제16994호                                 관               보                  2009. 5. 4. (월요일)

HS heading      Description of product           Working or processing, carried out on non-originating
                                                     materials, which confers originating status

       (1)                 (2)                             (3)            or              (4)

ex Chapter 31 Fertilisers; except for:          Manufacture from            Manufacture in which the
                                                materials of any other      value of all the materials
                                                heading                     used does not exceed 50
                                                                            % of the ex-works price
                                                                            of the product

3105          Mineral or chemical               Manufacture from            Manufacture in which the
              fertilisers containing two        materials of any other      value of all the materials
              or three of the fertilising       heading, except from        used does not exceed 50
              elements nitrogen,                headings 3102 to 3104       % of the ex-works price
              phosphorus and potassium;                                     of the product
              other fertilisers; goods of
              this Chapter, in tablets
              or similar forms or in
              packages of a gross weight
              not exceeding 10 kg

Chapter 32    Tanning or dyeing                 Manufacture from            Manufacture in which the
              extracts; tannins and             materials of any other      value of all the materials
              their derivatives; dyes,          heading,                    used does not exceed 50
              pigments and other                                            % of the ex-works price
              colouring matter; paints                                      of the product
              and varnishes; putty and
              other mastics; inks

Chapter 33    Essential oils and                Manufacture from            Manufacture in which the
              resinoids; perfumery,             materials of any other      value of all the materials
              cosmetic or toilet                heading                     used does not exceed 50
              preparations                                                  % of the ex-works price
                                                                            of the product

Chapter 34    Soap, organic surface-            Manufacture from            Manufacture in which the
              active agents, washing            materials of any other      value of all the materials
              preparations, lubricating         heading                     used does not exceed 50
              preparations, artificial                                      % of the ex-works price
              waxes, prepared waxes,                                        of the product
              polishing or scouring
              preparations, candles and
              similar articles, modelling
              pastes, "dental waxes"
              and dental preparations
              with a basis of plaster

                                                   250