Council Regulation (EEC) No 2229/91 of 17 June 1991 on the application of Decision No 1/91 of the EEC-Israel Cooperation Council amending, as a consequence of the introduction of the harmonized system, the Protocol concerning the definition of the concept of 'originating products' and methods of administrative cooperation

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Official Journal L 211 , 31/07/1991 P. 0001 - 0001 Finnish special edition: Chapter 2 Volume 8 P. 0032 Swedish special edition: Chapter 2 Volume 8 P. 0032

COUNCIL REGULATION (EEC) No 2229/91 of 17 June 1991 on the application of Decision No 1/91 of the EEC-Israel Cooperation Council amending, as a consequence of the introduction of the harmonized system, the Protocol concerning the definition of the concept of 'originating products' and methods of administrative cooperationTHE COUNCIL OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Economic Community, and in particular Article 113 thereof,Having regard to the proposal from the Commission,Whereas the Cooperation Agreement between the European Economic Community and the State of Israel (1) was signed on 11 May 1975;Whereas, by virtue of Article 25 of Protocol concerning the definition of the concept of 'originating products' and methods of administrative cooperation, which forms an integral part of the above Agreement, the EEC-Israel Cooperation Council has adopted Decision No 1/91 amending the said Protocol;Whereas it is necessary to apply this Decision in the Community,HAS ADOPTED THIS REGULATION:Article 1Decision No 1/91 of the EEC-Israel Cooperation Council shall apply in the Community.The text of the Decision is attached to this Regulation.Article 2This Regulation shall enter into force on the day following its publication in the Official Journal of the European Communities.It shall apply from 1 January 1992.This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Luxembourg, 17 June 1991.For the CouncilThe PresidentJ. F. POOS(1) OJ No L 136, 28. 5. 1975, p. 2.DECISION No 1/91 OF THE EEC-ISRAEL COOPERATION COUNCIL of 12 June 1991 amending, as a consequence of the introduction of the harmonized system, the Protocol concerning the definition of the concept of 'originating products' and methods of administrative cooperationTHE COOPERATION COUNCIL,Having regard to the Agreement between the European Economic Community and the State of Israel, signed on 11 May 1975,Having regard to the Protocol concerning the definition of the concept of 'originating products' and methods of administrative cooperation, and in particular Article 25 thereof,Whereas the origin rules contained in Protocol are based on the use of the Customs Cooperation Council Nomenclature; whereas the Customs Cooperation Council approved the International Convention on the Harmonized Commodity Description and Coding System (hereinafter referred to as the 'harmonized system') on 14 June 1983; whereas, since 1 January 1988, the harmonized system has replaced the previous nomenclature for the purposes of international trade; whereas it is therefore necessary to adapt the rules of origin contained in the said Protocol so that they are based on the use of the harmonized system;Whereas, in the light of experience, the presentation of the origin rules could be improved by grouping all the exceptions to the basic change of heading rule into one list and by providing detailed guidance on how it should be interpreted,HAS DECIDED AS FOLLOWS:Article 1In the last subparagraph of Article 1 of the Protocol, the words 'in List C in Annex IV' shall be replaced by 'in Annex II'.Article 2Article 3 of the Protocol shall be replaced by the following:'Article 31. The expressions "Chapters" and "headings" used in this Protocol shall mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the "harmonized commodity description and coding system" (hereinafter referred to as the "harmonized system" or "HS").The expression "classified" shall refer to the classification of a product or material under a particular heading.2. For the purposes of Article 1, non-originating materials are considered to be sufficiently worked or processed when the product obtained is classified in a heading which is different from those in which all the non-originating materials used in its manufacture are classified, subject to the provisions of paragraphs 3 and 4.3. For a product mentioned in columns 1 and 2 of the List in Annex III, the conditions set out in column 3 for the product concerned must be fulfilled instead of the rule in paragraph 2.4. For the purpose of implementing Article 1, the following shall always be considered as insufficient working or processing to confer the status of originating product, whether or not there is a change of heading:(a) operations to ensure the preservation of merchandise in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);(b)simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making up of sets of articles), washing, painting, cutting up;(c) (i) changes of packaging and breaking up and assembly of consignments;(ii)simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations;(d)affixing marks, labels or other like distinguishing signs on products or their packaging;(e)simple mixing of products, whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in this Protocol to enable them to be considered as originating;(f)simple assembly of parts of articles to constitute a complete article;(g)a combination of two or more operations specified in subparagraphs (a) to (f);(h)slaughter of animals.'Article 3Article 4 of Protocol shall be replaced by the following:'Article 41. The term "value" in the List in Annex III shall mean the customs value at the time of the import of the non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the territory concerned.Where the value of the originating materials used needs to be established, this paragraph shall be applied mutatis mutandis.2. The term "ex-works price" in the List in Annex III shall mean the ex-works price of the product obtained minus any internal taxes which are, or may be, repaid when the product obtained is exported.'Article 4Article 6 of Protocol is hereby amended as follows:1. in paragraph 2, the expression 'Article 3 (3)' shall be replaced by 'Article 3 (4)', and the words 'Brussels nomenclature' by 'harmonized system';2.the following paragraph shall be added:'4. Sets within the meaning of General Rule 3 of the harmonized system shall be regarded as originating when all component articles are originating products. Nevertheless, when a set is composed of originating and non-originating articles, the set as a whole shall be regarded as originating provided that the value of the non-originating articles does not exceed 15 % of the ex-works price of the set.'.Article 51. Annexes I, II and III to this Decision shall replace Annexes I, II, III and IV to the Protocol.2. Annexes V and VI shall be renumbered IV and V.Article 61. Products which were exported before 1 January 1992, accompanied by a Movement Certificate EUR 1 or Form EUR 2, shall be considered as originating under the rules in force on 1 January 1992.2. Movement Certificates EUR 1 or Forms EUR 2 issued or made out before 1 January 1992 under the rules in force before that date shall be accepted up to and including 31 May 1992 according to the rules in force when they were issued.3. Articles 19 and 20 of the Protocol shall apply in the case of goods exported before 1 January 1992 and retrospective or duplicate Movement Certificates may be issued under the rules in force before that date.Article 7Decision 1/78 shall be replaced by this Decision.Article 8This Decision shall apply from 1 January 1992.Done at Brussels, 12 June 1991.For the Cooperation CouncilThe PresidentA PRIMORJoint Declaration concerning the review of the changes to the origin rules as a result of the introduction of the harmonized systemWhere, following the amendments made to the nomenclature, the new rules introduced by Decision No 1/91 alter the substance of any rule existing prior to Decision No 1/91, and it appears that such alteration results in a situation prejudicial to the interest of the sectors concerned, then, if one of the contracting parties so requests in the period up to and including 31 December 1994, an examination shall be made as a matter of urgency by the Cooperation Council, of the need to restore the substance of the rule concerned as it was before Decision No 1/91.In any case, the Cooperation Council shall decide to restore, or not to restore, the substance of the rule concerned within a period of three months of the request being made to it by either of the parties to the Agreement.If the substance of the rule concerned is restored, then the parties to the Agreement shall also provide the legal framework necessary to guarantee that any customs duties improperly levied on the products concerned imported after 1 January 1992 can be reimbursed.ANNEX IEXPLANATORY NOTES Note 1: Articles 1 and 2The terms 'the Community' and 'Israel' shall also cover the territorial waters of the Member States of the Community and of Israel respectively.Vessels operating on the high seas, including factory ships, on which fish caught are worked or processed, shall be considered as part of the territory of the State to which they belong provided that they satisfy the conditions set out in Explanatory Note 4.Note 2 - Article 1The conditions set out in Article 1 relative to the acquisition of originating status must be fulfilled without interruption in the Community or Israel.If originating products exported from the Community or Israel to another country are returned, they must be considered as non-originating unless it can be demonstrated to the satisfaction of the customs authorities that:- the goods returned are the same goods as those exported,and-they have not undergone any operations beyond that necessary to preserve them in good condition while in that country.Note 3 - Article 1In order to determine whether goods originate in the Community or in Israel it shall not be necessary to establish whether the power and fuel, plant and equipment, and machines and tools used to obtain such goods originate in third countries or not.Note 4 - Article 2 (f)The terms 'their vessels' shall apply only to vessels:- which are registered or recorded in a Member State or in Israel,-which sail under the flag of a Member State or of Israel,-at least 50 % of which are owned by nationals of the Member States and of Israel or by a company which has its head office in a Member State or in Israel, of which the manager, managers, chairman of the board, and the majority of the members of such board are nationals of the Member States or of Israel and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to the Member States or to Israel or to public bodies or nationals of the Member States or of Israel,-of which the captain and officers are all nationals of the Member States or of Israel,-of which at least 75 % of the crew are nationals of the Member States or of Israel.Note 5 - Articles 2 and 31. The unit of qualification for the application of the origin rules shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the harmonized system. In the case of sets of products which are classified by virtue of General Rule 3, the unit of qualification shall be determined in respect of each item in the set; this also applies to the sets of heading Nos 6308, 8206 and 9605.Accordingly, it follows that:- when a product composed of a group or assembly of articles is classified under the terms of the harmonized system in a single heading, the whole constitutes the unit of qualification,-when a consignment consists of a number of identical products classified under the same heading of the harmonized system, each products must be taken individually when applying the origin rules.2.Where, under General Rule 5 of the harmonized system, packing is included with the product for classification purposes, it shall be included for purposes of determining origin.Note 6 - Article 3 (1)The Introductory Notes to Annex III shall also apply where appropriate to all products manufactured using non-originating materials even if they are not subject to a specific condition contained in the list in Annex III but are subject instead to the change of heading rule set out in Article 3 (1).Note 7 - Article 4'Ex-works price' shall mean the price paid to the manufacturer in whose undertaking the last working or processing is carried out, provided the price includes the value of all the products used in manufacture.'Customs value' shall be understood as meaning the customs value laid down in the Convention concerning the valuation of goods for customs purposes signed in Brussels on 15 December 1950.ANNEX IIList of products referred to in Article 1 which are temporarily excluded from the scope of this ProtocolHS headingNoDescription of productex 2707Oils 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 Â°C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels2709to2715Mineral oils and products of their distillation; bituminous substances; mineral waxesex 2901Acyclic hydrocarbons for use as power or heating fuelsex 2902Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuelsex 3403Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weightex 3404Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale waxex 3811Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous mineralsANNEX IIIList of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status INTRODUCTORY NOTESGeneralNote 1:1.1. The first two columns in the list describe the product obtained. The first column gives the heading number, or the chapter number, used in the harmonized system and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in column 3. Where, in some cases, the entry in the first column is preceded by an 'ex', this signifies that the rule in column 3 applies only to the part of that heading or chapter as described in column 2.1.2.Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of product in column 2 is therefore given in general terms, the adjacent rule in column 3 applies to all products which, under the harmonized system, are classified in headings of the chapter or in any of the headings grouped together in column 1.1.3.Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rule in column 3.Note 2:2.1.The term 'manufacture' covers any kind of working or processing including 'assembly' or specific operations. However, see Note 3.5 below.2.2.The term 'material' covers any 'ingredient', 'raw material', 'component' or 'part', etc., used in the manufacture of the product.2.3.The term 'product' refers to the product being manufactured, even if it is intended for later use in another manufacturing operation.Note 3:3.1.In the case of any heading not in the list or any part of a heading that is not in the list, the 'change of heading' rule set out in Article 3 (1) applies. If a 'change of heading' condition applies to any entry in the list, then it is contained in the rule in column 3.3.2.The working or processing required by a rule in column 3 has to be carried out only in relation to the non-originating materials used. The restrictions contained in a rule in column 3 likewise apply only to the non-originating materials used.3.3.Where a rule states that 'materials of any heading' may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression 'manufacture from materials of any heading including other materials of heading No . . .' means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.3.4.If a product, made from non-originating materials which has acquired originating status during manufacture by virtue of the change of heading rule or its own list rule, is used as a material in the process of manufacture of another product, then the rule applicable to the product in which it is incorporated does not apply to it.- For example, an engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex works price, is made from 'other alloy steel roughly shaped by forging' of heading No 7224.If this forging has been forged in the country concerned from a non-originating ingot then the forging has already acquired origin by virtue of the rule for heading No ex 7224 in the list. It can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or another. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.3.5.Even if the change of heading rule or the rule contained in the list is satisfied, a product does not have origin if the processing carried out, taken as a whole, is insufficient within the meaning of Article 3 (4).Note 4:4.1. The rule in the list represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer origin. Thus if a rule says that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.4.2.When a rule in the list specifies that a product may be manufactured from more than one material, this means that any one or more of the materials may be used. It does not require that all be used.- For example, the rule for fabrics says that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used, one can use one or the other or both.If, however, a restriction applies to one material and other restrictions apply to other materials in the same rule, then the restrictions only apply to the materials actually used.-For example, the rule for sewing machines specifies that the thread tension mechanism used has to originate and that the zigzag mechanism used also has to originate; these two restrictions only apply if the mechanisms concerned are actually incorporated into the sewing machine.4.3.When a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule.-For example, the rule for heading No 1904 which specifically excludes the use of cereals or their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not produced from cereals.-For example, in the case of an article made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth - even if non-wovens cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn - that is the fibre stage.See also Note 7.3 in relation to textiles.4.4.If in a rule in the list two or more percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. The maximum value of all the non-originating materials used may never exceed the highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.TextilesNote 5:5.1.The term 'natural fibres' is used in the list to refer to fibres other than artificial or synthetic fibres and is restricted to the stages before spinning takes place, including waste and unless otherwise specified, the term 'natural fibres' includes fibres that have been carded, combed or otherwise processed but not spun.5.2.The term 'natural fibres' includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305.5.3.The terms 'textile pulp', 'chemical materials' and 'paper making materials' are used in the list to describe the materials not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.5.4.The term 'man-made staple fibres' is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of heading Nos 5501 to 5507.Note 6:6.1.In the case of the products classified in those headings in the list to which a reference is made in this Introductory Note, the conditions set out in column 3 of the list shall not be applied to any basic textile materials used in their manufacture which, taken together, represent 10 % or less of the total weight of all the basic textile materials used (but see also Notes 6.3 and 6.4 below).6.2.However, this tolerance may only be applied to mixed products which have been made from two or more basic textile materials, irrespective of their share of the product.The following are the basic textile materials:- silk,- wool,- coarse animal hair,- fine animal hair,- horsehair,- cotton,- paper making materials and paper,- flax,- true hemp,- jute and other textile bast fibres,- sisal and other textile fibres of the genus Agave,- coconut, abaca, ramie and other vegetable textile fibres,- synthetic man-made filaments,- artificial man-made filaments,- synthetic man-made staple fibres,- artificial man-made staple fibres.-For example, a yarn of heading No 5205 made from cotton fibres and synthetic staple fibres is a mixed yarn. Therefore, non-originating materials that do not satisfy the origin rules may be used up to a weight of 10 % of the yarn.-For example, a woollen fabric of heading No 5112 made from woollen yarn and synthetic yarn of staple fibres is a mixed fabric. Therefore, either non-originating synthetic yarn or woollen yarn or a combination thereof that does not satisfy the origin rules may be used up to a weight of 10 % of the fabric.-For example, tufted textile fabric of heading No 5802 made from cotton yarn and cotton fabric is only a mixed product if the cotton fabric is itself a mixed fabric being made from two or more different basic textile materials or if the cotton yarns used are themselves mixtures.-For example, if the tufted textile fabric concerned had been made from cotton yarn and synthetic fabric, then, obviously, two separate basic textile materials would have been used.-For example, a carpet with tufts made both from artificial yarns and tufts made from cotton yarns and with a jute backing is a mixed product because three basic textile materials are used. Thus, any non-originating materials that are used at a later stage of manufacture than the rule allows, may be used, provided their total weight taken together does not exceed 10 % of the weight of the textile materials in the carpet. Thus, the jute backing, the artificial yarns and/or the cotton yarns could be imported at that stage of manufacture, provided the weight conditions are met.6.3.In the case of fabrics incorporating 'yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped' this tolerance is 20 % in respect of this yarn.6.4.In the case of fabrics incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two films of plastic film, this tolerance is 30 % in respect of this strip.Note 7:7.1.In the case of those textile products, which are marked in the list by a footnote referring to this Introductory Note, textile trimmings and accessories which do not satisfy the rule set out in the list in column 3 for the made up product concerned may be used provided that their weight does not exceed 10 % of the total weight of all the textile materials incorporated.Textile trimmings and accessories are those classified in Chapters 50 to 63. Linings and interlinings are not to be regarded as trimmings or accessories.7.2.Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 4.3.7.3.In accordance with Note 4.3, any non-originating non-textile trimmings and accessories or other product, which do not contain any textiles, may, anyway, be used freely where they cannot be made from the materials listed in column 3.-For example, if a rule in the list says that for a particular textile item, such as a blouse, yarn must be used this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials.7.4.Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the non-originating materials incorporated.HS heading NoDescription of productWorking or processing carried out on non-originatingmaterials that confers originating status(1)(2)(3)0201Meat of bovine animals, fresh or chilledManufacture from materials of any heading except meat of bovine animals, frozen of heading No 02020202Meat of bovine animals, frozenManufacture from materials of any heading except meat of bovine animals, fresh or chilled of heading No 02010206Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozenManufacture from materials of any heading except carcases of headings Nos 0201 to 02050210Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offalManufacture from materials of any heading except meat and offal of heading Nos 0201 to 0206 and 0208 or poultry liver of heading No 02070302 to0305Fish, other than live fishManufacture in which all the materials of Chapter 3 used must already be originating(1) (2) (3) 0402,0404 to0406Dairy productsManufacture from materials of any heading except milk or cream of heading No 0401 or 04020403Buttermilk, curdled milk and cream, yogurt, 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 or cocoaManufacture in which:- all the materials of Chapter 4 used must already be originating,-any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must be originating, and-the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product0408Birds' eggs, not in shell and egg yolks, fresh, dried, cooked, by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matterManufacture from materials of any heading except birds' eggs ofheading No 0407ex 0502Prepared pigs', hogs' or boars' bristles and hairCleaning, disinfecting, sorting and straightening of bristles and hairex 0506Bones and horn-cores unworkedManufacture in which all the materials of Chapter 2 used must already be originating0710 to0713Edible vegetables, frozen or dried, provisionally preserved except for heading Nos ex 0710 and ex 0711Manufacture in which all the vegetable materials used must already be originatingex 0710Sweet corn (uncooked or cooked by steaming or boiling in water), frozenManufacture from fresh or chilled sweet cornex 0711Sweet corn, provisionally preservedManufacture from fresh or chilled sweet corn0811Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:- Containing added sugarManufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product- OtherManufacture in which all the fruit or nuts used must already be originating0812Fruit and nuts provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumptionManufacture in which all the fruit or nuts used must already be originating0813Fruit, dried, other than that of heading Nos 0801 to 0806; mixtures of nuts or dried fruits of this chapterManufacture in which all the fruit or nuts used must already be originating0814Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutionsManufacture in which all the fruit or nuts used must already be originatingex Chapter 11Products of the milling industry; malt, starches; inulin; whest gluten, except for heading No ex 1106Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must already be originatingex 1106Flour and meal of the dried, shelled leguminous vegetables of heading No 0713Drying and milling of leguminous vegetables of heading No 07081301Lac; natural gums, resins, gum-resins and balsamsManufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the exworks price of the product1501Lard; other pig fat and poultry fat, rendered, whether or not pressed or solvent-extracted:- Fats from bones or wasteManufacture from materials of any heading except those of heading No 0203, 0206 or 0207 or bones of heading No 0506- OtherManufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal of poultry of heading No 02071502Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-extracted:- Fats from bones or wasteManufacture from materials of any heading except those of heading No 0201, 0202, 0204 or 0206 or bones of heading No 0506- OtherManufacture in which all the animal materials of Chapter 2 used must already be originating1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:-Solid fractions of fish oils and fats and oils of marine mammalsManufacture from materials of any heading including other materials of heading No 1504- OtherManufacture in which all the animal materials of Chapters 2 and 3 used must already be originatingex 1505Refined lanolinManufacture from crude wool grease of heading No 15051506Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:- Solid fractionsManufacture from materials of any heading including other materials of heading No 1506- OtherManufacture in which all the animal materials of Chapter 2 used must already be originatingex1507 to1515Fixed vegetable oils and their fractions, whether or not refined, but not chemically modified:-Solid fractions, except for that of Jojoba oilManufacture from other materials of heading Nos 1507 to 1515ex 1507 to1515(cont'd)-Other, except for:- Lung oil; myrtle wax and Japan wax-Those for technical or industrial uses other than the manufacture of foodstuffs for human consumptionManufacture in which all the vegetable materials used must already be originatingex 1516Animal or vegetable fats and oils and their fractions, re-esterified, whether or not refined but not further preparedManufacture in which all the animal and vegetable materials used must already be originatingex 1517Edible liquid mixtures of vegetable oils of heading Nos 1507 to 1515Manufacture in which all the vegetable materials used must already be originatingex 1519Industrial fatty alcohols having the character of artificial waxesManufacture from materials of any heading including fatty acids of heading No 15191601Sausages and similar products, of meat, meat offal or blood; food preparations based on these productsManufacture from animals of Chapter 11602Other prepared or preserved meat, meat offal or bloodManufacture from animals of Chapter 11603Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebratesManufacture from animals of Chapter 1. However, all fish, crustaceans, molluscs or other aquatic invertebrates used must already be originating1604Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggsManufacture in which all the fish or fish eggs used must already be originating1605Crustaceans, molluscs and other aquatic invertebrates, prepared or preservedManufacture in which all the crustaceans, molluscs or other aquatic invertebrates used must already be originatingex 1701Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or colouredManufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product1702Other 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 fructoseManufacture from materials of any heading including other materials of heading No 1702-Other sugars in solid form, flavoured or colouredManufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product- OtherManufacture in which all the materials used must already be originatingex 1703Molasses resulting from the extraction or refining of sugar, flavoured or colouredManufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product1704Sugar confectionery (including white chocolate), not containing cocosManufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product1806Chocolate and other food preparations containing cocoaManufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product1901Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or included:- Malt extractManufacture from cereals of Chapter 10- OtherManufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product1902Pasta, 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 preparedManufacture in which all the cereals (except durum wheat), meat, meat offal, fish, crustaceans or molluscs used must already be originating1903Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar formsManufacture from materials of any heading except potato starch of heading No 11081904Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared:- Not containing cocoaManufacture in which:-all the cereals and flour (except maize of the species Zea indurata and durum wheat and their derivatives) used must be wholly obtained, and-the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product- Containing cocoaManufacture from materials not classified in heading No 1806, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product1905Bread, 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 productsManufacture from materials of any heading, except those of Chapter 112001Vegetables, fruit nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acidManufacture in which all the fruit, nuts or vegetables used must already be originating2002Tomatoes prepared or preserved otherwise than by vinegar or acetic acidManufacture in which all the tomatoes used must already be originating2003Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acidManufacture in which all the mushrooms or truffles used must already be originating2004 and2005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen or not frozenManufacture in which all the vegetables used must already be originating2006Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacÃ© or crystallized)Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product2007Jams, fruit jellies, marmalades, fruit or nut purÃ©e and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matterManufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product2008Fruit, nuts and other edible parts of plants otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:-Fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozenManufacture in which all the fruit and nuts used must already be originating-Nuts, not containing added sugar or spiritsManufacture in which the value of the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product- OtherManufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the productex 2009Fruit juices (including grape must), unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matterManufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the productex 2101Roasted chicory and extracts, essences and concentrates thereofManufacture in which all the chicory used must already be originatingex 2103-Sauces and preparations therefor; mixed condiments and mixed seasoningsManufacture in which all the materials used are classified in a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used-Prepared mustardManufacture from mustard flour or mealex 2104-Soups and broths and preparations thereforManufacture from materials of any heading, except prepared or preserved vegetables of heading Nos 2002 to 2005-Homogenized composite food preparationsThe rule for the heading in which the product would be classified in bulk shall applyex 2106Sugar syrups, flavoured or colouredManufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snowManufacture in which all the water used must already be originating2202Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcohlic beverages, not including fruit or vegetable juices of heading No 2009Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product and any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originatingex 2204Wine of fresh grapes, including fortified wines, and grape must with the addition of alcoholManufacture from other grape must2205ex 2207,ex 2208 andex 2209The following, containing grape materials:Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances; ethyl alcohol and other spirits, denatured or not; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages; vinegarManufacture from materials of any heading, except grapes or any material derived from grapesex 2208Whiskies of an alcoholic strength by volume of less than 50 % volManufacture in which the value of any cereal based spirits used does not exceed 15 % of the ex-works price of the productex 2303Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weightManufacture in which all the maize used must already be originatingex 2306Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oilManufacture in which all the olives used must already be originating2309Preparations of a kind used in animal feedingManufacture in which all the cereals, sugar or molasses, must or milk used must already be originating2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutesManufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originatingex 2403Smoking tobaccoManufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originatingex 2504Natural crystalline graphite, with enriched carbon content, purified and groundEnriching of the carbon content, purifying and grinding of crude crystalline graphiteex 2515Marble, merely cut by sawing or otherwise into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cmCutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cmex 2516Granite porphyry, basalt, sandstone and other monumental and building stones, merely cut by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cmCutting, by sawing or otherwise, of stones (even if already sawn) of a thickness exceeding 25 cmex 2518Calcined dolomiteCalcination of dolomite not calcined(1)(2)(3)ex 2519Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesiaManufacture in which all the materials used are classified in a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be usedex 2520Plasters specially prepared for dentistryManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price ofthe productex 2524Natural asbestos fibresManufacture from asbestos concentrateex 2525Mica powderGrinding of mica or mica wasteex 2530Earth colours, calcined or powderedCalcination or grinding of earth coloursex 2707Oils 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 Â°C (including mixtures of petroleum spirit and benzole), for use as power or heating fuelsThese are Annex II products2709to2715Mineral oils and products of their distillation; bituminous substances; mineral waxesThese are Annex II productsex Chapter 28Inorganic chemicals; organic or inorganic compounds of precious metals, of rare earth metals, of radioactive elements or of isotopes; except for heading Nos ex 2811 and ex 2833 for which the rules are set out belowManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productex 2811Sulphur trioxideManufacture from sulphur dioxideex 2833Aluminium sulphateManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 29Organic chemicals, except for heading Nos ex 2901, ex 2902, ex 2905, 2915, ex 2932, 2933 and 2934, for which the position is set out belowManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productex 2901Acyclic hydrocarbons for use as power or heating fuelsThese are Annex II productsex 2902Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuelsThese are Annex II productsex 2905Metal alcoholates of alcohols of this heading and of ethanol or glycerolManufacture from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the ex-works price of the product2915Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivativesManufacture from materials of any heading. However, the value of all the materials of heading Nos 2915 and 2916 used may not exceed 20 % of the ex-works price of the productex 2932- Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatesManufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20 % of the ex-works price of the product(1)(2)(3)ex 2932(cont'd)- Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatesManufacture from materials of any heading2933Heterocyclic compounds with nitrogen hetero-atom(s) only; nucleic acids and their saltsManufacture from materials of any heading. However, the value of all the materials of heading Nos 2932 and 2933 used may not exceed 20 % of the ex-works price of the product2934Other heterocyclic compoundsManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productex Chapter 30Pharmaceutical products, except for heading Nos 3002, 3003 and 3004, for which the rules are set out belowManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product3002Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:-Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail saleManufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product- Other:- Human bloodManufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product- Animal blood prepared for therapeutic or prophylactic usesManufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product-Blood fractions other than antisera, haemoglobin and serum globulinManufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product-Haemoglobin, blood globulin and serum globulinManufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product- OtherManufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product(1)(2)(3)3003and3004Medicaments (excluding goods of heading No 3002, 3005 or 3006)Manufacture in which:- all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product, and- the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 31Fertilizers except for heading No ex 3105 for which the rule is set out belowManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productex 3105Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus 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 sulphateManufacture in which:-all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product, and-the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for heading Nos ex 3201 and 3205, for which the rules are set out belowManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productex 3201Tannins and their salts, ethers, esters and other derivativesManufacture from tanning extracts of vegetable origin3205Colour lakes; preparations as specified in Note 3 to this chapter based on colour lakes (1)Manufacture from materials of any heading, except heading Nos 3202 and 3204 provided the value of any materials classified in heading No 3205 does not exceed 20 % of the ex-works price of the productex Chapter 33Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for heading No 3301, for which the rule is set out belowManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product3301Essential oils (terpeneless or not), including concretes and absolutes; resinoids; 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 oilsManufacture from materials of any heading, including materials of a different 'group' (2) within this heading. However, materials of the same group may be used, provided their value does not exceed 20 % of the ex-works price of the product(1)(2)(3)ex Chapter 34Soap, 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 heading Nos ex 3403 and 3404, for which the position is set out belowManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productex 3403Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weightThese are Annex II productsex 3404Artificial waxes and prepared waxes:- With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale waxThese are Annex II products- OtherManufacture from materials of any heading, except:- hydrogenated oils having the character of waxes of heading No 1516,-fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 1519,-materials of heading No 3404.However, these materials may be used provided their value does not exceed 20 % of the ex-works price of the productex Chapter 35Albuminoidal substances; modified starches; glues; enzymes; except for heading Nos 3505 and ex 3507 for which the rules are set out belowManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product3505Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches:- Starch ethers and estersManufacture from materials of any heading, including other materials of heading No 3505- OtherManufacture from materials of any heading, except those of heading No 1108ex 3507Prepared enzymes not elsewhere specified or includedManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productChapter 36Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparationsManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productex Chapter 37Photographic or cinematographic goods; except for heading Nos 3701, 3702 and 3704 for which the rules are set out belowManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product(1)(2)(3)3701Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packsManufacture in which all the materials used are classified in a heading other than heading No 37023702Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposedManufacture in which all the materials used are classified within a heading other than heading No 3701 or 37023704Photographic plates, film, paper, paperboard and textiles, exposed but not developedManufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704ex Chapter 38Miscellaneous chemical products; except for heading Nos ex 3801, ex 3803, ex 3805, ex 3806, ex 3807, 3808 to 3814, 3818 to 3820, 3822 and 3823 for which the rules are set out below:Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the productex 3801- Colloidal graphite in suspension in oil and semicolloidal graphite; carbonaceous pastes for electrodesManufacture 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 oilsManufacture from materials of any heading. However, the value of the materials of heading No 3403 used must not exceed 20 % of the ex-works price of the productex 3803Refined tall oilRefining of crude tall oilex 3805Spirits of sulphate turpentine, purifiedPurification by distillation or refining of raw spirits of sulphate turpentineex 3806Ester gumsManufacture from resin acidsex 3807Wood pitch (wood tar pitch)Distillation of wood tar3808to38143818to38203822andMiscellaneous chemical products:-Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals, of heading No 3811These are Annex II products3823-The following of heading No 3823:- 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 No 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 gasManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product(1)(2)(3)3808to38143818to38203822and3823(cont'd)- 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-OtherManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3901to3915Plastics in primary forms, waste, parings and scrap, of plastic:- Addition homopolymerization productsManufacture in which:-the value of all the materials used does not exceed 50 % of the ex works price of the product, and-the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1)- OtherManufacturing in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1)3916to3921Semi-manufactures of plastics:- Flat products, further worked than only surface-worked or cut into forms other than rectangles; other products, further worked than only surface-workedManufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product- Other:-Addition homopolymerization productsManufacture in which:-the value of all the materials used does not exceed 50 % of the ex works price of the product, and-the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1)-OtherManufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1)3922to3926Articles of plasticManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex 4001Laminated slabs of crepe rubber for shoesLamination of sheets of natural rubber4005Compounded rubber, unvulcanized, in primary forms or in plates, sheets or stripManufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps of rubberManufacture from materials of any heading, except those of heading No 4011 or 4012ex 4017Articles of hard rubberManufacture from hard rubber(1)(2)(3)ex 4102Raw skins of sheep or lambs, without wool onRemoval of wool from sheep or lamb skins, with wool on4104to4107Leather, without hair or wool other than leather of heading No 4108 or 4109Retanning of pre-tanned leatherorManufacture in which all the materials used are classified in a heading other than that of the product4109Patent leather and patent laminated leather; metallized leatherManufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50 % of the ex-works price of the productex 4302Tanned or dressed furskins, assembled:- Plates, crosses and similar formsBleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins- OtherManufacture from non-assembled, tanned or dressed furskins (1)4303Articles of apparel, clothing accessories and other articles of furskinManufacture from non-assembled, tanned or dressed furskins, of heading No 4302 (1)ex 4403Wood roughly squaredManufacture from wood in the rough, whether or not stripped of its bark or merely roughed downex 4407Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed Planing, sanding or finger-jointingex 4408Veneer sheets and sheets 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 finger-jointedSplicing, planing, sanding or finger-jointingex 4409- Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, sanded or finger-jointedSanding or finger-jointing- Beadings and mouldingsBeading or mouldingex4410toex4413Beadings and mouldings, including moulded skirting and other moulded boardsBeading or mouldingex4415Packing cases, boxes, crates, drums and similar packings, of woodManufacture from boards not cut to sizeex4416Casks, barrels, vats, tubs and other coopers' products and parts thereof, of woodManufacture from riven staves, not further worked than sawn on the two principal surfacesex 4418- Builders' joinery and carpentry of woodManufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shales may be used-Beadings and mouldingsBeading or mouldingex 4421Match splints; wooden pegs or pins for footwearManufacture from wood of any heading except drawn wood of heading No 4409(1)(2)(3)4503Articles of natural corkManufacture from cork of heading No 4501ex 4811Paper and paperboard, ruled, lined or squared onlyManufacture from paper-making materials of Chapter 474816Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxesManufacture from paper-making materials of Chapter 474817Envelopes, 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 stationeryManufacture in which:- all the materials used are classified within a heading other than that of the product, and-the value of all the materials used does not exceed 50 % of the ex-works price of the productex 4818Toilet paperManufacture from paper-making materials of Chapter 47ex 4819Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibresManufacture in which:-all the materials used are classified within a heading other than that of the product, and-the value of all the materials used does not exceed 50 % of the ex-works price of the productex 4820Letter padsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex 4823Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shapeManufacture from paper-making materials of Chapter 474909Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmingsManufacture from materials not classified within heading No 4909 or 49114910Calendars of any kind, printed, including calendar blocks:- Calenders of the 'perpetual' type or with replaceable blocks mounted on bases other than paper or paperboardManufacture in which:-all the materials used are classified within a heading other than that of the product, and-the value of all the materials used does not exceed 50 % of the ex-works price of the product- OtherManufacture from materials not classified within heading No 4909 or 4911ex 5003Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combedCarding or combing of silk waste5501to5507Man-made staple fibresManufacture from chemical materials or textile pulpexChapter 50toChapter 55Yarn, monofilament and threadManufacture from (1):- natural fibres not carded or combed or otherwise processed for spinning,-chemical materials or textile pulp, or-paper-making materials(1)(2)(3)ex Chapter 50toChapter 55Woven fabrics:- Incorporating rubber threadManufacture from single yarn (1)- OtherManufacture from (1):- coir yarn,-natural fibres,-man-made staple fibres not carded or combed or otherwise processed for spinning,-chemical materials or textile pulp, or-paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the productex Chapter 56Wadding, felt and non-wovens; special yarns, twine cordage, ropes and cables and articles thereof except for heading Nos 5602, 5604, 5605 and 5606, for which the rules are set out belowManufacture from (1):- coir yarn,- natural fibres,- chemical materials or textile pulp, or-paper-making materials5602Felt, whether or not impregnated, coated, covered or laminated:- Needleloom feltManufacture from (1):- natural fibres,-chemical materials or textile pulpHowever:-polypropylene filament of heading No 5402,-polypropylene fibres of heading No 5503 or 5506, or-polypropylene filament tow of heading No 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 value does not exceed 40 % of the ex-works price of the product- OtherManufacture from (1):- natural fibres,- man-made staple fibres made from casein, or-chemical materials or textile pulp5604Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:-Rubber thread and cord, textile coveredManufacture from rubber thread or cord, not textile covered(1)(2)(3)5604(cont'd)- OtherManufacture from (1):- natural fibres not carded or combed or otherwise processed for spinning,-chemical materials or textile pulp, or-paper-making materials5605Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metalManufacture from (1):-natural fibres,-man-made staple fibres not carded or combed or otherwise processed for spinning,-chemical materials or textile pulp, or-paper-making materials5606Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other then those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarnManufacture from (1):-natural fibres,-man-made staple fibres not carded or combed or otherwise processed for spinning,-chemical materials or textile pulp, or-paper-making materialsChapter 57Carpets and other textile floor coverings:- Of needleloom feltManufacture from (1):-natural fibres, or-chemical materials or textile pulp.However:-polypropylene filament of heading No 5402,-polypropylene fibres of heading No 5503 or 5506, or-polypropylene filament tow of heading No 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 value does not exceed 40 % of the ex works price of the product- Of other feltManufacture from (1):-natural fibres not carded or combed or otherwise processed for spinning, or-chemical materials or textile pulp-OtherManufacture from (1):-coir yarn,-synthetic or artificial filament yarn,-natural fibres, or-man-made staple fibres not carded or combed or otherwise processed for spinning(1)(2)(3)ex Chapter 58Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings, embroidery, except for heading Nos 5805 and 5810; the rule for heading No 5810 is set out below:- Combined with rubber threadManufacture from single yarn (1)- OtherManufacture from (1):-natural fibres,-man-made staple fibres not carded or combed or otherwise processed for spinning, or-chemical materials or textile pulporPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product5810Embroidery in the piece, in strips or in motifsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product5901Textile 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 foundationsManufacture from yarn5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:-Containing not more than 90 % by weight of textile materialsManufacture from yarn- OtherManufacture from chemical materials or textile pulp5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902Manufacture from yarn5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shapeManufacture from yarn (1)5905Textile wall coverings:-Impregnated, coated, covered or laminated with rubber, plastics or other materialsManufacture from yarn(1)(2)(3)5905(cont'd)- OtherManufacture from (1):- coir yarn,-natural fibres,-man-made staple fibres not carded or combed or otherwise processed for spinning, or-chemical materials or textile pulporPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product5906Rubberized textile fabrics, other than those of heading No 5902:-Knitted or crocheted fabricsManufacture from (1):-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 materialsManufacture from chemical materials- OtherManufacture from yarn5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the likeManufacture from yarnex 5908Incandescent gas mantles, impregnatedManufacture from tubular knitted gas mantle fabric5909to5911Textile articles of a kind suitable for industrial use:-Polishing discs or rings other than of felt of heading No 5911Manufacture from yarn or waste fabrics or rags of heading No 6310- OtherManufacture from (1):-coir yarn,-natural fibres,-man-made staple fibres not carded or combed or otherwise processed for spinning, or-chemical materials or textile pulpChapter 60Knitted or crocheted fabricsManufacture from (1):- natural fibres,- man-made staple fibres not carded or combed or otherwise processed for spinning, or-chemical materials or textile pulp(1)(2)(3)Chapter 61Articles 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 formManufacture from yarn (1)- OtherManufacture from (2):-natural fibres,-man-made staple fibres not carded or combed or otherwise processed for spinning, or-chemical materials or textile pulpex Chapter 62Articles of apparel and clothing accessories, not knitted or crocheted, except for heading Nos ex 6202, ex 6204, ex 6206, ex 6209, ex 6210, 6213, 6214, ex 6216 and ex 6217 for which the rules are set out belowManufacture from yarn (1)ex6202ex6204ex6206ex6209andex6217Women's, girls' and babies' clothing and 'other made-up clothing accessories', embroideredManufacture from yarn (1)orManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (1)ex6210ex6216andex6217Fire-resistant equipment of fabric covered with foil of aluminized polyesterManufacture from yarn (1)orManufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (1)6213and6214Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:-EmbroideredManufacture from unbleached single yarn (1) (2)orManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (1)- OtherManufacture from unbleached single yarn (1) (2)6301to6304Blankets, travelling rugs, bed linen etc.; curtains, etc.; other furnishing articles:- Of felt, of non-wovensManufacture from (2):- natural fibres, or- chemical materials or textile pulp- Other:- EmbroideredManufacture from unbleached single yarn (2)orManufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product- OtherManufacture from unbleached single yarn (2)(1)(2)(3)ex 6305Sacks and bags, of a kind used for the packing of goodsManufacture from (1):- natural fibres,-man-made staple fibres not carded or combed or otherwise processed for spinning, or-chemical materials or textile pulp6306Tarpaulins, sails for boats, sailboards or landcraft, awnings, sunblinds, tents and camping goods:-Of non-wovensManufacture from (1):-natural fibres, or-chemical materials or textile pulp-OtherManufacture from unbleached single yarnex 6307Other made-up articles, including dress patternsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product (2)6308Sets 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 saleEach 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 their total value does not exceed 15 % of the ex-works price of the set6401to6405FootwearManufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 64066503Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmedManufacture from yarn or textile fibres (3)6505Hats 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 trimmedManufacture from yarn or textile fibres (3)6601Umbrellas 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 productex 6803Articles of slate or of agglomerated slateManufacture from worked slateex6812Articles of asbestos or of mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonateManufacture from fabricated asbestos fibres or from mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonateex6814Articles of mica; including agglomerated or reconstituted mica on a support of paper, paperboard or other materialsManufacture from worked mica (including agglomerated or reconstituted mica)7006Glass of heading No 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materialsManufacture from materials of heading No 7001(1)(2)(3)7007Safety glass, consisting of toughened (tempered) or laminated glassManufacture from materials of heading No 70017008Multiple-walled insulating units of glassManufacture from materials of heading No 70017009Glass mirrors, whether or not framed, including rear-view mirrorsManufacture from materials of heading No 70017010Carboys, 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 glassManufacture in which all the materials used are classified within a heading other than that of the productorCutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product7013Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018)Manufacture in which all the materials used are classified within a heading other than that of the productandCutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the productorHand-decoration (with the exception of silk screen printing) of hand-blown glassware, provided the value of the hand-blown glassware does not exceed 50 % of the ex-works price of the productex 7019Articles (other than yarn) of glass fibresManufacture from:- uncoloured slivers, rovings, yarn or chopped strands, or-glass woolex 7102ex7103andex7104Worked precious or semi-precious stones (natural, synthetic or reconstructed)Manufacture from unworked precious or semi-precious stones71067108and7110Precious metals:-UnwroughtManufacture from materials not classified in heading No 7106, 7108 or 7110orElectrolytic, thermal or chemical separation of precious metals of heading No 7106, 7108 or 7110orAlloying of precious metals of heading No 7106, 7108 or 7110 with each other or with base metals-Semi-manufactured or in powder form (All)Manufacture from unwrought precious metalsex 7107ex7109andex7111Metals clad with precious metals, semi-manufacturedManufacture from metals clad with precious metals, unwrought7116Articles 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 product7117Imitation jewelleryManufacture in which all the materials used are classified within a heading other than that of the productorManufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50 % of the ex-works price of the product(1)(2)(3)7207Semi-finished products of iron or non-alloy steelManufacture from materials of heading No 7201, 7202, 7203, 7204 or 72057208to7216Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steelManufacture from ingots or other primary forms of heading No 72067217Wire of iron or non-alloy steelManufacture from semi-finished materials of heading No 7207ex72187219to7222Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steelManufacture from ingots or other primary forms of heading No 72187223Wire of stainless steelManufacture from semi-finished materials of heading No 7218ex72247225to7227Semi-finished products, flat-rolled products, bars and rods, in irregularly wound coils, of other alloy steelManufacture from ingots or other primary forms of heading No 72247228Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steelManufacture from ingots or other primary forms of heading No 7206, 7218 or 72247229Wire of other alloy steelManufacture from semi-finished materials of heading No 7224ex 7301Sheet pilingManufacture from materials of heading No 72067302Railway 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), fishplates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing railsManufacture from materials of heading No 720673047305and7306Tubes, pipes and hollow profiles, of iron (other than cast iron) or steelManufacture from materials of heading No 7206, 7207, 7218 or 72247308Structures (excluding prefabricated buildings of heading No 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 steelManufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be usedex 7315Skid-chainsManufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of the ex-works price of the productex 7322Radiators for central heating, not electrically heatedManufacture in which the value of all the materials of heading No 7322 used does not exceed 5 % of the ex-works price of the product(1)(2)(3)ex Chapter 74Copper and articles thereof, except for heading Nos 7401 to 7405; the rule for heading No ex 7403 is set out belowManufacture in which:- all the materials used are classified within a heading other than that of the product, and-the value of all the materials used does not exceed 50 % of the ex-works price of the productex 7403Copper alloys, unwroughtManufacture from refined copper, unwrought, or waste and scrapex Chapter 75Nickel and articles thereof, except for heading Nos 7501 to 7503;Manufacture in which:-all the materials used are classified within a heading other than that of the product, and-the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 76Aluminium and articles thereof, except for heading Nos 7601 and 7602; the rules for heading Nos ex 7601 and ex 7616 are set out belowManufacture in which-all the materials used are classified within a heading other than that of the product, and-the value of all the materials used does not exceed 50 % of the ex-works price of the productex 7601-Aluminium alloysManufacture from aluminium, not alloyed, or waste and scrap-'Super-pure' aluminium (ISO No Al 99.99)Manufacture from aluminium, not alloyed (ISO No Al 99.8)ex 7616Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminiumManufacture in which:-all the materials used are classified within a heading other than 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-the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 78Lead and articles thereof, except for heading Nos 7801 and 7802; the rule for heading No 7801 is set out belowManufacture in which:-all the materials used are classified within a heading other than that of the product, and-the value of all the materials used does not exceed 50 % of the ex-works price of the product7801Unwrought lead:- Refined leadManufacture from 'bullion' or 'work' lead- OtherManufacture in which all the materials used are classified in a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used(1)(2)(3)ex Chapter 79Zinc and articles thereof, except for heading Nos 7901 and 7902; the rule for heading No 7901 is set out belowManufacture in which:- all the materials used are classified in a heading other than that of the product, and-the value of all the materials used does not exceed 50 % of the ex-works price of the product7901Unwrought zincManufacture in which all the materials used are classified in a heading other than that of the product. However, waste and scrap of heading No 7902 may not be usedex Chapter 80Tin and articles thereof, except for heading Nos 8001, 8002 and 8007; the rule for heading No 8001 is set out belowManufacture in which:-all the materials used are classified in a heading other than that of the product, and-the value of all the materials used does not exceed 50 % of the ex-works price of the product8001Unwrought tinManufacture in which all the materials used are classified in a heading other than that of the product. However, waste and scrap of heading No 8002 may not be usedex Chapter 81Other base metals, wrought; articles thereofManufacture in which the value of all the materials classified in the same heading as the products used does not exceed 50 % of the ex-works price of the product8206Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail saleManufacture in which all the materials used are classified in a heading other than heading Nos 8202 to 8205. However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided their value does not exceed 15 % of the ex-works price of the set8207Interchangeable 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 toolsManufacture in which:-all the materials used are classified in a heading other than that of the product, and-the value of all the materials used does not exceed 40 % of the ex-works price of the product8208Knives and cutting blades, for machines or for mechanical appliancesManufacture in which:-all the materials used are classified in a heading other than that of the product, and-the value of all the materials used does not exceed 40 % of the ex-works price of the product(1) (2) (3) ex 8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208Manufacture in which all the materials used are classified in a heading other than that of the product. However, knife blades and handles of base metal may be used8214Other articles of cutlery (for example, hair clippers, butcher's or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)Manufacture in which all the materials used are classified in a heading other than that of the product. However, handles of base metal may be used8215Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tablewareManufacture in which all the materials used are classified in a heading other than that of the product. However, handles of base metal may be usedex 8306Statuettes and other ornaments, of base metalManufacture in which all the materials used are classified in a heading other than that of the product. However, the other materials of heading No 8306 may be used provided their value does not exceed 30 % of the ex works price of the productexChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for those falling within the following headings or parts of headings for which the rules are set out below:8402, 8403, ex 8404, 8406 to 8409, 8411, 8412, ex 8413, ex 8414, 8415, 8418, ex 8419, 8420, 8423, 8425 to 8430, ex 8431, 8439, 8441, 8444 to 8447, ex 8448, 8452, 8456 to 8466, 8469 to 8472, 8480, 8482, 8484 and 8485Manufacture:- in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product8403andex8404Central heating boilers, other than those of heading No 8402, and auxiliary plant for central heating boilersManufacture in which all the materials used are classified in a heading other than heading No 8403 or 8404. However, materials which are classified in heading No 8403 or 8404 may be used provided their value, taken together, does not exceed 5 % of the ex-works price of the product8406Steam turbines and other vapour turbinesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8407Spark-ignition reciprocating or rotary internal combustion piston enginesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8408Compression-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 product8409Parts suitable for use solely or principally with the engines of heading No 8407 or 8408Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8412Other engines and motorsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8415Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be seperately regulatedManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other heat pumps other than air conditioning machines of heading No 8415Manufacture:- in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and-where the value of all the non-originating materials used does not exceed the value of the originating materials usedex 8419Machines for the wood, paper pulp and paper board industriesManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product8420Calendering or other rolling machines, other than for metals or glass, and cylinders thereforManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product8425to8428Lifting, handling, loading or unloading machineryManufacture:- in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified in heading No 8431 are only used up to a value of 5 % of the ex-works price of the product8429Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, temping machines and road rollers:- Road rollersManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product- OtherManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 5 % of the ex-works price of the product8430Other moving, grading, levelling, scraping, excavating, temping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snowblowersManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the value of the materials classified within heading No 8431 are only used up to value of 5 % of the ex-works price of the productex8431Parts for road rollersManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8439Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboardManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product8441Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kindsManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product8444to8447Machines of these headings for use in the textile industryManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex8448Auxiliary machinery for use with machines for heading Nos 8444 and 8445Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8452Sewing machines, other than book sewing machines of heading No 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 motorManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,-where the value of all of the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used, and-the thread tension, crochet and zigzag mechanisms used are already originating- OtherManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8456to8466Machine-tools and machines and their parts and accessories of heading Nos 8456 to 8466Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8469to8472Office 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 product8480Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plasticsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product8484Gaskets 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 packingsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8485Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this chapterManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productexChapter 85Electrical 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 those falling within the following headings or parts of headings for which the rules are set out below:8501, 8502, ex 8518, 8519 to 8529, 8535 to 8537, ex 8541, 8542, 8544 to 8548Manufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product8501Electric 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-where, within the above limit, the materials classified within heading No 8503 are only used up to a value of 5 % of the ex-works price of the product8502Electric generating sets and rotary convertersManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within heading No 8501 or 8503, taken together, are only used up to a value of 5 % of the ex-works price of the productex8518Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier setsManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,-where the value of all the non-originating materials used does not exceed the value of the originating materials used, and-the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex-works price of the product8519Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording deviceManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,-where the value of all the non-originating materials used does not exceed the value of the originating materials used, and-the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex-works price of the product8520Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing deviceManufacture:- in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,-where the value of all the non-originating materials used does not exceed the value of the originating materials used, and,-the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex-works price of the product8521Video recording or reproducing apparatusManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,-where the value of all the non-originating materials used does not exceed the value of the originating materials used, and-the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex-works price of the product8522Parts and accessories of apparatus of heading Nos 8519 to 8521Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8523Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8524Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:-Matrices and masters for the production of recordsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product- OtherManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 5 % of the ex-works price of the product8525Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television camerasManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,-where the value of all the non-originating materials used does not exceed the value of the originating materials used, and-the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex-works price of the product8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatusManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,-where the value of all the non-originating materials used does not exceed the value of the originating materials used, and-the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex-works price of the product8527Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clockManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,-where the value of all the non-originating materials used does not exceed the value of the originating materials used, and-the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex-works price of the product8528Television receivers (including video monitors and video projectors), whether or not combined, in the same housing, with radio-broadcast receivers or sound or video recording or reproducing apparatusManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,-where the value of all the non-originating materials used does not exceed the value of the originating materials used, and-the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex-works price of the product8529Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528-Suitable for use solely or principally with video recording or reproducing apparatusManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product- OtherManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,-where the value of all the non-originating materials used does not exceed the value of the originating materials used, and-the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex-works price of the product8535and8536Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuitsManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 5 % of the ex-works price of the product8537Boards, panels (including numerical control panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, other than switching apparatus of heading No 8517Manufacture:- in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 5 % of the ex-works price of the product8542Electronic integrated circuits and microassembliesManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 5 % of the ex-works price of the product8544Insulated (including enamelled or anodized) wire, cable (including co-axial 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 connectorsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8545Carbon 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 purposesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8546Electrical insulators of any materialManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8548Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapterManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8601to8607Railway or tramway locomotives, rolling-stock and parts thereofManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8608Railway 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 foregoingManufacture:- in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product8609Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transportManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productexChapter 87Vehicles other than railway or tramway rolling-stock and parts and accessories thereof; except for those falling within the following headings or parts of headings for which the rules are set out below:8709 to 8711, ex 8712, 8715 and 8716Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8709Works 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 vehiclesManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product8710Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehiclesManufacture:- in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-carsManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where the value of all the non-originating materials used does not exceed the value of the originating materials usedex8712Bicycles without ball bearingsManufacture from materials not classified within heading No 87148715Baby carriages and parts thereofManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product8716Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereofManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product8803Parts of goods of heading No 8801 or 8802Manufacture in which the value of all the materials of heading No 8803 used does not exceed 5 % of the ex-works price of the product8804Parachutes (including dirigible parachutes) and rotochutes; parts thereof and accessories thereto:- RotochutesManufacture from materials of any heading including other materials of heading No 8804- OtherManufacture in which the value of all the materials of heading No 8804 used does not exceed 5 % of the ex-works price of the product8805Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articlesManufacture in which the value of all the materials of heading No 8805 used does not exceed 5 % of the ex-works price of the productChapter 89Ships, boats and floating structuresManufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No 8906 may not be usedexChapter 90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for those falling within the following headings or parts of headings for which the rules are set out below:9001, 9002, 9004, ex 9005, ex 9006, 9007, 9011, ex 9014, 9015 to 9020 and 9024 to 9033Manufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product9001Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 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 workedManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9002Lenses, 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 workedManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9004Spectacles, goggles and the like, corrective, protective or otherManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex9005Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings thereforManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and-where the value of all the non-originating materials used does not exceed the value of the originating materials usedex9006Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbsManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and-where the value of all the non-originating materials used does not exceed the value of the originating materials used9007Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatusManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and-where the value of all the non-originating materials used does not exceed the value of the originating materials used9011Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojectionManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and-where the value of all the non-originating materials used does not exceed the value of the originating materials usedex9014Other navigational instruments and appliancesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9015Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefindersManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9016Balances of a sensitivity of 5 cg or better, with or without weightsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9017Drawing, 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 chapterManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 9018Dentists' chairs incorporating dental appliances or dentists' spittoonsManufacture from materials of any heading, including other materials of heading No 90189024Machines 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 product9025Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instrumentsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9026Instruments 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 No 9014, 9015, 9028 or 9032Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9027Instruments 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); microtomesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works priceof the product9028Gas, liquid or electricity supply or production meters, including calibrating meters therefor:- Parts and accessoriesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product- OtherManufacture:- in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where the value of all the non-originating materials used does not exceed the value of the originating materials used9029Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading No 9014 or 9015; stroboscopesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9030Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiationsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9031Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectorsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9032Automatic regulating or controlling instruments and apparatusManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9033Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productexChapter 91Clocks and watches and parts thereof; except for those falling within the following headings for which the rules are set out below:9105, 9109 to 9113Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9105Other clocksManufacture:- in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where the value of all the non-originating materials used does not exceed the value of the originating materials used9109Clock movements, complete and assembledManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where the value of all the non-originating materials used does not exceed the value of the originating materials used9110Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movementsManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 5 % of the ex-works price of the product9111Watch cases and parts thereofManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product9112Clock cases and cases of a similar type for other goods of this chapter, and parts thereofManufacture:-in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product9113Watch straps, watch bands and watch bracelets, and parts thereof:-Of base metal, whether or not plated, or clad with precious metalManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product- OtherManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productChapter 92Musical instruments; parts and accessories of such articlesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productChapter 93Arms and ammunitions; parts and accessories thereofManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex9401andex9403Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/mÂ² or lessManufacture in which all the materials used are classified within a heading other than that of the productorManufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided:-its value does not exceed 25 % of the ex-works price of the product, and-all the other materials used are already originating and are classified within a heading other than heading No 9401 or 94039405Lamps 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 includedManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product9406Prefabricated buildingsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product9503Other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kindsManufacture in which:-all the materials used are classified within a heading other than that of the product, and-provided the value of all the materials used does not exceed 50 % of the ex-works price of the productex 9506Finished golf club headsManufacture from roughly shaped blocks9507Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy 'birds' (other than those of heading No 9208 or 9705) and similar hunting or shooting requisitesManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 5 % of the ex-works price of the productex9601andex9602Articles of animal, vegetable or mineral carving materialsManufacture from 'worked' carving materials of the same headingex 9603Brooms 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 mopsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product9605Travel sets for personal toilet, sewing or shoe or clothes cleaningEach 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 their total value does not exceed 15 % of the ex-works price of the set9606Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanksManufacture in which:- all the materials used are classified within a heading other than that of the product, and-the value of all the materials used does not exceed 50 % of the ex-works price of the product9608Ball 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 No 9609Manufacture in which all the materials used are classified within a heading other than that of the product. However, nibs or nib points may be used and the other materials classified within the same heading may also be used provided their value does not exceed 5 % of the ex-works price of the product9612Typewriter 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 boxesManufacture in which- all the materials used are classified within a heading other than that of the product, and-the value of all the materials used does not exceed 50 % of the ex-works price of the productex 9614Smoking pipes or pipe bowlsManufacture from roughly shaped blocks(1) 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 manufacturing of colouring preparations, provided they are not classified within another heading in Chapter 32.(2)A 'group' is regarded as any part of the heading separated from the rest by a semicolon.(1) In the case of products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.(1) Until 31 March 1990, assembled suzluki, grey Siberian squirrel and hamster skins of heading No 4302 may be used. (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6. (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.(1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6. (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.(1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.(1) See Introductory Note 7 for the treatment of textile trimmings and accessories.(2)For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.(1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.(2) For filter masks, manufacture from undrawn polyester staple fibres is permitted. This special provision shall apply until 31 March 1988.(3)See Introductory Note 7 for the treatment of textile trimmings and accessories.