HS 2017     Description of product             Working or processing, carried out on
                                        non-originating materials, which confers originating
                                                                status
       (1)            (2)                        (3)              or               (4)
             pharmaceuticals            product in its original
                                        classification shall be
                                        retained
ex Chapter   Fertilisers; except for:   Manufacture from             Manufacture in which
31                                      materials of any other       the value of all the
                                        heading                      materials used does not
                                                                     exceed 50 % of the
                                                                     ex-works price of the
                                                                     product
3105         Mineral or chemical        Manufacture from             Manufacture in which
             fertilisers containing     materials of any other       the value of all the
             two or three of the        heading, except from         materials used does not
             fertilising elements       headings 3102 to 3104        exceed 50 % of the
             nitrogen, phosphorus                                    ex-works price of the
             and potassium; other                                    product
             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
             extracts; tannins and      materials of any other     the value of all the
             their derivatives; dyes,   heading,                   materials used does not
             pigments and other                                    exceed 50 % of the
             colouring matter;                                     ex-works price of the
             paints and varnishes;                                 product
             putty and other
             mastics; inks
Chapter 33   Essential oils and         Manufacture from           Manufacture in which
             resinoids; perfumery,      materials of any other     the value of all the
             cosmetic or toilet         heading                    materials used does not
             preparations                                          exceed 50 % of the
                                                                   ex-works price of the
                                                                   product
Chapter 34   Soap, organic              Manufacture from           Manufacture in which
             surface-active agents,     materials of any other     the value of all the
             washing preparations,      heading                    materials used does not
             lubricating                                           exceed 50 % of the
             preparations, artificial                              ex-works price of the
             waxes, prepared                                       product
             waxes, polishing or
             scouring preparations,
             candles and similar
             articles, modelling
             pastes, "dental waxes"
             and dental preparations
             with a basis of plaster
ex Chapter   Albuminoidal               Manufacture from           Manufacture in which
35           substances; modified       materials of any other     the value of all the