Council Decision (EU) 2017/813 of 12 October 2015 on the position to be adopted on behalf of the European Union within the EU-Chile Association Committee regarding the replacement of Appendix II to Annex III to the Agreement establishing an association between the European Community and its Member States, of the one part, and the Republic of Chile, of the other part

Council Decision (EU) 2017/813 of 12 October 2015 on the position to be adopted on behalf of the European Union within the EU-Chile Association Committee regarding the replacement of Appendix II to Annex III to the Agreement establishing an association between the European Community and its Member States, of the one part, and the Republic of Chile, of the other part THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 207(4) in conjunction with Article 218(9) thereof, Having regard to the proposal from the European Commission, Whereas: (1) In accordance with Article 38 of Annex III to the Agreement establishing an association between the European Community and its Member States, of the one part, and the Republic of Chile, of the other part OJ L 352, 30.12.2002, p. 3. (the Agreement), the EU-Chile Association Committee (the Association Committee) may decide to amend the provisions of that Annex. (2) On 4 November 2014, the Special Committee on Customs Cooperation and Rules of Origin, set up by Article 81 of the Agreement, agreed to recommend to the Association Committee amendments to Appendix II to Annex III to the Agreement, setting out the list of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status (the product-specific rules), in order to bring that Appendix into line with the latest version of the Harmonised Commodity Description and Coding System (HS). (3) The HS is updated every five years, the last update being in 2012. Since the product-specific rules in the Agreement are based on an outdated version of the HS, namely the HS 2002, they should be updated to reflect the HS 2012. (4) The product-specific rules should remain unchanged for those products that have been reclassified within the HS 2012. In cases where products need to be moved to a different chapter or heading, the product-specific rules should move with those products when the rules in the new chapter or heading are different from those laid down in the old chapter or heading. (5) The product-specific rules for a number of products of Chapter 72 of the HS should be amended in order to reflect the developments in the technological process of production of steel. (6) For reasons of clarity, taking into account the number of amendments that need to be made in Appendix II to Annex III to the Agreement, that Appendix should be replaced in its entirety. (7) The position to be adopted on the Union’s behalf within the Association Committee should be based on the attached draft decision, HAS ADOPTED THIS DECISION:

Article 1

1. The position to be adopted on the Union’s behalf within the Association Committee regarding the replacement of Appendix II to Annex III to the Agreement, setting out the product-specific rules, shall be based on the draft Decision of the Association Committee attached to this Decision.

1. Minor changes to the draft Decision of the Association Committee may be agreed to by the representatives of the Union in the Association Committee without further decision of the Council.

Article 2

After its adoption, the Decision of the Association Committee shall be published in the Official Journal of the European Union.

Article 3

This Decision shall enter into force on the date of its adoption. Done at Luxembourg, 12 October 2015. For the Council The President F. Mogherini DRAFT Decision No … of the eu-chile association committee of … replacing Appendix II to Annex III to the Agreement establishing an association between the European Community and its Member States, of the one part, and the Republic of Chile, of the other part THE EU-CHILE ASSOCIATION COMMITTEE, Having regard to the Agreement establishing an association between the European Community and its Member States, of the one part, and the Republic of Chile, of the other part OJ L 352, 30.12.2002, p. 3. , and in particular Article 38 of Annex III thereto; Whereas: (1) Amendments were introduced on 1 January 2007 and on 1 January 2012 into the Nomenclature governed by the Convention on the Harmonised Commodity Description and Coding System (the Harmonised System). (2) As the amendments to the Harmonised System were not intended to change the rules of origin, they do not make substantive changes to the Agreement establishing an association between the European Community and its Member States, of the one part, and the Republic of Chile, of the other part (the Agreement). (3) In order to reflect those amendments in the Agreement, Appendix II to Annex III to the Agreement needs to be amended. (4) In view of the number of amendments to be made in Appendix II to Annex III, clarity requires it to be replaced in its entirety. (5) It has been recognised as necessary to amend the rules of origin for a number of products of Chapter 72 of the Harmonized System to reflect developments in the technological process of production of steel, HAS ADOPTED THIS DECISION:

Article 1

Appendix II to Annex III to the Agreement containing the list of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status is replaced by the text set out in the Annex to this Decision.

Article 2

This Decision shall enter into force 90 days after the day on which the last notification by which the Parties communicate the completion of the necessary domestic legal procedures has been carried out. Done at …, For the EU-Chile Association Committee The President

Annex

ANNEX .

Annex

‘Appendix II LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS For the special conditions relating to specific processes, see Introductory Notes 7.1 and 7.3. For the special conditions relating to specific processes, see Introductory Note 7.2. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32. A group is regarded as any part of the heading separated from the rest by a semicolon. In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003—16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %. The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. See Introductory Note 6. For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6. SEMII — Semiconductor Equipment and Materials Institute Incorporated. HS headingDescription of productWorking or processing, carried out on non-originating materials, which confers originating statusChapter 1Live animalsAll the animals of Chapter 1 shall be wholly obtainedChapter 2Meat and edible meat offalManufacture in which all the materials of Chapters 1 and 2 used are wholly obtainedChapter 3Fish and crustaceans, molluscs and other aquatic invertebratesManufacture in which all the materials of Chapter 3 used are wholly obtainedex Chapter 4Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:Manufacture in which all the materials of Chapter 4 used are wholly obtained0403Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Manufacture in which: all the materials of Chapter 4 used are wholly obtained, all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating, and the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product —ex Chapter 5Products of animal origin, not elsewhere specified or included; except for:Manufacture in which all the materials of Chapter 5 used are wholly obtainedex 0502Prepared pigs’, hogs’ or boars’ bristles and hairCleaning, disinfecting, sorting and straightening of bristles and hairChapter 6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Manufacture in which: all the materials of Chapter 6 used are wholly obtained, and the value of all the materials used does not exceed 50 % of the ex-works price of the product — Chapter 7Edible vegetables and certain roots and tubersManufacture in which all the materials of Chapter 7 used are wholly obtainedChapter 8Edible fruit and nuts; peel of citrus fruits or melons

Manufacture in which: all the fruit and nuts used are wholly obtained, and the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product —ex Chapter 9Coffee, tea, maté and spices; except for:Manufacture in which all the materials of Chapter 9 used are wholly obtained0901Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportionManufacture from materials of any heading0902Tea, whether or not flavouredManufacture from materials of any headingex 0910Mixtures of spicesManufacture from materials of any headingChapter 10CerealsManufacture in which all the materials of Chapter 10 used are wholly obtainedex Chapter 11Products of the milling industry; malt; starches; inulin; wheat gluten; except for:Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtainedex11 06Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713Drying and milling of leguminous vegetables of heading 0708Chapter 12Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodderManufacture in which all the materials of Chapter 12 used are wholly obtained1301Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product1302Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: Mucilages and thickeners, modified, derived from vegetable products Manufacture from non-modified mucilages and thickeners Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Chapter 14Vegetable plaiting materials; vegetable products not elsewhere specified or includedManufacture in which all the materials of Chapter 14 used are wholly obtainedex Chapter 15Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:Manufacture from materials of any heading, except that of the product1501Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: Fats from bones or waste Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506 Other Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 02071502Fats of bovine animals, sheep or goats, other than those of heading 1503: Fats from bones or waste Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506 Other Manufacture in which all the materials of Chapter 2 used are wholly obtained1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:

Solid fractions Manufacture from materials of any heading, including other materials of heading 1504 Other Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtainedex 1505Refined lanolinManufacture from crude wool grease of heading 15051506Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: Solid fractions Manufacture from materials of any heading, including other materials of heading 1506 Other Manufacture in which all the materials of Chapter 2 used are wholly obtained 1507 to 1515Vegetable oils and their fractions: Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption Manufacture from materials of any heading, except that of the product Solid fractions, except for that of jojoba oil Manufacture from other materials of headings 1507 to 1515 Other Manufacture in which all the vegetable materials used are wholly obtained1516Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared Manufacture in which: all the materials of Chapter 2 used are wholly obtained, and all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used —1517Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 Manufacture in which: all the materials of Chapters 2 and 4 used are wholly obtained, and all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used —Chapter 16Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates Manufacture: from animals of Chapter 1, and/or in which all the materials of Chapter 3 used are wholly obtained —ex Chapter 17Sugars and sugar confectionery; except for:Manufacture from materials of any heading, except that of the productex 1701Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matterManufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 1702Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: Chemically-pure maltose and fructose Manufacture from materials of any heading, including other materials of heading 1702 Other sugars in solid form, containing added flavouring or colouring matter Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

Other Manufacture in which all the materials used are originatingex 1703Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matterManufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product1704Sugar confectionery (including white chocolate), not containing cocoa Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product —Chapter 18Cocoa and cocoa preparations Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product — 1901Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Malt extract Manufacture from cereals of Chapter 10 Other Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product —1902Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs Manufacture in which: all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained, and all the materials of Chapters 2 and 3 used are wholly obtained —1903Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar formsManufacture from materials of any heading, except potato starch of heading 1108 1904Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included Manufacture: from materials of any heading, except those of heading 1806, in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, and in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

—1905Bread, 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 11ex Chapter 20Preparations of vegetables, fruit, nuts or other parts of plants; except for:Manufacture in which all the fruit, nuts or vegetables used are wholly obtainedex 2001Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acidManufacture from materials of any heading, except that of the productex 2004 and ex 2005Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acidManufacture from materials of any heading, except that of the product2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product2007Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product — ex 2008 Nuts, not containing added sugar or spirits Manufacture in which the value of all the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product Peanut butter; mixtures based on cereals; palm hearts; maize (corn) Manufacture from materials of any heading, except that of the product Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product —2009Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter Citrus juices Manufacture in which: all the citrus fruits used must be wholly obtained, the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product — Other Manufacture in which: all the materials used are classified within a heading other than that of the product, in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product —ex Chapter 21Miscellaneous edible preparations; except for:Manufacture from materials of any heading, except that of the product2101Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

Manufacture: from materials of any heading, except that of the product, and in which all the chicory used is wholly obtained — 2103Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: Sauces and preparations therefor; mixed condiments and mixed seasonings Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used Mustard flour and meal and prepared mustard Manufacture from materials of any headingex 2104Soups and broths and preparations thereforManufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 20052106Food preparations not elsewhere specified or included Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product —ex Chapter 22Beverages, spirits and vinegar; except for: Manufacture: from materials of any heading, except that of the product, and in which all the grapes or materials derived from grapes used are wholly obtained —2202Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 Manufacture: from materials of any heading, except that of the product, in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, and in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating — 2207Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength Manufacture: from materials of any heading, except those of heading 2207 or 2208, and in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume —2208Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages Manufacture: from materials of any heading, except heading 2207 or 2208, and in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume —ex Chapter 23Residues and waste from the food industries; prepared animal fodder; except for:Manufacture from materials of any heading, except that of the productex 2301Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumptionManufacture in which all the materials of Chapters 2 and 3 used are wholly obtainedex 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 is wholly obtainedex 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 are wholly obtained2309Preparations of a kind used in animal feeding

Manufacture in which: all the cereals, sugar or molasses, meat or milk used are originating, and all the materials of Chapter 3 used are wholly obtained —ex Chapter 24Tobacco and manufactured tobacco substitutes; except for:Manufacture in which all the materials of Chapter 24 used are wholly obtained 2402Cigars, 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 2401 used is originatingex 2403Smoking tobaccoManufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originatingex Chapter 25Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:Manufacture from materials of any heading, except that of the productex 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 or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cmCutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cmex 2518Calcined dolomiteCalcination of dolomite not calcinedex 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 from materials of any heading, except 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 of the productex 2524Natural asbestos fibresManufacture from asbestos concentrateex 2525Mica powderGrinding of mica or mica wasteex 2530Earth colours, calcined or powderedCalcination or grinding of earth colours Chapter 26Ores, slag and ashManufacture from materials of any heading, except that of the productex Chapter 27Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:Manufacture from materials of any heading, except that of the 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 oC (including mixtures of petroleum spirit and benzole), for use as power or heating fuels Operations of refining and/or one or more specific process(es)

or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product ex 2709Crude oils obtained from bituminous mineralsDestructive distillation of bituminous materials2710Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils Operations of refining and/or one or more specific process(es) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 2711Petroleum gases and other gaseous hydrocarbons Operations of refining and/or one or more specific process(es) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 2712Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured Operations of refining and/or one or more specific process(es) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 2713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials Operations of refining and/or one or more specific process(es) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 2714Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks Operations of refining and/or one or more specific process(es) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 2715Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)

Operations of refining and/or one or more specific process(es) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product ex Chapter 28Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 2805MischmetallManufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex 2811Sulphur trioxideManufacture from sulphur dioxideManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 2833Aluminium sulphateManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex 2840Sodium perborateManufacture from disodium tetraborate pentahydrateManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 2852Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivativesManufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productMercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic compoundsManufacture from materials of any heading. However, the value of all the materials of headings 2852, 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productMercury compounds of chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), 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 productMercury compounds of diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materialsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex Chapter 29Organic chemicals; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 2901Acyclic hydrocarbons for use as power or heating fuels

Operations of refining and/or one or more specific process(es) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product ex 2902Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels Operations of refining and/or one or more specific process(es) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product ex 2905Metal alcoholates of alcohols of this heading and of ethanolManufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % 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 headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 2932 Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials of any headingManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 2933Heterocyclic compounds with nitrogen hetero-atom(s) onlyManufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product2934Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compoundsManufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 2939Concentrates of poppy straw containing not less than 50 % by weight of alkaloidsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 30Pharmaceutical products; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product3002Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; 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 sale Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product Other — — Human blood Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product — — Animal blood prepared for therapeutic or prophylactic uses Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product — — Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product — — Haemoglobin, blood globulins and serum globulins Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product — — Other Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product 3003 and 3004Medicaments (excluding goods of heading 3002, 3005 or 3006): Obtained from amikacin of heading 2941 Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 or 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product Other Manufacture: from materials of any heading, except that of the product. However, materials of headings 3003 or 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product —ex 3006 Waste pharmaceuticals specified in Note 4(k) to this chapter The origin of the product in its original classification shall be retained Sterile surgical or dental adhesion barriers, whether or not absorbable: made of plastics Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

made of fabrics Manufacture from: natural fibres, man-made staple fibres, not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp — Appliances identifiable for ostomy use Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex Chapter 31Fertilisers; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: sodium nitrate calcium cyanamide potassium sulphate magnesium potassium sulphate Manufacture: from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % 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:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 3201Tannins and their salts, ethers, esters and other derivativesManufacture from tanning extracts of vegetable originManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3205Colour lakes; preparations as specified in Note 3 to this chapter based on colour lakesManufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials of heading 3205 may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex Chapter 33Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3301Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oilsManufacture from materials of any heading, including materials of a different group in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 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:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 3403Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals Operations of refining and/or one or more specific process(es) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 3404Artificial waxes and prepared waxes: With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product Other Manufacture from materials of any heading, except: hydrogenated oils having the character of waxes of heading 1516, fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and materials of heading 3404. However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex Chapter 35Albuminoidal substances; modified starches; glues; enzymes; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3505Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:

Starch ethers and esters Manufacture from materials of any heading, including other materials of heading 3505Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Other Manufacture from materials of any heading, except those of heading 1108Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 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 product Chapter 36Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparationsManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex Chapter 37Photographic or cinematographic goods; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3701Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs: Instant print film for colour photography, in packs Manufacture from materials of any heading, except those of heading 3701 or 3702. However, materials of heading 3702 may be used, provided that their total value does not exceed 30 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Other Manufacture from materials of any heading, except those of heading 3701 or 3702. However, materials of heading 3701 and 3702 may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposedManufacture from materials of any heading, except those of heading 3701 or 3702Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3704Photographic plates, film paper, paperboard and textiles, exposed but not developedManufacture from materials of any heading, except those of headings 3701 to 3704Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 38Miscellaneous chemical products; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 3801 Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 3803Refined tall oilRefining of crude tall oilManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 3805Spirits of sulphate turpentine, purifiedPurification by distillation or refining of raw spirits of sulphate turpentineManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 3806Ester gumsManufacture from resin acidsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 3807Wood pitch (wood tar pitch)Distillation of wood tarManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3808Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3809Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or includedManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 3810Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rodsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3811Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:

Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 % of the ex-works price of the product Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3812Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plasticsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3813Preparations and charges for fire-extinguishers; charged fire-extinguishing grenadesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3814Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removersManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3818Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronicsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3819Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous mineralsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 3820Anti-freezing preparations and prepared de-icing fluidsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex 3821Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cellsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3822Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materialsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3823Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: Industrial monocarboxylic fatty acids, acid oils from refining Manufacture from materials of any heading, except that of the product Industrial fatty alcohols Manufacture from materials of any heading, including other materials of heading 3823 3824Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: — The following of this heading:

— — Prepared binders for foundry moulds or cores based on natural resinous products Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product — — Naphthenic acids, their water-insoluble salts and their esters — — Sorbitol other than that of heading 2905 — — Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts — — Ion exchangers — — Getters for vacuum tubes — — 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 Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 3826Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous mineralsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product3901 to 3915Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex39 07 and 3912 for which the rules are set out below: Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Other Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product1Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the productex 3907 Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS) Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product Polyester Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)3912Cellulose and its chemical derivatives, not elsewhere specified or included, in primary formsManufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product

3916 to 3921Semi-manufactures and articles of plastics; except for headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below: Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Other: — — Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product — — Other Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product1Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the productex 3916 and ex 3917Profile shapes and tubes Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the productex 3920 Ionomer sheet or film Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodiumManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Sheets of regenerated cellulose, polyamides or polyethylene Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product ex 3921Foils of plastic, metallisedManufacture from highly-transparent polyester-foils with a thickness of less than 23 micronManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product3922 to 3926Articles of plasticsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 40Rubber and articles thereof; except for:Manufacture from materials of any heading, except that of the productex 4001Laminated slabs of crepe rubber for shoesLamination of sheets of natural rubber4005Compounded rubber, unvulcanised, 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, tyre treads and tyre flaps, of rubber:

Retreaded pneumatic, solid or cushion tyres, of rubber Retreading of used tyres Other Manufacture from materials of any heading, except those of heading 4011 and 4012ex 4017Articles of hard rubberManufacture from hard rubberex Chapter 41Raw hides and skins (other than furskins) and leather; except for:Manufacture from materials of any heading, except that of the productex 4102Raw skins of sheep or lambs, without wool onRemoval of wool from sheep or lamb skins, with wool on4104 to 4106Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared Retanning of tanned leather or Manufacture from materials of any heading, except that of the product 4107, 4112 and 4113Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114Manufacture from materials of any heading, except headings 4104 to 4113 ex 4114Patent leather and patent laminated leather; metallised leatherManufacture from materials of headings 4104 to 4107, 4112 or 4113, provided that their total value does not exceed 50 % of the ex-works price of the productChapter 42Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)Manufacture from materials of any heading, except that of the productex Chapter 43Furskins and artificial fur; manufactures thereof; except for:Manufacture from materials of any heading, except that of the productex 4302Tanned or dressed furskins, assembled: Plates, crosses and similar forms Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins Other Manufacture from non-assembled, tanned or dressed furskins4303Articles of apparel, clothing accessories and other articles of furskinManufacture from non-assembled tanned or dressed furskins of heading 4302ex Chapter 44Wood and articles of wood; wood charcoal; except for:Manufacture from materials of any heading, except that of the productex 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 end-jointedPlaning, sanding or end-jointingex 4408Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointedSplicing, planing, sanding or end-jointingex 4409Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Sanded or end-jointed Sanding or end-jointing Beadings and mouldings Beading or moulding ex 4410 to ex 4413Beadings and mouldings, including moulded skirting and other moulded boardsBeading or mouldingex 4415Packing cases, boxes, crates, drums and similar packings, of woodManufacture from boards not cut to sizeex 4416Casks, 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 wood Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used Beadings and mouldings Beading or mouldingex 4421Match splints; wooden pegs or pins for footwearManufacture from wood of any heading, except drawn wood of heading 4409ex Chapter 45Cork and articles of cork; except for:Manufacture from materials of any heading, except that of the product4503Articles of natural corkManufacture from cork of heading 4501Chapter 46Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerworkManufacture from materials of any heading, except that of the productChapter 47Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboardManufacture from materials of any heading, except that of the productex Chapter 48Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:Manufacture from materials of any heading, except that of the productex 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 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 stationery Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product — ex 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 fibres Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product —ex 4820Letter pads Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product —ex 4823Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shapeManufacture from paper-making materials of Chapter 47ex Chapter 49Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:Manufacture from materials of any heading, except that of the product4909Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmingsManufacture from materials of any heading, except those of heading 4909 or 49114910Calendars of any kind, printed, including calendar blocks:

Calendars of the perpetual type or with replaceable blocks mounted on bases other than paper or paperboard Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product — Other Manufacture from materials of any heading, except those of heading 4909 or 4911ex Chapter 50Silk; except for:Manufacture from materials of any heading, except that of the product ex 5003Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combedCarding or combing of silk waste5004 to ex 5006Silk yarn and yarn spun from silk waste Manufacture from: raw silk or silk waste, carded or combed or otherwise prepared for spinning, other natural fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper-making materials —5007Woven fabrics of silk or of silk waste: Incorporating rubber thread Manufacture from single yarn Other Manufacture from1: coir yarn, natural fibres, man-made staple fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product ex Chapter 51Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:Manufacture from materials of any heading, except that of the product 5106 to 5110Yarn of wool, of fine or coarse animal hair or of horsehair Manufacture from: raw silk or silk waste, carded or combed or otherwise prepared for spinning, natural fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper-making materials —5111 to 5113Woven fabrics of wool, of fine or coarse animal hair or of horsehair: Incorporating rubber thread Manufacture from single yarn Other Manufacture from1: coir yarn, natural fibres, man-made staple fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product ex Chapter 52Cotton; except for:Manufacture from materials of any heading, except that of the product5204 to 5207Yarn and thread of cotton Manufacture from: raw silk or silk waste, carded or combed or otherwise prepared for spinning, natural fibres, not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or paper-making materials — 5208 to 5212Woven fabrics of cotton: Incorporating rubber thread Manufacture from single yarn Other Manufacture from1: coir yarn, natural fibres, man-made staple fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product ex Chapter 53Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:Manufacture from materials of any heading, except that of the product5306 to 5308Yarn of other vegetable textile fibres; paper yarn Manufacture from: raw silk or silk waste, carded or combed or otherwise prepared for spinning, natural fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper-making materials — 5309 to 5311Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn: Incorporating rubber thread Manufacture from single yarn Other Manufacture from1: coir yarn, jute yarn, natural fibres, man-made staple fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 5401 to 5406Yarn, monofilament and thread of man-made filaments Manufacture from: raw silk or silk waste, carded or combed or otherwise prepared for spinning, natural fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper-making materials — 5407 and 5408Woven fabrics of man-made filament yarn: Incorporating rubber thread Manufacture from single yarn Other Manufacture from1: coir yarn, natural fibres, man-made staple fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 5501 to 5507Man-made staple fibresManufacture from chemical materials or textile pulp5508 to 5511Yarn and sewing thread of man-made staple fibres Manufacture from: raw silk or silk waste, carded or combed or otherwise prepared for spinning,

natural fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper-making materials — 5512 to 5516Woven fabrics of man-made staple fibres: Incorporating rubber thread Manufacture from single yarn Other Manufacture from1: coir yarn, natural fibres, man-made staple fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product ex Chapter 56Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for: Manufacture from: coir yarn, natural fibres, chemical materials or textile pulp, or paper-making materials —5602Felt, whether or not impregnated, coated, covered or laminated: Needleloom felt Manufacture from: natural fibres, chemical materials or textile pulp However: polypropylene filament of heading 5402, polypropylene fibres of heading 5503 or 5506, or polypropylene filament tow of heading 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product Other Manufacture from: natural fibres, man-made staple fibres made from casein, or chemical materials or textile pulp —5604Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics: Rubber thread and cord, textile covered Manufacture from rubber thread or cord, not textile covered Other Manufacture from1: natural fibres, not carded or combed or otherwise processed for spinning, chemical materials or textile pulp, or paper-making materials —5605Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal Manufacture from: natural fibres, man-made staple fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper-making materials —5606Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn Manufacture from1: natural fibres, man-made staple fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper-making materials — Chapter 57Carpets and other textile floor coverings: Of needleloom felt Manufacture from: natural fibres, chemical materials or textile pulp However: polypropylene filament of heading 5402,

polypropylene fibres of heading 5503 or 5506 or polypropylene filament tow of heading 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product Jute fabric may be used as a backing Of other felt Manufacture from: natural fibres, not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp — Other Manufacture from1: coir yarn or jute yarn, synthetic or artificial filament yarn, natural fibres, or man-made staple fibres, not carded or combed or otherwise processed for spinning Jute fabric may be used as a backing ex Chapter 58Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for: Incorporating rubber thread Manufacture from single yarn Other Manufacture from1: natural fibres, man-made staple fibres, not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 5805Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made upManufacture from materials of any heading, except that of the product5810Embroidery in the piece, in strips or in motifs Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product —5901Textile 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 yarn 5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: Containing not more than 90 % by weight of textile materials Manufacture from yarn Other Manufacture from chemical materials or textile pulp5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 Manufacture from yarn or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 5904Linoleum, 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 yarn5905Textile wall coverings:

Impregnated, coated, covered or laminated with rubber, plastics or other materials Manufacture from yarn Other Manufacture from: coir yarn, natural fibres, man-made staple fibres, not carded or combed or otherwise processed for spinning or chemical materials or textile pulp or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 5906Rubberised textile fabrics, other than those of heading 5902: Knitted or crocheted fabrics Manufacture from: natural fibres, man-made staple fibres, not carded or combed or otherwise processed for spinning or chemical materials or textile pulp — Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials Manufacture from chemical materials Other Manufacture from yarn5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like Manufacture from yarn or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 5908Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated: Incandescent gas mantles, impregnated Manufacture from tubular knitted gas-mantle fabric Other Manufacture from materials of any heading, except that of the product 5909 to 5911Textile articles of a kind suitable for industrial use: Polishing discs or rings other than of felt of heading 5911 Manufacture from yarn or waste fabrics or rags of heading 6310 Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911 Manufacture from: — coir yarn, — the following materials: — — yarn of polytetrafluoroethylene, — — yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin, — — yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid, — — monofil of polytetrafluoroethylene2, — — yarn of synthetic textile fibres of poly (p-phenylene terephthalamide), — — glass fibre yarn, coated with phenol resin and gimped with acrylic yarn, — — copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid,

— — natural fibres, — — man-made staple fibres not carded or combed or otherwise processed for spinning, or — — chemical materials or textile pulp Other Manufacture from: coir yarn, natural fibres, man-made staple fibres, not carded or combed or otherwise processed for spinning or chemical materials or textile pulp — Chapter 60Knitted or crocheted fabrics Manufacture from1: natural fibres, man-made staple fibres, not carded or combed or otherwise processed for spinning or chemical materials or textile pulp —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 form Manufacture from yarn Other Manufacture from1: natural fibres, man-made staple fibres, not carded or combed or otherwise processed for spinning or chemical materials or textile pulp —ex Chapter 62Articles of apparel and clothing accessories, not knitted or crocheted; except for:Manufacture from yarnex 6202, ex 6204, ex 6206, ex 6209 and ex 6211Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered Manufacture from yarn2 or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product2 ex 6210 and ex 6216Fire-resistant equipment of fabric covered with foil of aluminised polyester Manufacture from yarn or Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product1 6213 and 6214Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: Embroidered Manufacture from unbleached single yarn or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product2 Other Manufacture from unbleached single yarn or Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product 6217Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Embroidered Manufacture from yarn or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product1 Fire-resistant equipment of fabric covered with foil of aluminised polyester Manufacture from yarn1 or Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product1 Interlinings for collars and cuffs, cut out

Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product — Other Manufacture from yarnex Chapter 63Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:Manufacture from materials of any heading, except that of the product 6301 to 6304Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles: Of felt, of nonwovens Manufacture from: natural fibres, or chemical materials or textile pulp — Other: — — Embroidered Manufacture from unbleached single yarn or Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product — — Other Manufacture from unbleached single yarn2 36305Sacks and bags, of a kind used for the packing of goods Manufacture from: natural fibres, man-made staple fibres, not carded or combed or otherwise processed for spinning or chemical materials or textile pulp —6306Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Of nonwovens Manufacture from1: natural fibres, or chemical materials or textile pulp — Other Manufacture from unbleached single yarn1 26307Other 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 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 that their total value does not exceed 15 % of the ex-works price of the setex Chapter 64Footwear, gaiters and the like; parts of such articles; except for:Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 64066406Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereofManufacture from materials of any heading, except that of the productex Chapter 65Headgear and parts thereof; except for:Manufacture from materials of any heading, except that of the product6505Hats 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 fibresex Chapter 66Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:Manufacture from materials of any heading, except that of the product6601Umbrellas 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 productChapter 67Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hairManufacture from materials of any heading, except that of the productex Chapter 68Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:Manufacture from materials of any heading, except that of the productex 6803Articles of slate or of agglomerated slateManufacture from worked slate

ex 6812Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonateManufacture from materials of any headingex 6814Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materialsManufacture from worked mica (including agglomerated or reconstituted mica)Chapter 69Ceramic productsManufacture from materials of any heading, except that of the productex Chapter 70Glass and glassware; except for:Manufacture from materials of any heading, except that of the productex 7003, ex 7004 and ex 7005Glass with a non-reflecting layerManufacture from materials of heading 70017006Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials: Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards Manufacture from non-coated glass-plate substrate of heading 7006 Other Manufacture from materials of heading 70017007Safety glass, consisting of toughened (tempered) or laminated glassManufacture from materials of heading 70017008Multiple-walled insulating units of glassManufacture from materials of heading 70017009Glass mirrors, whether or not framed, including rear-view mirrorsManufacture from materials of heading 7001 7010Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass Manufacture from materials of any heading, except that of the product or Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product 7013Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) Manufacture from materials of any heading, except that of the product or Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product or Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product ex 7019Articles (other than yarn) of glass fibres Manufacture from: uncoloured slivers, rovings, yarn or chopped strands, or glass wool —ex Chapter 71Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:Manufacture from materials of any heading, except that of the productex 7101Natural or cultured pearls, graded and temporarily strung for convenience of transportManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex 7102, ex 7103 and ex 7104Worked precious or semi-precious stones (natural, synthetic or reconstructed)Manufacture from unworked precious or semi-precious stones

7106, 7108 and 7110Precious metals: Unwrought Manufacture from materials of any heading, except those of heading 7106, 7108 or 7110 or Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110 or Alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals Semi-manufactured or in powder form Manufacture from unwrought precious metalsex 71 07, ex 7109 and ex 7111Metals 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 jewellery Manufacture from materials of any heading, except that of the product or Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product ex Chapter 72Iron and steel; except for:Manufacture from materials of any heading, except that of the product7207Semi-finished products of iron or non-alloy steelManufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or 72067208 to 7216Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steelManufacture from ingots, other primary forms or semi-finished materials of heading 7206 or 72077217Wire of iron or non-alloy steelManufacture from semi-finished materials of heading 7207 7218 91 and 7218 99 Semi-finished products of stainless steelManufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or subheading 7218 107219 to 7222Flat-rolled products, bars and rods, angles, shapes and sections of stainless steelManufacture from ingots or other primary forms or semi-finished materials of heading 7218 7223Wire of stainless steelManufacture from semi-finished materials of heading 72187224 90Semi-finished products of other alloy steelManufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or subheading 7224 107225 to 7228Flat-rolled products, bars and rods; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steelManufacture from ingots, other primary forms or semi-finished materials of heading 7206, 7207, 7218 or 72247229Wire of other alloy steelManufacture from semi-finished materials of heading 7224ex Chapter 73Articles of iron or steel; except for:Manufacture from materials of any heading, except that of the productex 7301Sheet pilingManufacture from materials of heading 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), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing railsManufacture from materials of heading 72067304, 7305 and 7306Tubes, pipes and hollow profiles, of iron (other than cast iron) or steelManufacture from materials of heading 7206, 7207, 7218 or 7224ex 7307Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several partsTurning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product7308Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steelManufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be usedex 7315Skid chainManufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product

ex 7321Cooking appliances and plate warmers: For gas fuel or for both gas and other fuels Manufacture from materials of any heading, except that of the productManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 74Copper and articles thereof; except for: Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product —7401Copper mattes; cement copper (precipitated copper)Manufacture from materials of any heading, except that of the product7402Unrefined copper; copper anodes for electrolytic refiningManufacture from materials of any heading, except that of the product7403Refined copper and copper alloys, unwrought: Refined copper Manufacture from materials of any heading, except that of the product Copper alloys and refined copper containing other elements Manufacture from refined copper, unwrought, or waste and scrap of copper7404Copper waste and scrapManufacture from materials of any heading, except that of the product7405Master alloys of copperManufacture from materials of any heading, except that of the productex Chapter 75Nickel and articles thereof; except for: Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product — 7501 to 7503Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrapManufacture from materials of any heading, except that of the productex Chapter 76Aluminium and articles thereof; except for: Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product —7601Unwrought aluminium Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product or Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium 7602Aluminium waste or scrapManufacture from materials of any heading, except that of the productex 7616Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium Manufacture: from materials of any heading, except that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product —Chapter 77Reserved for possible future use in the HSex Chapter 78Lead and articles thereof; except for: Manufacture: from materials of any heading, except that of the product, and

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product — 7801Unwrought lead: Refined lead Manufacture from bullion or work lead Other Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used7802Lead waste and scrapManufacture from materials of any heading, except that of the productex Chapter 79Zinc and articles thereof; except for: Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product —7901Unwrought zincManufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902 may not be used7902Zinc waste and scrapManufacture from materials of any heading, except that of the productex Chapter 80Tin and articles thereof; except for: Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product —8001Unwrought tinManufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002 may not be used 8002 and 8007Tin waste and scrap; other articles of tinManufacture from materials of any heading, except that of the productChapter 81Other base metals; cermets; articles thereof: Other base metals, wrought; articles thereof Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product Other Manufacture from materials of any heading, except that of the productex Chapter 82Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:Manufacture from materials of any heading, except that of the product8206Tools of two or more of the headings 8202 to 8205, put up in sets for retail saleManufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the 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 tools Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product —8208Knives and cutting blades, for machines or for mechanical appliances Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product — ex 8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used8214Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used8215Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tablewareManufacture from materials of any heading, except that of the product. However, handles of base metal may be usedex Chapter 83Miscellaneous articles of base metal; except for:Manufacture from materials of any heading, except that of the productex83 02Other mountings, fittings and similar articles suitable for buildings, and automatic door closersManufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the productex 8306Statuettes and other ornaments, of base metalManufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the productex Chapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:

Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product ex 8401Nuclear fuel elementsManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8402Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8403 and ex 8404Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilersManufacture from materials of any heading, except those of heading 8403 and 8404Manufacture in which the value of all the materials used does not exceed 40 % 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 8407 or 8408Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8411Turbo-jets, turbo-propellers and other gas turbines Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8412Other engines and motorsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 8413Rotary positive displacement pumps Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the productex 8414Industrial fans, blowers and the like Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the 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 separately 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 8415: Combined refrigerators-freezers, fitted with separate external doors, refrigerators household type, refrigerating or freezing display counters, cabinets, show-cases and the like, other refrigerators, freezers and other refrigerating or freezing equipment Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Freezers and compression type units whose condensers are heat-exchangers Manufacture: from materials of any heading, except that of the product, in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and in which the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Furniture designed to receive refrigerating or freezing equipment Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Other parts of refrigerators Manufacture in which the value of all the materials used does not exceed 35 % of the ex-works price of the productex 8419Machines for wood, paper pulp, paper and paperboard industries Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8420Calendering or other rolling machines, other than for metals or glass, and cylinders therefor Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8423Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8425 to 8428Lifting, handling, loading or unloading machinery Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 8429Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers: Road rollers Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Other Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8430Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex 8431Parts suitable for use solely or principally with 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 paperboard Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 8441Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex 8443Printers, for office machines (for example automatic data processing machines, word-processing machines, etc.)Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product8444 to 8447Machines 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 productex 8448Auxiliary machinery for use with machines of headings 8444 or 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 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:

Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used, and the thread-tension, crochet and zigzag mechanisms used are originating — Other Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8456 to 8466Machine-tools and machines and their parts and accessories of headings 8456 to 8466, except for:Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 8456 and ex 8466 water-jet cutting machines; parts and accessories of water-jet cutting machines Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8469 to 8473Office machines (such as typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines) and parts and accessories thereofManufacture in which the value of all the materials used does not exceed 50 % 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 productex 8481Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure reducing valves and thermostatically controlled valves: Other appliances Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8482Ball or roller bearings Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the 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 packings; mechanical sealsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 8486 Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes and parts and accessories thereof

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass and parts and accessories thereof Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productMachine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materialsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product moulds, injection or compression types Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product lifting, handling, loading or unloading machinery Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8487Machinery 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 product ex Chapter 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: Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the 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 within the above limit, the value of all the materials of heading 8503 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8502Electric generating sets and rotary converters

Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of headings 8501 or 8503 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex 8504Power supply units for automatic data-processing machinesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex 8509Vacuum cleaners, including dry and wet vacuum cleaners; floor polishersManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8517 Telephone sets, including telephones for cellular networks or for other wireless networks Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings 8443, 8525, 8527 or 8528 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product ex 8518Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8519Sound recording or sound reproducing apparatus Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8521Video recording or reproducing apparatus, whether or not incorporating a video tuner Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8522Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8523Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37.

Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37; Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product recorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37 Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product matrices and masters for the production of discs, but excluding products of Chapter 37; Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product proximity cards and smart cards with two or more electronic integrated circuits Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product smart cards with one electronic integrated circuit Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8525 transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; digital cameras and video camera recorders; Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatus Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8527Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock

Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8528Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product other monitors and projectors, not incorporating television reception apparatus; Reception apparatus for television –, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 8529Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Suitable for use solely or principally with video recording or reproducing apparatus Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Other Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product8535Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage exceeding 1000 V Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8536Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1,000 Volt; connectors for optical fibres, optical fibre bundles or cables

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1000 V Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product connectors for optical fibres, optical fibre bundles or cables — — of plastics Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product — — of ceramics Manufacture from materials of any heading, except that of the product — — of copper Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product —8537Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex 8541Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 8542Electronic integrated circuitsMonolithic integrated circuits Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product multichips which are parts of machinery or apparatus, not specified or included elsewhere in this chapter Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product other Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product

8544Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with 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 product 8547Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating materialManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8548 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter Electronic microassemblies Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product — — other Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex Chapter 86Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the 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 foregoing Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex Chapter 87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:Manufacture in which the value of all the materials used does not exceed 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 vehicles Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: With reciprocating internal combustion piston engine of a cylinder capacity: — — Not exceeding 50 cm3 Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product — — Exceeding 50 cm3 Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Other Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex 87 12Bicycles without ball bearingsManufacture from materials of any heading, except those of heading 8714Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8715Baby carriages and parts thereof Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product8716Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex Chapter 88Aircraft, spacecraft, and parts thereof; except for:Manufacture from materials of any heading, except that of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 8804RotochutesManufacture from materials of any heading, including other materials of heading 8804Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8805Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articlesManufacture from materials of any heading, except that of the productManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product Chapter 89Ships, boats and floating structuresManufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be usedManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex Chapter 90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for: Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9001Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising 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 productex 9005Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor Manufacture: from materials of any heading, except that of the product, in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

in which the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product ex 9006Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs Manufacture: from materials of any heading, except that of the product, in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and in which the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9007Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus Manufacture: from materials of any heading, except that of the product, in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and in which the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9011Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection Manufacture: from materials of any heading, except that of the product, in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and in which the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the productex 9014Other 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 product 9016Balances 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 product9018Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:

Dentists’ chairs incorporating dental appliances or dentists’ spittoons Manufacture from materials of any heading, including other materials of heading 9018Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Other Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product9019Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product9020Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 9024Machines 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 9014, 9015, 9028 or 9032Manufacture in which the value of all the materials used does not exceed 50 % 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 price of the product9028Gas, liquid or electricity supply or production meters, including calibrating meters therefor:

Parts and accessories Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Other Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 9029Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 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 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising 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 productex Chapter 91Clocks and watches and parts thereof; except for:Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9105Other clocks Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 9109Clock movements, complete and assembled Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9110Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

within the above limit, the value of all the materials of heading 9114 used does not exceed 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9111Watch cases and parts thereof Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9112Clock cases and cases of a similar type for other goods of this chapter, and parts thereof Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product9113Watch straps, watch bands and watch bracelets, and parts thereof: Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the 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 product Chapter 93Arms and ammunition; parts and accessories thereofManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productex Chapter 94Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:Manufacture from materials of any heading, except that of the productManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the productex 9401 and ex 9403Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less Manufacture from materials of any heading, except that of the product or Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that: the value of the cloth does not exceed 25 % of the ex-works price of the product, and all the other materials used are originating and are classified in a heading other than heading 9401 or 9403 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product9405Lamps 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 productex Chapter 95Toys, games and sports requisites; parts and accessories thereof; except for:Manufacture from materials of any heading, except that of the productex 9503Other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds

Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product — ex 9506Golf clubs and parts thereofManufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be usedex Chapter 96Miscellaneous manufactured articles; except for:Manufacture from materials of any heading, except that of the productex 9601 and ex 9602Articles of animal, vegetable or mineral carving materialsManufacture from worked carving materials of the same heading as the productex 9603Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorised, 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 that 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 blanks Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product —9608Ball-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 9609Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used9612Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product — ex 9613Lighters with piezo-igniterManufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the productex 9614Smoking pipes and pipe bowlsManufacture from roughly-shaped blocks9619Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material: made of plastic Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product made of paper pulp or of paper Manufacture from materials of any heading, except that of the product of wadding Manufacture from:

coir yarn, natural fibres, chemical materials or textile pulp, or paper-making materials Briefs and panties; babies’ garments and clothing accessories, knitted or crocheted; garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Manufacture from yarn Other Manufacture from: natural fibres, man-made staple fibres not carded or combed or otherwise prepared for spinning, or chemical materials or textile pulp Women’s or girls’ singlets and other undershirts, briefs, panties, negligees, bathrobes, dressing gowns and similar articlesManufacture from yarnBabies’ garments and clothing accessories, not knitted or crocheted: Embroidered Manufacture from yarn or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product Other Manufacture from yarnWomen’s or girls’ garments, made up of fabrics of heading 5903, 5906 or 5907, not knitted or crochetedManufacture from yarnOther 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 productChapter 97Works of art, collectors’ pieces and antiquesManufacture from materials of any heading, except that of the product