacture from ingots or other primary forms or semi-finished materials of heading 7206 , 7207 , 7218  or 7224 
                              
                              
                                  
                              
                           
                                 7229 
                              
                              
                                 Wire of other alloy steel
                              
                              
                                 Manufacture from semi-finished materials of heading 7224 
                              
                              
                                  
                              
                           
                                 ex Chapter 73
                              
                              
                                 Articles of iron or steel; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex 7301 
                              
                              
                                 Sheet piling
                              
                              
                                 Manufacture from materials of heading 7206 
                              
                              
                                  
                              
                           
                                 7302 
                              
                              
                                 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
                              
                              
                                 Manufacture from materials of heading 7206 
                              
                              
                                  
                              
                           
                                 7304 , 7305  and 7306 
                              
                              
                                 Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
                              
                              
                                 Manufacture from materials of heading 7206 , 7207 , 7218  or 7224 
                              
                              
                                  
                              
                           
                                 ex 7307 
                              
                              
                                 Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712 ), consisting of several parts
                              
                              
                                 Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 7308 
                              
                              
                                 Structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301  may not be used
                              
                              
                                  
                              
                           
                                 ex 7315 
                              
                              
                                 Skid chain
                              
                              
                                 Manufacture in which the value of all the materials of heading 7315  used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 74
                              
                              
                                 Copper and articles thereof; except for:
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 7401 
                              
                              
                                 Copper mattes; cement copper (precipitated copper)
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 7402 
                              
                              
                                 Unrefined copper; copper anodes for electrolytic refining
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 7403 
                              
                              
                                 Refined copper and copper alloys, unwrought:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Refined copper
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Copper alloys and refined copper containing other elements
                                          
                                       
                              
                                 Manufacture from refined copper, unwrought, or waste and scrap of copper
                              
                              
                                  
                              
                           
                                 7404 
                              
                              
                                 Copper waste and scrap
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 7405 
                              
                              
                                 Master alloys of copper
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 7413 
                              
                              
                                 Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated
                              
                              
                                 Manufacture from materials of any heading, except that of the product.
                              
                              
                                  
                              
                           
                                 ex Chapter 75
                              
                              
                                 Nickel and articles thereof; except for:
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 7501  to 7503 
                              
                              
                                 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 76
                              
                              
                                 Aluminium and articles thereof; except for:
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 7601 
                              
                              
                                 Unwrought aluminium
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       or
                                 Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
                              
                              
                                  
                              
                           
                                 7602 
                              
                              
                                 Aluminium waste or scrap
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 7607  (99)
                                 
                              
                              
                                 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm
                              
                              
                                 Manufacture from materials of any heading, except that of the product and heading 7606 
                              
                              
                                  
                              
                           
                                 7610  and 7614 
                              
                              
                                 Aluminium structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures; Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex 7616 
                              
                              
                                 Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 Chapter 77
                              
                              
                                 Reserved for possible future use in the HS
                              
                              
                                  
                              
                              
                                  
                              
                           
                                 ex Chapter 78
                              
                              
                                 Lead and articles thereof; except for:
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 7801 
                              
                              
                                 Unwrought lead:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Refined lead
                                          
                                       
                              
                                 Manufacture from “bullion” or “work” lead
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802  may not be used
                              
                              
                                  
                              
                           
                                 7802 
                              
                              
                                 Lead waste and scrap
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 79
                              
                              
                                 Zinc and articles thereof; except for:
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 7901 
                              
                              
                                 Unwrought zinc
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902  may not be used
                              
                              
                                  
                              
                           
                                 7902 
                              
                              
                                 Zinc waste and scrap
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 80
                              
                              
                                 Tin and articles thereof; except for:
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 8001 
                              
                              
                                 Unwrought tin
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002  may not be used
                              
                              
                                  
                              
                           
                                 8002  and 8007 
                              
                              
                                 Tin waste and scrap; other articles of tin
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 Chapter 81
                              
                              
                                 Other base metals; cermets; articles thereof:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other base metals, wrought; articles thereof
                                          
                                       
                              
                                 Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 82
                              
                              
                                 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 8206 
                              
                              
                                 Tools of two or more of the headings 8202  to 8205 , put up in sets for retail sale
                              
                              
                                 Manufacture from materials of any heading, except those of headings 8202  to 8205 . However, tools of headings 8202  to 8205  may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set
                              
                              
                                  
                              
                           
                                 8207 
                              
                              
                                 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 8208 
                              
                              
                                 Knives and cutting blades, for machines or for mechanical appliances
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex 8211 
                              
                              
                                 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208 
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used
                              
                              
                                  
                              
                           
                                 8214 
                              
                              
                                 Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
                              
                              
                                  
                              
                           
                                 8215 
                              
                              
                                 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
                              
                              
                                  
                              
                           
                                 ex Chapter 83
                              
                              
                                 Miscellaneous articles of base metal; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex 8302 
                              
                              
                                 Other mountings, fittings and similar articles suitable for buildings, and automatic door closers
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302  may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 8306 
                              
                              
                                 Statuettes and other ornaments, of base metal
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306  may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 84
                              
                              
                                 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 ex 8401 
                              
                              
                                 Nuclear fuel elements
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8402 
                              
                              
                                 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8403  and ex 8404 
                              
                              
                                 Central heating boilers other than those of heading 8402  and auxiliary plant for central heating boilers
                              
                              
                                 Manufacture from materials of any heading, except those of headings 8403  and 8404 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 8406 
                              
                              
                                 Steam turbines and other vapour turbines
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8407 
                              
                              
                                 Spark-ignition reciprocating or rotary internal combustion piston engines
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8408 
                              
                              
                                 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8409 
                              
                              
                                 Parts suitable for use solely or principally with the engines of heading 8407  or 8408 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8411 
                              
                              
                                 Turbo-jets, turbo-propellers and other gas turbines
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8412 
                              
                              
                                 Other engines and motors
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 8413 
                              
                              
                                 Rotary positive displacement pumps
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 ex 8414 
                              
                              
                                 Industrial fans, blowers and the like
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8415 
                              
                              
                                 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8418 
                              
                              
                                 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However materials of the same heading as the product may be used provided that their total value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex 8419 
                              
                              
                                 Machines for wood, paper pulp, paper and paperboard industries
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8420 
                              
                              
                                 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8423 
                              
                              
                                 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 8424 
                              
                              
                                 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 8425  to 8428 
                              
                              
                                 Lifting, handling, loading or unloading machinery
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of heading 8431  used does not exceed 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8429 
                              
                              
                                 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Road rollers
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of heading 8431  used does not exceed 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8430 
                              
                              
                                 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of heading 8431  used does not exceed 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 ex 8431 
                              
                              
                                 Parts suitable for use solely or principally with road rollers
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8439 
                              
                              
                                 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8441 
                              
                              
                                 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 ex 8443 
                              
                              
                                 Printers, for office machines (for example automatic data processing machines, word-processing machines, etc.)
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8444  to 8447 
                              
                              
                                 Machines of these headings for use in the textile industry
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 8448 
                              
                              
                                 Auxiliary machinery for use with machines of headings 8444  and 8445 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8452 
                              
                              
                                 Sewing machines, other than book-sewing machines of heading 8440 ; furniture, bases and covers specially designed for sewing machines; sewing machine needles:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor
                                          
                                       
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used, and
                                          
                                       
                                             —
                                          
                                          
                                             the thread-tension, crochet and zigzag mechanisms used are originating
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8456  to 8466 
                              
                              
                                 Machine-tools and machines and their parts and accessories of headings 8456  to 8466 , except for:
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 8456 
                              
                              
                                 Water-jet cutting machines
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product and heading 8466 , and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 ex 8466 
                              
                              
                                 Parts of water-jet cutting machines
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product and heading 8456 , and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8470  to 8472 
                              
                              
                                 Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8480 
                              
                              
                                 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8482 
                              
                              
                                 Ball or roller bearings
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8484 
                              
                              
                                 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 8486 
                              
                              
                                 
                                             —
                                          
                                          
                                             Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes and parts and accessories thereof
                                          
                                       
                                             —
                                          
                                          
                                             machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof
                                          
                                       
                                             —
                                          
                                          
                                             machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass and parts and accessories thereof
                                          
                                       
                                             —
                                          
                                          
                                             marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             moulds, injection or compression types
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             lifting, handing, loading or unloading machinery
                                          
                                       
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of heading 8431  used does not exceed 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8487 
                              
                              
                                 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 85
                              
                              
                                 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8501 
                              
                              
                                 Electric motors and generators (excluding generating sets)
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of heading 8503  used does not exceed 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8502 
                              
                              
                                 Electric generating sets and rotary converters
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of headings 8501  and 8503  used does not exceed 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 ex 8504 
                              
                              
                                 Power supply units for automatic data-processing machines
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8506 
                              
                              
                                 Primary cells and primary batteries
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 8507 
                              
                              
                                 Electric accumulators, including separators therefore, whether or not rectangular (including square)
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 8510 
                              
                              
                                 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, other materials of the same heading may be used, provided that their total value does not exceed 20 % of the ex works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 8516 
                              
                              
                                 Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand-dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, other materials of the same heading may be used, provided that their total value does not exceed 20 % of the ex works price of the product.
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex 8517 
                              
                              
                                 Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings 8443 , 8525 , 8527  or 8528 
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 ex 8518 
                              
                              
                                 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8519 
                              
                              
                                 Sound recording and sound reproducing apparatus
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8521 
                              
                              
                                 Video recording or reproducing apparatus, whether or not incorporating a video tuner
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8522 
                              
                              
                                 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519  or 8521 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8523 
                              
                              
                                 
                                             —
                                          
                                          
                                             Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             recorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37
                                          
                                       
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of heading 8523  used does not exceed 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             matrices and masters for the production of discs, but excluding products of Chapter 37
                                          
                                       
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of heading 8523  used does not exceed 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             proximity cards and “smart cards” with two or more electronic integrated circuits
                                          
                                       
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             “smart cards” with one electronic integrated circuit
                                          
                                       
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of headings 8541  and 8542  used does not exceed 10 % of the ex-works price of the product
                                          
                                       or
                                 The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a country other than those specified in Article 3
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8525 
                              
                              
                                 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8526 
                              
                              
                                 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8527 
                              
                              
                                 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8528 
                              
                              
                                 
                                             —
                                          
                                          
                                             Monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471 
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             other monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus
                                          
                                       
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8529 
                              
                              
                                 Parts suitable for use solely or principally with the apparatus of headings 8525  to 8528 :
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Suitable for use solely or principally with video recording or reproducing apparatus
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471 
                                          
                                       
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8531 
                              
                              
                                 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512  or 8530 
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 8535 
                              
                              
                                 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1 000  V
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of heading 8538  used does not exceed 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8536 
                              
                              
                                 
                                             —
                                          
                                          
                                             Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000  V
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             connectors for optical fibres, optical fibre bundles or cables:
                                          
                                       
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             - -
                                          
                                          
                                             of plastics
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             - -
                                          
                                          
                                             of ceramics
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             - -
                                          
                                          
                                             of copper
                                          
                                       
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 8537 
                              
                              
                                 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535  or 8536 , for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 8541 
                              
                              
                                 Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 ex 8542 
                              
                              
                                 Electronic integrated circuits:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Monolithic integrated circuits
                                          
                                       
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of headings 8541  and 8542  used does not exceed 10 % of the ex-works price of the product
                                          
                                       or
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                  
                              
                              
                                 The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a country other than those specified in Article 3
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Multichips which are parts of machinery or apparatus, not specified or included elsewhere in this Chapter
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Others
                                          
                                       
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of headings 8541  and 8542  used does not exceed 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8544  (100)
                                 
                              
                              
                                 Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8545 
                              
                              
                                 Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8546 
                              
                              
                                 Electrical insulators of any material
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8547 
                              
                              
                                 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546 ; electrical conduit tubing and joints therefor, of base metal lined with insulating material
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8548 
                              
                              
                                 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Electronic microassemblies
                                          
                                       
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of headings 8541  and 8542  used does not exceed 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Others
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 86
                              
                              
                                 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8608 
                              
                              
                                 Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 ex Chapter 87
                              
                              
                                 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8709 
                              
                              
                                 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8710 
                              
                              
                                 Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8711 
                              
                              
                                 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex 8712 
                              
                              
                                 Bicycles without ball bearings
                              
                              
                                 Manufacture from materials of any heading, except those of heading 8714 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8715 
                              
                              
                                 Baby carriages and parts thereof
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8716 
                              
                              
                                 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 ex Chapter 88
                              
                              
                                 Aircraft, spacecraft, and parts thereof; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 8804 
                              
                              
                                 Rotochutes
                              
                              
                                 Manufacture from materials of any heading, including other materials of heading 8804 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 8805 
                              
                              
                                 Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 Chapter 89
                              
                              
                                 Ships, boats and floating structures
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906  may not be used
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex Chapter 90
                              
                              
                                 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 9001 
                              
                              
                                 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544 ; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 9002 
                              
                              
                                 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
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 9004 
                              
                              
                                 Spectacles, goggles and the like, corrective, protective or other
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 9005 
                              
                              
                                 Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product,
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 ex 9006 
                              
                              
                                 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product,
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 9007 
                              
                              
                                 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product,
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 9011 
                              
                              
                                 Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product,
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 ex 9014 
                              
                              
                                 Other navigational instruments and appliances
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 9015 
                              
                              
                                 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 9016 
                              
                              
                                 Balances of a sensitivity of 5 cg or better, with or without weights
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 9017 
                              
                              
                                 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 9018 
                              
                              
                                 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Dentists’ chairs incorporating dental appliances or dentists’ spittoons
                                          
                                       
                              
                                 Manufacture from materials of any heading, including other materials of heading 9018 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 9019 
                              
                              
                                 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 9020 
                              
                              
                                 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 9024 
                              
                              
                                 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 9025 
                              
                              
                                 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 9026 
                              
                              
                                 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014 , 9015 , 9028  or 9032 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 9027 
                              
                              
                                 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 9028 
                              
                              
                                 Gas, liquid or electricity supply or production meters, including calibrating meters therefor:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Parts and accessories
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 9029 
                              
                              
                                 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014  or 9015 ; stroboscopes
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 9030 
                              
                              
                                 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028 ; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 9031 
                              
                              
                                 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 9032 
                              
                              
                                 Automatic regulating or controlling instruments and apparatus
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 9033 
                              
                              
                                 Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 91
                              
                              
                                 Clocks and watches and parts thereof; except for:
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 9105 
                              
                              
                                 Other clocks
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 9109 
                              
                              
                                 Clock movements, complete and assembled
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 9110 
                              
                              
                                 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of heading 9114  used does not exceed 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 9111 
                              
                              
                                 Watch cases and parts thereof
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 9112 
                              
                              
                                 Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 9113 
                              
                              
                                 Watch straps, watch bands and watch bracelets, and parts thereof:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 Chapter 92
                              
                              
                                 Musical instruments; parts and accessories of such articles
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 Chapter 93
                              
                              
                                 Arms and ammunition; parts and accessories thereof
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 94
                              
                              
                                 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 9401  and ex 9403 
                              
                              
                                 Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401  or 9403 , provided that:
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             the value of the cloth does not exceed 25 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             all the other materials used are originating and are classified in a heading other than heading 9401  or 9403 
                                          
                                       
                              
                                  
                              
                           
                                 9405 
                              
                              
                                 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
                              
                              
                                 Manufacture from materials of any heading except that of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 9406 
                              
                              
                                 Prefabricated buildings
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 95
                              
                              
                                 Toys, games and sports requisites; parts and accessories thereof; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex 9503 
                              
                              
                                 Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex 9506 
                              
                              
                                 Golf clubs and parts thereof
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used
                              
                              
                                  
                              
                           
                                 ex Chapter 96
                              
                              
                                 Miscellaneous manufactured articles; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                  
                              
                           
                                 ex 9601  and ex 9602 
                              
                              
                                 Articles of animal, vegetable or mineral carving materials
                              
                              
                                 Manufacture from “worked” carving materials of the same heading as the product
                              
                              
                                  
                              
                           
                                 ex 9603 
                              
                              
                                 Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 9605 
                              
                              
                                 Travel sets for personal toilet, sewing or shoe or clothes cleaning
                              
                              
                                 Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
                              
                              
                                  
                              
                           
                                 9606 
                              
                              
                                 Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 9608 
                              
                              
                                 Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, materials of subheading 9608 91  or 9608 99  may be used
                              
                              
                                  
                              
                           
                                 9609 
                              
                              
                                 Pencils (other than pencils of heading 9608 ), crayons, pencils leads pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks
                              
                              
                                 Manufacture from materials of any heading
                              
                              
                                  
                              
                           
                                 9612 
                              
                              
                                 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex 9613 
                              
                              
                                 Lighters with piezo-igniter
                              
                              
                                 Manufacture in which the value of all the materials of heading 9613  used does not exceed 30 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 9614 
                              
                              
                                 Smoking pipes and pipe bowls
                              
                              
                                 Manufacture from roughly-shaped blocks
                              
                              
                                  
                              
                           
                                 9619 
                              
                              
                                 Sanitary towels (pads) and tampons, napkins and napkin liners for babies, and similar articles, of any material
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 97
                              
                              
                                 Works of art, collectors’ pieces and antiques
                              
                              
                                 Manufacture from materials of any heading, except that of the product’
                              
                              
                                  
                              
                           
               
            
            
               (1)  See introductory Note 8.
            
               (2)  See introductory Note 8.
            
               (3)  See introductory Note 8.
            
               (4)  See introductory Note 8.
            
               (5)  See introductory Note 8.
            
               (6)  See introductory Note 8.
            
               (7)  See introductory Note 8.
            
               (8)  See introductory Note 8.
            
               (9)  See Note 1 in Appendix 2A for heading ex 1604.
            
               (10)  For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
            
               (11)  For the special conditions relating to “specific processes”, see Introductory Note 7.2.
            
               (12)  For the special conditions relating to “specific processes”, see Introductory Note 7.2.
            
               (13)  For the special conditions relating to “specific processes”, see Introductory Note 7.2.
            
               (14)  For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
            
               (15)  For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
            
               (16)  For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
            
               (17)  For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
            
               (18)  For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
            
               (19)  For special conditions relating to products made of a mixture of textile materials, see introductory Note 5.
            
               (20)  Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32.
            
               (21)  A “group” is regarded as any part of the heading separated from the rest by a semicolon.
            
               (22)  For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
            
               (23)  In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
            
               (24)  In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
            
               (25)  In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
            
               (26)  See Note 2 in Appendix 2A for heading 3920.
            
               (27)  See Note 3 in Appendix 2 A for headings 4810, ex 4811, 4816, 4817, ex 4818, ex 4819, ex 4820 and ex 4823.
            
               (28)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (29)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (30)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (31)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (32)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (33)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (34)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (35)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (36)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (37)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (38)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (39)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (40)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (41)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (42)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (43)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (44)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (45)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (46)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (47)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (48)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (49)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (50)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (51)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (52)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (53)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (54)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (55)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (56)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (57)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (58)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (59)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (60)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (61)  The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
            
               (62)  The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
            
               (63)  The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
            
               (64)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (65)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (66)  See Note 4 in Appendix 2A for specific subheadings of Chapter 61.
            
               (67)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (68)  See Introductory Note 6.
            
               (69)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (70)  See Note 4 in Appendix 2A for specific subheadings of Chapter 62.
            
               (71)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (72)  See Introductory Note 6.
            
               (73)  See Introductory Note 6.
            
               (74)  See Introductory Note 6.
            
               (75)  See Introductory Note 6.
            
               (76)  See Introductory Note 6.
            
               (77)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (78)  See Introductory Note 6.
            
               (79)  See Introductory Note 6.
            
               (80)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (81)  See Introductory Note 6.
            
               (82)  See Introductory Note 6.
            
               (83)  See Introductory Note 6.
            
               (84)  See Introductory Note 6.
            
               (85)  See Introductory Note 6.
            
               (86)  See Introductory Note 6.
            
               (87)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (88)  See Introductory Note 6.
            
               (89)  For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
            
               (90)  See Introductory Note 6.
            
               (91)  For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
            
               (92)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (93)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (94)  See Introductory Note 6.
            
               (95)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (96)  See Introductory Note 6.
            
               (97)  See Introductory Note 6.
            
               (98)  SEMII – Semiconductor Equipment and Materials Institute Incorporated.
            
               (99)  See Note 5 in Appendix 2A for subheading 7607 20.
            
               (100)  See Note 6 in Appendix 2A for subheadings 8544 30, 8544 42, 8544 49, and 8544 60.