Commission Regulation (EC) No 46/1999 of 8 January 1999 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
15. 1. 1999 EN Official Journal of the European Communities L 10/1 I (Acts whose publication is obligatory) COMMISSION REGULATION (EC) No 46/1999 of 8 January 1999 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1), as last amended by Regulation (EC) No 82/97 of the European Parliament and of the Council (2), and in particular Article 249 thereof, Whereas, in accordance with the conclusions of the European Council in Essen on 9 and 10 December 1994, the Community has taken measures to unify the preferential rules of origin in order to facilitate trade; whereas, under those measures, a single list of working or processing, accompanied by introductory notes, should be gradually substituted for the lists of working or processing and their corresponding introductory notes which are currently annexed to the Protocols on rules of origin provided for each of the preferential agreements signed by the Community; whereas, accordingly, it is its essential that that single the introductory notes, should be used also generalised system of preferences as established in Commission Regulation (EEC) No 2454/93 (3), as last amended by Regulation (EC) No 1677/98 (4); list, accompanied by for Whereas it is necessary to ensure that the definition of in Article 143 of Regulation (EC) related persons No 2454/93 embraces all the provisions of Regulation (EEC) No 2913/92 which refer to that term; Whereas it is for the decision-making customs authority within the meaning of Article 877(1)(b) of Regulation (1) OJ L 302, 19. 10. 1992, p. 1. (2) OJ L 17, 21. 1. 1997, p. 1. (3) OJ L 253, 11. 10. 1993, p. 1. (4) OJ L 212, 30. 7. 1998, p. 18. (EC) No 2454/93 to decide on an application for repayment or remission; whereas Article 890 of that Regulation should be reworded to make this clear; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, HAS ADOPTED THIS REGULATION: Article 1 Regulation (EEC) No 2454/93 is hereby amended as follows: 1. The following subparagraph is inserted after the second subparagraph of Article 67(4): ‘The provisions of the first subparagraph shall not apply to products falling within Chapters 1 to 24 of the Harmonised System. ’; 2. Article 69 is replaced by the following: ‘Article 69 For the purposes of Article 67, products which are not wholly obtained in a beneficiary country or in the Community are considered to be sufficiently worked or processed when the conditions set out in the list in Annex 15 are fulfilled. Those conditions indicate, for all products covered by this Section, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. L 10/2 EN Official Journal of the European Communities 15. 1. 1999 If a product which has acquired originating status by fulfilling the conditions set out in the list is used in the the manufacture of another product, conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture. ’; 3. in the introductory part of Article 70, ‘Article 69(1)’ is replaced by ‘Article 69’; 4. the following Article 70a is inserted: ‘Article 70a 1. The unit of qualification for the application of the provisions of this Section shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System. When a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification. When a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Section. 2. Where, under General Rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin. ’; 5. Article 71(1) is replaced by the following: ‘1. By way of derogation from the provisions of Article 69, non-originating materials may be used in the manufacture of a given product, provided that their total value does not exceed 5 % of the ex-works price of the product. Where, in the list, one or several percentages are given for the maximum value of non-originating materials, such percentages must not be exceeded through the application of the first subparagraph. ’; 6. Article 72(3)(a) is replaced by the following: ‘(a) the Association of South-East Asian Nations (ASEAN) (Brunei Darussalam, Indonesia, Laos, Malaysia, Philippines, Singapore, Thailand, Vietnam);’ 7. 8. in Article 102(1), ‘to Annex 14’ is replaced by ‘of Part B of Annex 14’; the introductory clause of Article 143(1) is replaced by the following: ‘For the purposes of Title II, Chapter 3 of the Code and of this Title, persons shall be deemed to be related only if:’; 9. the second paragraph of Article 890 is replaced by the following: ‘Repayment or remission shall take place upon presentation of the goods. Where the goods cannot be presented to the implementing customs office, the shall grant decision-making customs authority it has repayment or information the certificate or document produced post-clearance applies to the said goods. ’; showing unequivocally remission only where that 10. Annex 14 is amended in accordance with Annex I to this Regulation; 11. Annex 15 is replaced by the text in Annex II to this Regulation. Article 2 This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Communities. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 8 January 1999. For the Commission Mario MONTI Member of the Commission 15. 1. 1999 EN Official Journal of the European Communities L 10/3 ANNEX I Annex 14 to Regulation (EEC) No 2454/93 is hereby amended as follows: (a) the following text is inserted at the beginning of the Annex: ‘PART A INTRODUCTORY NOTES TO THE LIST IN ANNEX 15 Note 1: The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 69. Note 2: 2. 1. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an “ex”, this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2. 2. 2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column 1. 2. 3. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4. 2. 4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied. Note 3: 3. 1. The provisions of Article 69, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the beneficiary country or in the Community. Example: An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from “other alloy steel roughly shaped by forging” of heading No ex 7224. If this forging has been forged in the beneficiary country from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading No ex 7224 in the list. The forging can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or in another factory in the beneficiary country. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used. L 10/4 EN Official Journal of the European Communities 15. 1. 1999 3. 2. The rule in the list represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer originating status. Thus if a rule provides that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not. 3. 3. Without prejudice to Note 3. 2 where a rule states that “materials of any heading” may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression “manufacture from materials of any heading, including other materials of heading No. ” means that only materials classified in the same heading as the product and of a different description than that of the product as given in column 2 of the list may be used. 3. 4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more of these materials may be used. It does not require that all be used. Example: The rule for fabrics of heading Nos 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both. 3. 5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6. 2 below in relation to textiles. ) Example: The rule for prepared foods of heading No 1904, which specifically excludes the use of cereals and their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals. However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture. Example: In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth — even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn — that is the fibre stage. 3. 6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply. Note 4: 4. 1. The term “natural fibres” is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres that have been carded, combed or otherwise processed but not spun. 4. 2. The term “natural fibres” includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003, as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, cotton fibres of heading Nos 5201 to 5203, and other vegetable fibres of heading Nos 5301 to 5305. 15. 1. 1999 EN Official Journal of the European Communities L 10/5 4. 3. The terms “textile pulp”, “chemical materials” and “paper-making materials” are used in the list to describe the materials not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns. 4. 4. The term “man-made staple fibres” is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of heading Nos 5501 to 5507. Note 5: 5. 1. Where for a given product in the list a reference is made to this note, the conditions set out in column 3 shall not be applied to any basic textile materials, used in the manufacture of this product, which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5. 3 and 5. 4 below. ) 5. 2. However, the tolerance mentioned in Note 5. 1 may only be applied to mixed products which have been made from two or more basic textile materials. The following are the basic textile materials: — silk, — wool, — coarse animal hair, — fine animal hair, — horsehair, — cotton, — paper-making materials and paper, — flax, — true hemp, — jute and other textile bast fibres, — sisal and other textile fibres of the genus Agave, — coconut, abaca, ramie and other vegetable textile fibres, — synthetic man-made filaments, — artificial man-made filaments, — current-conducting filaments, — synthetic man-made staple fibres of polypropylene, — synthetic man-made staple fibres of polyester, — synthetic man-made staple fibres of polyamide, — synthetic man-made staple fibres of polyacrylonitrile, — synthetic man-made staple fibres of polyimide, — synthetic man-made staple fibres of polytetrafluoroethylene, — synthetic man-made staple fibres of polyphenylene sulphide, — synthetic man-made staple fibres of polyvinyl chloride, — other synthetic man-made staple fibres, — artificial man-made staple fibres of viscose, — other artificial man-made staple fibres, — yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, — yarn made of polyurethane segmented with flexible segments of polyester whether or not gimped, L 10/6 EN Official Journal of the European Communities 15. 1. 1999 — products of heading No 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film, — other products of heading No 5605. Example: A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 % of the yarn. Example: A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 5509 is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp), or woollen yarn that does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two may be used provided their total weight does not exceed 10 % of the weight of the fabric. Example: Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures. Example: If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product. 5. 3. In the case of products incorporating “yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped” this tolerance is 20 % in respect of this yarn. 5. 4. In the case of products incorporating “strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two layers of plastic film”, this tolerance is 30 % in respect of this strip. Note 6: 6. 1. Where, in the list, reference is made to this note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product. 6. 2. Without prejudice to Note 6. 3, materials which are not classified within Chapters 50 to 63 may be used freely in the manufacture of textile products, whether or not they contain textiles. Example: If a rule in the list provides that for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners even though slide-fasteners normally contain textiles. 6. 3. Where a percentage rules applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated. 15. 1. 1999 EN Official Journal of the European Communities L 10/7 Note 7: 7. 1. For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the “specific processes” are the following: (a) vacuum distillation; (b) redistillation by a very thorough fractionation process (1); (c) cracking; (d) reforming; (e) extraction by means of selective solvents; (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite; (g) polymerisation; (h) alkylation; (i) isomerisation. 7. 2. For the purposes of heading Nos 2710, 2711 and 2712, the “specific processes” are the following: (a) vacuum distillation; (b) redistillation by a very thorough fractionation process (1); (c) cracking; (d) reforming; (e) extraction by means of selective solvents; (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite; (g) polymerisation; (h) alkylation; (ij) isomerisation; (k) in respect of heavy oils falling within heading No ex 2710 only, desulphurisation with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method); (l) in respect of products falling within heading No 2710 only, deparaffining by a process other than filtering; (m) in respect of heavy oils falling within heading No ex 2710 only, treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 °C with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading No ex 2710 (e. g. hydrofinishing or decolorisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process; (n) in respect of fuel oils falling within heading No ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C by the ASTM D 86 method; (o) in respect of heavy oils other than gas oils and fuel oils falling within heading No ex 2710 only, treatment by means of a high-frequency electrical brush discharge. 7. 3. For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, any combination of these operations or like operations do not confer origin. (1) See Additional Explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature. L 10/8 EN Official Journal of the European Communities 15. 1. 1999 PART B INTRODUCTORY NOTES TO THE LISTS IN ANNEXES 19 AND 20’ (b) in the foreword, the following sentence shall be deleted: ‘Except where otherwise specified, these Notes apply to the three preferential regimes’; (c) in the foreword and in Note 1. 1, ‘Annexes 15, 19 and 20’ is replaced by ‘Annexes 19 and 20’; (d) in the foreword and in Note 2. 1, ‘in Article 69(1) and 100(1)’ is replaced by ‘in Article 100(1)’; (e) in Note 2. 5, ‘within the meaning of Articles 70 and 101’ is replaced by ‘within the meaning of Article 101’; (f) in Note 5, the following reference is deleted: ‘(Territories of the West Bank and the Gaza Strip and beneficiary Republics)’; (g) in Note 6, the following references is deleted: ‘Territories of the West Bank and the Gaza Strip and beneficiary Republics’ and ‘GSP, Territories of the West Bank and the Gaza Strip and beneficiary Republics’. 15. 1. 1999 EN Official Journal of the European Communities L 10/9 ANNEX II ‘ANNEX 15 LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS (GSP) HS heading No (1) Description of product Working or processing carried out on non-originating materials that confers originating status (2) (3) or (4) Chapter 1 Live animals All the animals of Chapter 1 used must be wholly obtained Chapter 2 Meat and edible meat offal in which all Manufacture the materials of Chapters 1 and 2 used must be wholly obtained Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates in which all Manufacture the materials of Chapter 3 used must be wholly obtained ex Chapter 4 Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for: in which all Manufacture the materials of Chapter 4 used must be wholly obtained 0403 Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavour or containing added fruit, nuts or cocoa Manufacture in which: — all the materials of Chapter 4 used must be wholly obtained, — any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must already be originating, — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ex Chapter 5 Products of animal origin, not elsewhere specified or included; except for: in which all the Manufacture materials of Chapter 5 used must be wholly obtained ex 0502 Prepared pigs’, hogs’ or boars’ bristles and hair Cleaning, disinfecting, sorting and straightening of bristles and hair L 10/10 EN Official Journal of the European Communities 15. 1. 1999 (1) (2) (3) or (4) Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Manufacture in which: — all the materials of Chapter 6 used must be wholly obtained, — the value of all the materials used does not exceed 50 % of the ex-works price of the product Chapter 7 Edible vegetables and certain roots and tubers in which all Manufacture the materials of Chapter 7 used must be wholly obtained Chapter 8 Edible fruit and nuts; peel of citrus fruits or melons ex Chapter 9 Coffee, tea, maté and spices; except for: 0901 Coffee, whether or or decaffeinated; coffee husks and skins; coffee any substitutes proportion containing roasted coffee not in 0902 Tea, whether or not flavoured ex 0910 Mixtures of spices Chapter 10 Cereals Manufacture in which: — all the fruit and nuts used must be wholly obtained, — the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product in which all Manufacture the materials of Chapter 9 used must be wholly obtained Manufacture from materials of any heading Manufacture from materials of any heading Manufacture from materials of any heading in which all Manufacture the materials of Chapter 10 used must be wholly obtained ex Chapter 11 the milling Products of starches; inulin; wheat gluten; except for: industry; malt; in which all the Manufacture cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must be wholly obtained ex 1106 Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713 Drying and milling of leguminous vegetables of heading No 0708 15. 1. 1999 EN Official Journal of the European Communities L 10/11 (1) (2) (3) or (4) Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder in which all Manufacture the materials of Chapter 12 used must be wholly obtained 1301 1302 Chapter 14 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) Manufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the ex-works price of the product Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: — Mucilages and derived from vegetable products thickeners, modified, — Other Vegetable products not elsewhere specified or included plaiting materials; vegetable Manufacture mucilages and thickeners from non-modified Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product in which all Manufacture the materials of Chapter 14 used must be wholly obtained ex Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animals or vegetable waxes; except for: in which all Manufacture the materials used are classified within a heading other than that of the product 1501 Pig fat (including lard) and poultry fat, other than that of heading No 0209 or 1503: — Fats from bones or waste — Other 1502 Fats of bovine animals, sheep or goats, other than those of heading No 1503 — Fats from bones or waste Manufacture from materials of any heading except those of heading No 0203, 0206 or 0207 or bones of heading No 0506 Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal of poultry of heading No 0207 Manufacture from materials of any heading except those of heading No 0201, 0202, 0204 or 0206 or bones of heading No 0506 L 10/12 EN Official Journal of the European Communities 15. 1. 1999 (1) 1502 (cont’d) 1504 (2) (3) or (4) — Other in which all Manufacture the materials of Chapter 2 used must be wholly obtained Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: — Solid fractions — Other Manufacture from materials of any heading including other materials of heading No 1504 in which all Manufacture the materials of Chapters 2 and 3 used must be wholly obtained ex 1505 Refined lanolin Manufacture grease of heading No 1505 from crude wool 1506 Other animals their fractions, whether or not refined, but not chemically modified: fats and oils and — Solid fractions — Other 1507 to 1515 1516 Vegetable 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 technical or industrial uses other than the manufacture of foodstuffs for human consumption for — Solid fractions, except for that of jojoba oil — Other Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared Manufacture from materials of any heading including other materials of heading No 1506 in which all Manufacture the materials of Chapter 2 used must be wholly obtained in which all Manufacture the materials used are classified within a heading other than that of the product Manufacture from other materials of heading Nos 1507 to 1515 in which all Manufacture the vegetable materials used must be wholly obtained Manufacture in which: — all the materials of Chapter 2 used must be wholly obtained, — all the vegetable materials used must be wholly obtained. However, materials of heading Nos 1507, 1508, 1511 and 1513 may be used 15. 1. 1999 EN Official Journal of the European Communities L 10/13 (1) 1517 (2) (3) or (4) Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No 1516 Manufacture in which: — all the materials of Chapters 2 and 4 used must be wholly obtained, — all the vegetable materials used must be wholly obtained. However, materials of heading Nos 1507, 1508, 1511 and 1513 be used Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates Manufacture from animals of Chapter 1. All the materials of Chapter 3 used must be wholly obtained ex Chapter 17 Sugars and sugar confectionery; except for: ex 1701 Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: — Chemically pure maltose and fructose — Other sugars in solid form, flavoured or coloured — Other ex 1703 Molasses resulting from the extraction or refining of sugar, flavoured or coloured in which all Manufacture the materials used are classified within a heading other than that of the product Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product Manufacture from materials of any heading including other materials of heading No 1702 Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product in which all Manufacture the materials used must already be originating Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product L 10/14 EN Official Journal of the European Communities 15. 1. 1999 (1) 1704 (2) (3) or (4) Sugar confectionery chocolate), not containing cocoa (including white Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product Chapter 18 Cocoa and cocoa preparations Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 1901 Malt extract; food preparations of flour, 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 heading Nos 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 Chapter 10 from cereals of — Other Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of any materials of Chapter 4 or 17 used does not exceed 30 % of the ex-works price of the product 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise spaghetti, macaroni, prepared, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: such as — Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs in which all the Manufacture cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained 15. 1. 1999 EN Official Journal of the European Communities L 10/15 (1) 1902 (cont’d) 1903 1904 1905 (2) (3) or (4) — Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs Manufacture in which: — all cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained, — all the materials of Chapters 2 and 3 used must be wholly obtained Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms Manufacture from materials of any heading except potato starch of heading No 1108 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included Manufacture: — from materials not classified within heading No 1806, — in which all the cereals and flour (except durum wheat and its derivates) used must be wholly obtained, — in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products Manufacture from materials of any heading except those of Chapter 11 ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants; except for: Manufacture in which all the fruit, nuts or vegetables used must be wholly obtained ex 2001 ex 2004 and ex 2005 2006 Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid in which all Manufacture the materials used are classified within a heading other than that of the product Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid in which all Manufacture the materials used are classified within a heading other than that of the product Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized) Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product L 10/16 EN Official Journal of the European Communities 15. 1. 1999 (2) (3) or (4) (1) 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter ex 2008 — Nuts, not containing added sugar or spirit — Peanut butter; mixtures based on cereals; palm hearts; maize (corn) — Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen 2009 juices Fruit (including grape must) and juices, unfermented and not vegetable containing added spirit, whether or not containing added sugar or other sweetening matter Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60 % of the the ex-works price of product in which all Manufacture the materials used are classified within a heading other than that of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product; — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ex Chapter 21 Miscellaneous edible preparations; except for: in which all the Manufacture materials used are classified within a heading other than that of the product 2101 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee essences and substitutes, and concentrates thereof extracts, Manufacture in which: — all the materials used are classified within a heading other than that of the product, — all the chicory used must be wholly obtained 15. 1. 1999 EN Official Journal of the European Communities L 10/17 (1) 2103 ex 2104 (2) (3) or (4) Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: — Sauces and preparations therefor; mixed condiments and mixed seasonings in which all Manufacture the materials used are classified within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used — Mustard flour and meal and prepared mustard Manufacture from materials of any heading Soups and broths and preparations therefor Manufacture from materials of any heading or preserved vegetables of heading Nos 2002 to 2005 prepared except 2106 Food preparations not elsewhere specified or included Manufacture in which: — all the materials used are classified within a heading other than that of the product; — the value of any materials of Chapter 4 or 17 used does not exceed 30 % of the ex-works price of the product ex Chapter 22 Beverages, spirits and vinegar; except for: Manufacture in which: 2202 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009 — all the materials used are classified within a heading other than that of the product, — all the grapes or any material derived from grapes used must be wholly obtained Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, — any fruit juice used (except for pineapple, lime and grapefruit juices) must be originating already L 10/18 EN Official Journal of the European Communities 15. 1. 1999 (1) 2207 2208 (2) (3) or (4) Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength Manufacture from materials not classified within heading No 2207 or 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirituous and spirits, beverages liqueurs other Manufacture: — from materials not classified within heading No 2207 or 2208, — in which all the grapes or any material derived from grapes used must be 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 23 Residues and waste from the food industries; prepared animal fodder; except for: in which all the Manufacture materials used are classified within a heading other than that of the product ex 2301 ex 2303 ex 2306 Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption in which all Manufacture the materials of Chapters 2 and 3 used must be wholly obtained Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight Manufacture in which all the maize used must be wholly obtained Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil Manufacture in which all the olives used must be wholly obtained 2309 Preparations of a kind used feeding in animal Manufacture in which: — all the cereals, sugar or molasses, meat or milk used must already be originating, — all the materials of Chapter 3 used must be wholly obtained ex Chapter 24 Tobacco substitutes; except for: and manufactured tobacco in which all Manufacture the materials of Chapter 24 used must be wholly obtained 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes by weight in which at of tobacco least Manufacture the 70 % unmanufactured or tobacco refuse of heading No 2401 used must already be originating 15. 1. 1999 EN Official Journal of the European Communities L 10/19 (1) (2) (3) or (4) ex 2403 Smoking tobacco by weight in which at of tobacco least Manufacture the 70 % unmanufactured or tobacco refuse of heading No 2401 used must already be originating ex Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement; except for: in which all Manufacture the materials used are classified within a heading other than that of the product ex 2504 ex 2515 ex 2516 Natural crystalline graphite, with enriched carbon content, purified and ground Enriching of the carbon content, purifying and grinding of crude crystalline graphite Marble, merely cut, by sawing or otherwise, into blocks or rectangular (including square) shape, of a thickness not exceeding 25 cm slabs of a Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm Granite, porphyry, basalt, sandstone and other monumental and building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm ex 2518 Calcined dolomite ex 2519 carbonate natural magnesium Crushed (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia ex 2520 Plasters specially prepared for dentistry ex 2524 Natural asbestos fibres Calcination calcined of dolomite not in which all the Manufacture materials used are classified within a heading other than that of the product. natural However, magnesium carbonate (magnesite) may be used Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Manufacture concentrate from asbestos ex 2525 Mica powder Grinding of mica or mica waste ex 2530 Earth colours, calcined or powdered Calcination or grinding of earth colours Chapter 26 Ores, slag and ash in which all Manufacture the materials used are classified within a heading other than that of the product ex Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for: in which all the Manufacture materials used are classified within a heading other than that of the product L 10/20 EN Official Journal of the European Communities 15. 1. 1999 (1) (2) (3) or (4) ex 2707 Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels Operations of refining and/or one or more specific process(es) (1) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product ex 2709 Crude oils obtained minerals from bituminous Destructive bituminous materials distillation of 2710 from Petroleum oils and oils obtained than crude; bituminous materials, other specified or preparations not elsewhere 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 Operations of refining and/or one or more specific process(es) (2) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product 2711 Petroleum hydrocarbons gases and other gaseous Operations of refining and/or one or more specific process(es) (2) 2712 Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not coloured or than Other operations in which all the materials used are classified within a heading other that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product Operations of refining and/or one or more specific process(es) (2) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product (1) For the special conditions relating to “specific processes” see Introductory Notes 7. 1 and 7. 3. (2) For the special conditions relating to “specific processes” see Introductory Note 7. 2. 15. 1. 1999 EN Official Journal of the European Communities L 10/21 (1) 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials (2) (3) or (4) Operations of refining and/or one or more specific process(es) (1) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product Operations of refining and/or one or more specific process(es) (1) or than Other operations in which all the materials used are classified within a heading other that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product Operations of refining and/or one or more specific process(es) (1) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product in which all Manufacture the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks 2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar (for example, bituminous mastics, pitch cut-backs) ex Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for: ex 2805 “Mischmetall” (1) For the special conditions relating to “specific processes” see Introductory Notes 7. 1 and 7. 3. L 10/22 EN Official Journal of the European Communities 15. 1. 1999 (1) (2) (3) or (4) ex 2811 Sulphur trioxide Manufacture from sulphur dioxide Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 2833 Aluminium sulphate Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex 2840 Sodium perborate Manufacture tetraborate pentahydrate from disodium Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex Chapter 29 Organic chemicals; except for: than in which all Manufacture the materials used are classified within that of a heading other the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 2901 Acyclic hydrocarbons for use as power or heating fuels Operations of refining and/or one or more specific process(es) (1) ex 2902 Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels or than Other operations in which all the materials used are classified within that of a heading other the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product Operations of refining and/or one or more specific process(es) (1) or than Other operations in which all the materials used are classified within a heading other that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 50 % of the ex-works price of the product (1) For the special conditions relating to “specific processes” see Introductory Notes 7. 1 and 7. 3. 15. 1. 1999 EN Official Journal of the European Communities L 10/23 (1) (2) (3) or (4) ex 2905 Metal alcoholates of alcohols of this heading and of ethanol Manufacture from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 2915 ex 2932 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2915 and 2916 used may not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product — Internal ethers and their halogenated, nitrosated nitrated or sulphonated, derivatives Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product — Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials of any heading Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 2933 Heterocyclic hetero-atom(s) only compounds with nitrogen 2934 and Nucleic heterocyclic compounds acids their salts; other Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2932 and 2933 used may not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product than in which all Manufacture the materials used are classified within a heading other that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product ex Chapter 30 Pharmaceutical products; except for: 3002 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological cultures of processes; vaccines, micro-organisms and yeasts) similar products: toxins, (excluding L 10/24 EN Official Journal of the European Communities 15. 1. 1999 (1) 3002 (cont’d) (2) (3) or (4) — 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 No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product — Other: — — Human blood — — Animal blood prepared for therapeutic or prophylactic uses — — Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins — — Haemoglobin, blood globulins and serum globulins — — Other 3003 and 3004 Medicaments (excluding goods of heading No 3002, 3005 or 3006): — Obtained No 2941 from amikacin of heading Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product in which all Manufacture the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex works price of the product 15. 1. 1999 EN Official Journal of the European Communities L 10/25 (1) 3003 and 3004 (cont’d) (2) (3) or (4) — Other Manufacture in which: — all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided taken together, does not exceed 20 % of the ex-works price of the product, their value, ex Chapter 31 Fertilisers; except for: — the value of all the materials used does not exceed 50 % of the the ex-works price of product than in which all Manufacture the materials used are classified within that of a heading other the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product ex 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilizers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: — sodium nitrate — calcium cyanamide — potassium sulphate — magnesium potassium sulphate Manufacture in which: — all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product, — the value of all the materials used does not exceed 50 % of the ex-works price of the product ex Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: than in which all Manufacture the materials used are classified within a heading other that of the product. However, materials classified within the same heading may be used provided their value the does not exceed 20 % of 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 Manufacture 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 40 % of the ex-works price of the product ex 3201 Tannins and their salts, ethers, esters and other derivatives Manufacture from tanning extracts of vegetable origin Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product L 10/26 EN Official Journal of the European Communities 15. 1. 1999 (1) 3205 (2) (3) or (4) Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes (1) and Manufacture from materials of any heading, except heading Nos 3203, 3204 3205. However, materials from heading No 3205 may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex Chapter 33 Essential oils and cosmetic or toilet preparations; except for: resinoids; perfumery, than in which all Manufacture the materials used are classified within a heading other that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils Manufacture from materials of any heading, including materials of a “group” (2) different this heading. However, materials of the same group may be used, provided their value does not exceed 20 % of the the ex-works price of product in Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex Chapter 34 Soap, organic surface-active agents, washing preparations, preparations, lubricating 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: than in which all Manufacture the materials used are classified within a heading other that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 3403 preparations containing Lubricating petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight Operations of refining and/or one or more specific process(es) (3) or than Other operations in which all the materials used are classified within a heading other that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product (1) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32. (2) A “group” is regarded as any part of the heading separated from the rest by a semi-colon. (3) For the special conditions relating to “specific processes” see Introductory Notes 7. 1 and 7. 3. 15. 1. 1999 EN Official Journal of the European Communities L 10/27 (1) (2) (3) or (4) 3404 Artificial waxes and prepared waxes: — With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax than in which all the Manufacture materials used are classified within a heading other that of the product. However, materials classified within the same heading may be used provided their 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 No 1516, Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product — fatty acids not chemically defined or fatty alcohols having the character of waxes of heading No 3823, industrial — materials of heading No 3404 However, these materials may be used provided their value does not exceed 20 % of the ex-works price of the product ex Chapter 35 Albuminoidal substances; modified starches; glues; enzymes; except for: than in which all Manufacture the materials used are classified within a heading other that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches: — Starch ethers and esters — Other Manufacture from materials of any heading, including other materials of heading No 3505 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture from materials of any heading, except those of heading No 1108 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 3507 Prepared enzymes not elsewhere specified or included Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product L 10/28 EN Official Journal of the European Communities 15. 1. 1999 (1) (2) (3) or (4) Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric combustible preparations certain alloys; ex Chapter 37 Photographic or except for: cinematographic goods; 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs: — Instant print film for colour photography, in packs — Other 3702 in film Photographic sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed rolls, than in which all Manufacture the materials used are classified within a heading other that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product than in which all Manufacture the materials used are classified within a heading other that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture 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 40 % 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 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product in which all the Manufacture materials used are classified within a heading other than heading No 3701 or 3702. However, materials from heading No 3702 may be used provided their value the does not exceed 30 % of ex-works price of the product in which all Manufacture the materials used are classified within a heading other than heading No 3701 or 3702. However, materials from heading Nos 3701 and 3702 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product in which all Manufacture the materials used are classified within a heading other than heading No 3701 or 3702 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 3704 Photographic plates, film paper, paperboard and textiles, exposed but not developed in which all Manufacture the materials used are classified within than heading a heading other Nos 3701 to 3704 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 15. 1. 1999 EN Official Journal of the European Communities L 10/29 (1) (2) (3) or (4) ex Chapter 38 Miscellaneous chemical products; except for: Manufacture than in which all the materials used are classified within a heading other that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 3801 — Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product — Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils Manufacture in which the value of all the materials of heading No 3403 used does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 3803 Refined tall oil Refining of crude tall oil Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 3805 Spirits of sulphate turpentine, purified Purification by distillation or refining of raw spirits of sulphate turpentine Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 3806 Ester gums Manufacture from resin acids ex 3807 Wood pitch (wood tar pitch) Distillation of wood tar Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 3808 3809 rodenticides, anti-sprouting products fungicides, Insecticides, herbicides, and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other (for example, products and preparations dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products L 10/30 EN Official Journal of the European Communities 15. 1. 1999 (1) 3810 3811 3812 3813 3814 3818 3819 (2) (3) or (4) Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products viscosity inhibitors, Anti-knock preparations, oxidation inhibitors, improvers, gum anti-corrosive other preparations prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils: and — Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals — Other for rubber accelerators; compound Prepared plasticisers rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics Preparations extinguishers; grenades and charged charges for fire- fire-extinguishing Manufacture in which the value of all the materials of heading No 3811 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 50 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Organic composite solvents and thinners, not included; prepared elsewhere specified or paint or varnish removers Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product elements doped Chemical in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics for use Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product for hydraulic Hydraulic brake fluids and other prepared liquids transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 3820 Anti-freezing preparations and prepared de-icing fluids Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 15. 1. 1999 EN Official Journal of the European Communities L 10/31 (2) (3) or (4) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product in which all Manufacture the materials used are classified within a heading other than that of the product Manufacture from materials of any heading including other materials of heading No 3823 in which all Manufacture the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product (1) 3822 laboratory reagents on a Diagnostic or backing or prepared and laboratory reagents, whether or not on a those of heading backing, other No 3002 or 3006 diagnostic than 3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols — Industrial monocarboxylic fatty acids, acid oils from refining 3824 — Industrial fatty alcohols Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: — The following of this heading: — Prepared binders for foundry moulds or cores based on natural resinous products — Naphthenic acids, their water insoluble salts and their esters — Sorbitol other than that of heading No 2905 — Petroleum excluding sulphonates, petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts — Ion exchangers — Getters for vacuum tubes — Alkaline iron oxide for the purification of gas — Ammoniacal gas produced oxide purification liquors and spent gas coal in — 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 L 10/32 EN Official Journal of the European Communities 15. 1. 1999 (1) 3824 (cont’d) 3901 to 3915 (2) (3) or (4) — Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Plastics in primary forms, waste, parings and scrap, of plastic; except for heading Nos ex 3907 and 3912 for which the rules are set out below: — Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which: — the value of all the materials used does not exceed 50 % of the ex-works price of the product, — the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1) — Other Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product ex 3907 — Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS) — Polyester 3912 3916 to 3921 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms Semi-manufactures and articles of plastics; except for heading No 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, than only further worked surface-worked than in which all Manufacture the materials used are classified within a heading other that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product (1) Manufacture in which the value of any materials of Chapter 39 exceed 20 % used does not of the the ex-works price of product and/or manufacture from tetrabromo- polycarbonate (bisphenol A) of Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product Manufacture in which the value of any materials of Chapter 39 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 25 % of the ex-works price of the product (1) In the case of products composed of materials classified both within heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. 15. 1. 1999 EN Official Journal of the European Communities L 10/33 (1) 3916 to 3921 (cont’d) (2) (3) or (4) — 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 25 % of the ex-works price of the product Manufacture in which: — the value of all the materials used does not exceed 50 % of the ex-works price of the product, — the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1) — — Other Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product ex 3916 ex 3917 and Profile 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, — the value of any materials same classified within heading as the product does not exceed 20 % of the ex-works price of the product the Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product ex 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 sodium Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product — Sheets of regenerated cellulose, polyamides or polyethylene Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product ex 3921 Foils of plastic, metallised Manufacture from highly trans- foils with a parent polyester thickness than 23 micron (2) less of Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 3922 to 3926 Articles of plastic Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product (1) In the case of products composed of materials classified both within heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. (2) 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 %. L 10/34 EN Official Journal of the European Communities 15. 1. 1999 (1) (2) (3) or (4) ex Chapter 40 Rubber and articles thereof; except for: in which all Manufacture the materials used are classified within a heading other than that of the product ex 4001 Laminated slabs of crepe rubber for shoes Lamination of sheets of natural rubber 4005 Compounded rubber, primary forms or in plates, sheets or strip unvulcanised, in Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber: — Retreaded pneumatic, solid or cushion Retreading of used tyres tyres, of rubber — Other Manufacture from materials of any heading, except those of heading No 4011 or 4012 ex 4017 Articles of hard rubber Manufacture from hard rubber ex Chapter 41 Raw hides and skins (other than furskins) and leather; except for: in which all Manufacture the materials used are classified within a heading other than that of the product ex 4102 Raw skins of sheep or lambs, without wool on Removal of wool from sheep or lamb skins, with wool on 4104 to 4107 Leather, without hair or wool, other than leather of heading No 4108 or 4109 Retanning of pre-tanned leather or 4109 Patent leather and patent laminated leather; metallised leather in which all Manufacture the materials used are classified within a heading other than that of the product from Manufacture leather of to 4107 heading Nos 4104 provided its value does not exceed 50 % of the ex-works price of the product Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) in which all Manufacture the materials used are classified within a heading other than that of the product 15. 1. 1999 EN Official Journal of the European Communities L 10/35 (1) (2) (3) or (4) ex Chapter 43 Furskins and artificial thereof; except for: fur; manufactures in which all Manufacture the materials used are classified within a heading other than that of the product ex 4302 Tanned or dressed furskins, assembled: — Plates, crosses and similar forms — Other cutting Bleaching or dyeing, in addition to assembly of and non-assembled tanned or dressed furskins Manufacture from non-assembled, tanned or dressed furskins 4303 Articles of apparel, clothing accessories and other articles of furskin Manufacture from non-assembled furskins of tanned or dressed heading No 4302 ex Chapter 44 Wood and articles of wood; wood charcoal; except for: ex 4403 Wood roughly squared in which all Manufacture the materials used are classified within a heading other than that of the product Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down ex 4407 ex 4408 ex 4409 ex 4410 to ex 4413 ex 4415 ex 4416 Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed Planing, sanding or finger-jointing Splicing, planing, finger-jointing sanding or Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or finger-jointed Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed: — Sanding or finger-joining Sanding or finger-jointing — Beadings and mouldings Beading or moulding Beadings and mouldings, including moulded skirting and other moulded boards Beading or moulding Packing cases, boxes, crates, drums and similar packings, of wood Manufacture from boards not cut to size Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood Manufacture from riven staves, not further worked than sawn on the two principal surfaces L 10/36 EN Official Journal of the European Communities 15. 1. 1999 (1) (2) (3) or (4) ex 4418 — Builders’ joinery and carpentry of wood Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used — Beadings and mouldings Beading or moulding ex 4421 Match splints; wooden pegs or pins for footwear Manufacture from wood of any heading except drawn wood of heading No 4409 ex Chapter 45 Cork and articles of cork; except for: 4503 Articles of natural cork in which all Manufacture the materials used are classified within a heading other than that of the product Manufacture from cork of heading No 4501 Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork in which all Manufacture the materials used are classified within a heading other than that of the product Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard in which all Manufacture the materials used are classified within a heading other than that of the product ex Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for: in which all Manufacture the materials used are classified within a heading other than that of the product ex 4811 4816 4817 Paper and paperboard, ruled, lined or squared only Manufacture from paper-making materials of Chapter 47 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes Manufacture from paper-making materials of Chapter 47 letter cards, plain postcards Envelopes, and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing or paperboard, containing an assortment of paper stationery compendiums, paper of Manufacturing in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 50 % of the ex-works price of the product 15. 1. 1999 EN Official Journal of the European Communities L 10/37 (1) (2) (3) or (4) ex 4818 Toilet paper ex 4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres ex 4820 Letter pads Manufacture from paper-making materials of Chapter 47 Manufacture in which: — all the materials used are classified within a heading other than that of the product, — 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 50 % of the ex-works price of the product ex 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape Manufacture from paper-making materials of Chapter 47 ex Chapter 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for: in which all Manufacture the materials used are classified within a heading other than that of the product Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings Manufacture from materials not classified within heading No 4909 or 4911 4909 4910 Calendars of any kind, printed, including calendar blocks: — Calendars of the “perpetual” type or with replaceable blocks mounted on bases other than paper or paperboard — Other ex Chapter 50 Silk; except for: Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 50 % of the ex-works price of the product Manufacture from materials not classified in heading No 4909 or 4911 in which all the Manufacture materials used are classified within a heading other than that of the product L 10/38 EN Official Journal of the European Communities 15. 1. 1999 (1) (2) (3) or (4) ex 5003 5004 to ex 5006 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed Carding or combing of silk waste Silk yarn and yarn spun from silk waste Manufacture from (1): — raw silk or silk waste carded or combed or otherwise prepared for spinning, — other natural fibres not carded otherwise combed or prepared for spinning, or — chemical materials or textile pulp, or — paper-making materials 5007 Woven fabrics of silk or of silk waste: — Incorporating rubber thread Manufacture from single yarn (1) — Other ex Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for: 5106 to 5110 Yarn of wool, of fine or coarse animal hair or of horsehair Manufacture from (1): — 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 (such Printing accompanied by at least finishing two preparatory or operations scouring, as bleaching, mercerising, heat setting, raising, shrink calendering, resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product in which all Manufacture the materials used are classified within a heading other than that of the product Manufacture from (1): — raw silk or silk waste carded or combed or otherwise prepared for spinning, (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 15. 1. 1999 EN Official Journal of the European Communities L 10/39 (1) 5106 to 5110 (cont’d) 5111 to 5113 (2) (3) or (4) — natural fibres not carded or combed or otherwise prepared for spinning, — chemical materials or textile pulp, or — paper-making materials Woven fabrics of wool, of fine or coarse animal hair or of horsehair: — Incorporating rubber thread Manufacture from single yarn (1) — Other ex Chapter 52 Cotton; except for: Manufacture from (1): — 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 (such Printing accompanied by at least finishing two preparatory or operations scouring, as bleaching, mercerising, heat setting, shrink calendering, raising, resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product in which all Manufacture the materials used are classified within a heading other than that of the product 5204 to 5207 Yarn and thread of cotton Manufacture from (1): — 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 (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. L 10/40 EN Official Journal of the European Communities 15. 1. 1999 (1) (2) (3) or (4) 5208 to 5212 Woven fabrics of cotton: — Incorporating rubber thread Manufacture from single yarn (1) — Other ex Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for: Yarn of other vegetable textile fibres; paper yarn Manufacture from (1): — 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 (such Printing accompanied by at least finishing two preparatory or operations scouring, as bleaching, mercerising, heat setting, raising, shrink calendering, resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product in which all the Manufacture materials used are classified within a heading other than that of the product Manufacture from (1): — 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 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn: — Incorporating rubber thread Manufacture from single yarn (1) (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 5306 to 5308 5309 to 5311 15. 1. 1999 EN Official Journal of the European Communities L 10/41 (2) (3) or (4) (1) 5309 to 5311 (cont’d) — Other Manufacture from (1): — 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 (such Printing accompanied by at least finishing two preparatory or operations scouring, as bleaching, mercerising, heat setting, shrink calendering, raising, resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product Manufacture from (1): — 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 Yarn, monofilament and thread of man-made filaments 5401 to 5406 5407 and 5408 Woven fabrics of man-made filament yarn: — Incorporating rubber thread Manufacture from single yarn (1) — Other Manufacture from (1): — coir yarn, — natural fibres, — man-made staple fibres not carded or combed or otherwise prepared for spinning, — chemical materials or textile pulp, or — paper (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. L 10/42 EN Official Journal of the European Communities 15. 1. 1999 (1) 5407 and 5408 (cont’d) 5501 to 5507 5508 to 5511 5512 to 5516 (2) (3) or (4) or (such mercerising, Printing accompanied by at least finishing two preparatory or scouring, operations as bleaching, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product Man-made staple fibres Manufacture materials or textile pulp from chemical Yarn and sewing thread of man-made staple fibres Manufacture from (1): — 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 Woven fabrics of man-made staple fibres: — Incorporating rubber thread Manufacture from single yarn (1) — Other Manufacture from (1): — 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 (such mercerising, Printing accompanied by at least finishing two preparatory or scouring, operations as bleaching, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 15. 1. 1999 EN Official Journal of the European Communities L 10/43 (1) (2) (3) or (4) ex Chapter 56 Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for: 5602 Felt, whether or not impregnated, coated, covered or laminated: — Needleloom felt — Other Manufacture from (1): — coir yarn, — natural fibres, — chemical materials or textile pulp, or — paper making materials Manufacture from (1): — natural fibres, — chemical materials or textile pulp However: — polypropylene filament of heading No 5402, — polypropylene fibres of heading No 5503 or 5506, or — polypropylene filament tow of heading No 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used their value does not provided exceed 40 % of the ex-works price of the product Manufacture from (1): — natural fibres, — man-made staple fibres made from casein, or — chemical materials or textile pulp 5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics: — Rubber thread and cord, textile covered Manufacture from rubber thread or cord, not textile covered — Other Manufacture from (1): — natural fibres not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp, or — paper-making materials (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. L 10/44 EN Official Journal of the European Communities 15. 1. 1999 (2) (3) or (4) (1) 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal 5606 Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn Chapter 57 Carpets and other textile floor coverings: — Of needleloom felt Manufacture from (1): — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp, or — paper-making materials Manufacture from (1): — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp, or — paper-making materials Manufacture from (1): — natural fibres, or — chemical materials or textile pulp However: — polypropylene filament of heading No 5402, — polypropylene fibres of heading No 5503 or 5506, or — polypropylene filament tow of heading No 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not exceed 40 % of the ex-works price of the product — woven fabric of jute may be used as a backing — Of other felt Manufacture from (1): — natural fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 15. 1. 1999 EN Official Journal of the European Communities L 10/45 (1) (2) (3) or (4) Chapter 57 (cont’d) — Other Manufacture from (1): — 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 However, woven fabric of jute may be used as a backing ex Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for: — Combined with rubber thread Manufacture from single yarn (1) — Other Manufacture from (1): — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp, or (such Printing accompanied by at least finishing two preparatory or operations scouring, as bleaching, mercerising, heat setting, raising, shrink calendering, resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 5805 5810 Hand-woven tapestries of the types gobelins, flanders, aubusson, beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up in which all the Manufacture materials used are classified within a heading other than that of the product Embroidery in the piece, in strips or in motifs Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 50 % of the ex-works price of the product (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. L 10/46 EN Official Journal of the European Communities 15. 1. 1999 (1) 5901 (2) (3) or (4) fabrics coated with Textile gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations Manufacture from yarn 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: — Containing not more than 90 % by weight Manufacture from yarn of textile materials — Other Manufacture materials or textile pulp from chemical 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902 Manufacture from yarn or (such Printing accompanied by at least two preparatory or finishing scouring, as operations bleaching, mercerising, heat setting, raising, shrink calendering, resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape Manufacture from yarn (1) 5905 Textile wall coverings: — Impregnated, coated, covered or laminated with rubber, plastics or other materials Manufacture from yarn — Other Manufacture from (1): — coir yarn, — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp, (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 15. 1. 1999 EN Official Journal of the European Communities L 10/47 (1) 5905 (cont’d) (2) (3) or (4) or (such Printing accompanied by at least finishing two preparatory or operations scouring, as bleaching, mercerising, heat setting, raising, shrink calendering, resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 5906 Rubberised textile fabrics, other than those of heading No 5902: — Knitted or crocheted fabrics Manufacture from (1): — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp — Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials Manufacture materials from chemical — Other Manufacture from yarn 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like Manufacture from yarn or (such Printing accompanied by at least finishing two preparatory or operations scouring, as bleaching, mercerising, heat setting, raising, shrink calendering, resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product Manufacture from tubular knitted gas mantle fabric in which all Manufacture the materials used are classified within a heading other than that of the product 5908 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated: — Incandescent gas mantles, impregnated — Other (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. L 10/48 EN Official Journal of the European Communities 15. 1. 1999 (1) (2) (3) or (4) 5909 to 5911 Textile articles of a kind suitable industrial use: for — Polishing discs or rings other than of felt of heading No 5911 Manufacture from yarn or waste fabrics or rags of heading No 6310 — Woven fabrics, of a kind commonly used in paper-making 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 No 5911 Manufacture from (1): — coir yarn, — the following materials: — — yarn of polytetrafluoro- ethylene (2), — — yarn, multiple, of poly- amide, coated impregnated or covered with a phenolic resin, — — yarn of synthetic textile fibres of aromatic poly- by amides, of polycondensation m-phenylenediamine and isophthalic acid, obtained — — monofil of polytetrafluoro- ethylene (2), — — yarn of synthetic textile fibres of poly-p-phenylene terephthalamide, — — glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (2), — — 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 or or for combed processed carded otherwise spinning, or — Other — — chemical materials or textile pulp Manufacture from (1): — coir yarn, — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (2) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. 15. 1. 1999 EN Official Journal of the European Communities L 10/49 (1) (2) (3) or (4) Chapter 60 Knitted or crocheted fabrics Manufacture from (1): — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted: — Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Manufacture from yarn (1) (2) — Other Manufacture from (1): — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp ex Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted; except for: Manufacture from yarn (1) (2) ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211 ex 6210 and ex 6216 Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered Manufacture from yarn (2) 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 (2) Fire-resistant equipment of fabric covered with foil of aluminised polyester Manufacture from yarn (2) or Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the the ex-works price of product (2) (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (2) See Introductory Note 6. L 10/50 EN Official Journal of the European Communities 15. 1. 1999 (1) (2) (3) or (4) 6213 and 6214 Handkerchiefs, mantillas, veils and the like: shawls, scarves, mufflers, — Embroidered — Other Manufacture single yarn (1) (2) from unbleached 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 (2) Manufacture single yarn (1) (2) from unbleached or as least shrink Making up followed by printing accompanied by at two preparatory or finishing operations (such scouring, bleaching, mercerising, heat setting, raising, resistance calendering, processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted goods of heading Nos 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product 6217 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No 6212: — Embroidered Manufacture from yarn (2) 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 (2) — Fire-resistant equipment of fabric covered Manufacture from yarn (2) with foil of aluminised polyester or Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the the ex-works price of product (2) — Interlinings for collars and cuffs, cut out Manufacture in which: — all the materials used are classified within a heading other than that of the product, (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (2) See Introductory Note 6. 15. 1. 1999 EN Official Journal of the European Communities L 10/51 (1) 6217 (cont’d) (2) (3) or (4) — the value of all the materials used does not exceed 40 % of the ex-works price of the product — Other Manufacture from yarn (1) ex Chapter 63 Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for: in which all Manufacture the materials used are classified within a heading other than that of the product 6301 to 6304 Blankets, travelling rugs, bed curtains etc. ; other furnishing articles: linen etc. ; — Of felt, of non-wovens — Other: — — Embroidered — — Other Manufacture from (2): — natural fibres, or — chemical materials or textile pulp Manufacture single yarn (1) (3) from unbleached or (other Manufacture from unembroidered fabric than knitted or crocheted) provided the value of fabric used the unembroidered does not exceed 40 % of the ex-works price of the product Manufacture single yarn (1) (3) from unbleached 6305 Sacks and bags, of a kind used for the packing of goods Manufacture from (2): — natural fibres, 6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: — Of non-wovens — Other — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp Manufacture from (1) (2): — natural fibres, or — chemical materials or textile pulp Manufacture single yarn (1) (2) from unbleached (1) See Introductory Note 6. (2) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (3) 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. L 10/52 EN Official Journal of the European Communities 15. 1. 1999 (2) (3) or (4) (1) 6307 6308 Other made-up articles, patterns including dress Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale ex Chapter 64 Footwear, gaiters and the like; except for: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated provided their total value does not exceed 15 % of the ex-works price of the set Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406 6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof in which all Manufacture the materials used are classified within a heading other than that of the product ex Chapter 65 Headgear and parts thereof, except for: in which all the Manufacture materials used are classified within a heading other than that of the product 6503 6505 Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed Manufacture from yarn or textile fibres (1) Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of lined or any material, whether or not trimmed Manufacture from yarn or textile fibres (1) ex Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for: in which all Manufacture the materials used are classified within a heading other than that of the product 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product (1) See Introductory Note 6. 15. 1. 1999 EN Official Journal of the European Communities L 10/53 (1) (2) (3) or (4) Chapter 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair in which all Manufacture the materials used are classified within a heading other than that of the product ex Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials; except for: in which all the Manufacture materials used are classified within a heading other than that of the product ex 6803 Articles of slate or of agglomerated slate Manufacture from worked slate ex 6812 ex 6814 Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate Manufacture from materials of any heading Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials Manufacture from worked mica (including or reconstituted mica) agglomerated Chapter 69 Ceramic products ex Chapter 70 Glass and glassware; except for: in which all Manufacture the materials used are classified within a heading other than that of the product in which all the Manufacture materials used are classified within a heading other than that of the product Manufacture heading No 7001 from materials of Manufacture (substrates) of heading No 7006 from materials Glass with a non-reflecting layer Glass of heading No 7003, 7004 or 7005, bent, drilled, enamelled or otherwise worked, but not framed or fitted with other materials edgeworked, engraved, — Glass-plate substrates, coated with a dielectric a semiconductor grade in accordance with SEMII-standards (1) film, thin and of ex 7003 ex 7004 and ex 7005 7006 7007 — Other Manufacture heading No 7001 from materials of Safety (tempered) or laminated glass consisting glass, of toughened Manufacture heading No 7001 from materials of 7008 Multiple-walled insulating units of glass Manufacture heading No 7001 from materials of 7009 Glass mirrors, whether or not including rear-view mirrors framed, Manufacture heading No 7001 from materials of (1) SEMII — Semiconductor Equipment and Materials Institute Incorporated. L 10/54 EN Official Journal of the European Communities 15. 1. 1999 (1) 7010 (2) (3) or (4) Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass in which all Manufacture the materials used are classified within a heading other than that of the product or Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018) in which all Manufacture the materials used are classified within a heading other than that of the product or Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product or (with Hand-decoration the exception of silk-screen printing) of hand-blown glassware, provided the value of the hand-blown glassware does not exceed 50 % of the ex-works price of the product ex 7019 Articles (other than yarn) of glass fibres Manufacture from: — uncoloured slivers, rovings, yarn or chopped strands, or — glass wool ex Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for: in which all Manufacture the materials used are classified within a heading other than that of the product ex 7101 ex 7102, ex 7103 and ex 7104 7106, 7108 and 7110 Natural or cultured pearls, graded and temporarily convenience of transport strung for Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Worked precious or semi-precious stones (natural, synthetic or reconstructed) Precious metals: — Unwrought Manufacture precious or semi-precious stones from unworked Manufacture from materials not classified within heading No 7106, 7108 or 7110 or Electrolytic, thermal or chemical separation of precious metals of heading No 7106, 7108 or 7110 15. 1. 1999 EN Official Journal of the European Communities L 10/55 (1) 7106, 7108 and 7110 (cont’d) ex 7107, ex 7109 and ex 7111 7116 (2) (3) or (4) — Semi-manufactured or in powder form or Alloying of precious metals of heading No 7106, 7108 or 7110 with each other or with base metals Manufacture precious metals from unwrought Metals clad with precious metals, semi- manufactured Manufacture from metals clad with precious metals, unwrought Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 7117 Imitation jewellery ex Chapter 72 Iron and steel; except for: in which all Manufacture the materials used are classified within a heading other than that of the product or Manufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50 % of the ex-works price of the product in which all Manufacture the materials used are classified within a heading other than that of the product 7207 7208 to 7216 7217 ex 7218, 7219 to 7222 Semi-finished products of iron or non-alloy steel Manufacture from materials of heading No 7201, 7202, 7203, 7204 or 7205 Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel Wire of iron or non-alloy steel Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel Manufacture from ingots or other primary heading No 7206 forms of Manufacture materials of heading No 7207 from semi-finished Manufacture from ingots or other primary heading No 7218 forms of 7223 Wire of stainless steel Manufacture materials of heading No 7218 from semi-finished ex 7224, 7225 to 7228 Semi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel Manufacture from ingots or other heading of primary No 7206, 7218 or 7224 forms L 10/56 EN Official Journal of the European Communities 15. 1. 1999 (1) (2) (3) or (4) 7229 Wire of other alloy steel ex Chapter 73 Articles of iron or steel; except for: ex 7301 Sheet piling Manufacture materials of heading No 7224 from semi-finished in which all Manufacture the materials used are classified within a heading other than that of the product Manufacture heading No 7206 from materials of Manufacture heading No 7206 from materials of Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel Manufacture from materials of heading No 7206, 7207, 7218 or 7224 7302 7304, 7305 and 7306 ex 7307 7308 tramway track construction Railway or materials of iron or steel, the following: rails, checkrails and switch blades, rackrails, 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 rails Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts towers, lattice masts, Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, roofs, roofing frame-works, doors and windows and their for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel frames and thresholds ex 7315 Skid chain drilling, deburring Turning, reaming, and threading, sandblasting of forged blanks the value of which does not exceed 35 % of the ex-works price of the product in which all Manufacture the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of the ex-works price of the product ex Chapter 74 Copper and articles thereof; except for: Manufacture in which: 7401 Copper mattes; cement copper (precipitated copper) — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 50 % of the ex-works price of the product in which all the Manufacture materials used are classified within a heading other than that of the product 15. 1. 1999 EN Official Journal of the European Communities L 10/57 (1) (2) (3) or (4) Unrefined electrolytic refining copper; copper anodes for in which all Manufacture the materials used are classified within a heading other than that of the product 7402 7403 Refined unwrought: copper — Refined copper and copper alloys, — Copper alloys containing other elements and refined copper 7404 Copper waste and scrap 7405 Master alloys of copper in which all Manufacture the materials used are classified within a heading other than that of the product Manufacture from refined copper, unwrought, or waste and scrap of copper in which all Manufacture the materials used are classified within a heading other than that of the product in which all Manufacture the materials used are classified within a heading other than that of the product ex Chapter 75 Nickel and articles thereof; except for: Manufacture in which: 7501 to 7503 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 50 % of the the ex-works price of product in which all Manufacture the materials used are classified within a heading other than that of the product ex Chapter 76 Aluminium and articles thereof; except for: Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 50 % of the ex-works price of the product 7601 Unwrought aluminium Manufacture in which: — all the materials used are classified within a heading other than of the product, — the value of all the materials used does not exceed 50 % of the ex-works price of the product or thermal by treatment or Manufacture electrolytic from unalloyed aluminium or waste and scrap of aluminium L 10/58 EN Official Journal of the European Communities 15. 1. 1999 (1) (2) (3) or (4) 7602 Aluminium waste or scrap ex 7616 Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium in which all Manufacture the materials used are classified within a heading other than that of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used, fencing, — the value of all the materials used does not exceed 50 % of the ex-works price of the product Chapter 77 Reserved for possible future use in HS ex Chapter 78 Lead and articles thereof; except for: Manufacture in which: 7801 Unwrought lead: — Refined lead — Other 7802 Lead waste and scrap — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 50 % of the ex-works price of the product Manufacture from “bullion” or “work” lead in which all the Manufacture materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used in which all Manufacture the materials used are classified within a heading other than that of the product ex Chapter 79 Zinc and articles thereof; except for: Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 50 % of the ex-works price of the product 15. 1. 1999 EN Official Journal of the European Communities L 10/59 (1) (2) (3) or (4) 7901 Unwrought zinc 7902 Zinc waste and scrap in which all Manufacture the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used in which all the Manufacture materials used are classified within a heading other than that of the product ex Chapter 80 Tin and articles thereof; except for: Manufacture in which: 8001 Unwrought tin 8002 and 8007 Tin waste and scrap; other articles of tin Chapter 81 Other base metals; cermets; articles thereof: — Other base metals, wrought; articles thereof — Other ex Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for: 8206 Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail sale — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 50 % of the ex-works price of the product in which all Manufacture the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used in which all Manufacture the materials used are classified within a heading other than that of the product Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product in which all Manufacture the materials used are classified within a heading other than that of the product in which all Manufacture the materials used are classified within a heading other than that of the product in which all Manufacture the materials used are classified within a heading other than heading Nos 8202 to 8205. However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided their value does not exceed 15 % of the ex-works price of the set L 10/60 EN Official Journal of the European Communities 15. 1. 1999 (2) (3) or (4) (1) 8207 example, Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for 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 for pressing, 8208 Knives and cutting blades, for machines or for mechanical appliances ex 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208 Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the the ex-works price of product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product in which all Manufacture the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used 8214 8215 Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) in which all the Manufacture materials used are classified within a heading other than that of the product. However, handles of base metal may be used Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware in which all Manufacture the materials used are classified within a heading other than that of the product. However, handles of base metal may be used ex Chapter 83 Miscellaneous articles of base metal; except for: ex 8302 Other mountings, fittings and similar articles suitable for buildings, and automatic door closers in which all Manufacture the materials used are classified within a heading other than that of the product in which all Manufacture the materials used are classified within a heading other than that of the product. However, the other materials of heading No 8302 may be used provided their value does not exceed 20 % of the ex-works price of the product 15. 1. 1999 EN Official Journal of the European Communities L 10/61 (1) (2) (3) or (4) ex 8306 Statuettes and other ornaments, of base metal ex Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for: in which all Manufacture the materials used are classified within a heading other than that of the the other product. However, materials of heading No 8306 may be used provided their value does not exceed 30 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product ex 8401 Nuclear fuel elements 8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super heated water boilers in which all the Manufacture materials used are classified within a heading other than that of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product 8403 and ex 8404 Central heating boilers other than those of heading No 8402 and auxiliary plant for central heating boilers in which all Manufacture the materials used are classified within a heading other than heading No 8403 or 8404 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8406 Steam turbines and other vapour turbines Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture 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 40 % of the ex-works price of the product Spark-ignition reciprocating or rotary internal combustion piston engines Compression-ignition piston engines (diesel or semi-diesel engines) combustion internal 8407 8408 8409 Parts suitable for use solely or principally with the engines of heading No 8407 or 8408 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product L 10/62 EN Official Journal of the European Communities 15. 1. 1999 (1) 8411 Turbo-jets, turbo propellers and other gas turbines (2) (3) or (4) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the the ex-works price of product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8412 Other engines and motors ex 8413 Rotary positive displacement pumps Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 8414 Industrial fans, blowers and the like Manufacture in which: — all the materials used are classified within a heading other than that of the product, — 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 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 8415 8418 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 8415 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product, — the of all value the non-originating materials used does not exceed the value of the originating materials used 15. 1. 1999 EN Official Journal of the European Communities L 10/63 (1) (2) (3) or (4) ex 8419 Machines paperboard industries for wood, paper pulp and 8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor 8423 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % 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 Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where, within the above limit, the materials classified within the the same heading as product are only used up to a value of 25 % 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, — where, within the above limit, the materials classified within the the same heading as product are only used up to a value of 25 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the the ex-works price of product 8425 to 8428 Lifting, handling, machinery loading or unloading Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 8429 bulldozers, Self-propelled angledozers, scrapers, mechanical graders, shovels, excavators, shovel loaders, tamping machines and road rollers: levellers, — Road rollers Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product L 10/64 EN Official Journal of the European Communities 15. 1. 1999 (1) 8429 (cont’d) (2) (3) or (4) — Other Manufacture: 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers Manufacture in which the value of all the materials used does not exceed 30 % 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 — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % 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, — where, within the above limit, the value of the materials heading within classified No 8431 are only used up to a value of 10 % of the ex-works price of the product ex 8431 Parts suitable for use solely or principally with road rollers Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8439 for making pulp of Machinery fibrous cellulosic material or for making or finishing paper or paperboard 8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds Manufacture in which the value of all the materials used does not exceed 30 % 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 Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where, within the above limit, the materials classified within the the same heading as product are only used up to a value of 25 % 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, — where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product 15. 1. 1999 EN Official Journal of the European Communities L 10/65 (1) (2) (3) or (4) 8444 to 8447 Machines of these headings for use in the textile industry Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 8448 Auxiliary machinery for use with machines of headings Nos 8444 and 8445 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8452 Sewing machines, other than book-sewing machines of heading No 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles: — Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor — Other Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value originating the materials used, of — the thread tension, crochet and zigzag mechanisms used are already originating Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8456 to 8466 8469 to 8472 8480 Machine-tools and machines and their parts and accessories of heading Nos 8456 to 8466 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Office machines (for example, typewriters, calculating machines, data processing machines, duplicating machines, stapling machines) automatic Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 8482 Ball or roller bearings Manufacture in which: — all the materials used are classified within a heading other than that of the product, — 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 L 10/66 EN Official Journal of the European Communities 15. 1. 1999 (1) 8484 (2) (3) or (4) Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of in gaskets and similar composition, put up in pouches, envelopes or similar packings; mechanical seals joints, dissimilar Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8485 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for: 8501 Electric motors and generators (excluding generating sets) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product Manufacture in which — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the the ex-works price of product Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where, within the above limit, the materials classified within heading No 8503 are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 8502 Electric generating sets and rotary converters Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where, within the above limit, the materials classified within heading No 8501 or 8503, taken together, are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 8504 units supply Power data-processing machines for automatic 15. 1. 1999 EN Official Journal of the European Communities L 10/67 (1) (2) (3) or (4) ex 8518 8519 and Microphones therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets stands (record-decks), Turntables record-players, cassette-players and other sound reproducing apparatus, not sound recording device incorporating a 8520 Magnetic tape recorders and other sound recording not apparatus, whether incorporating a sound reproducing device or 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner Manufacture in which the value of all the materials used does not exceed 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 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where the value of all the non-originating materials used does not exceed the value of the originating materials used 8522 8523 Parts and accessories suitable for use solely or principally with the apparatus of heading Nos 8519 to 8521 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product sound Prepared unrecorded media recording or similar recording of other phenomena, other than products of Chapter 37 for Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product L 10/68 EN Official Journal of the European Communities 15. 1. 1999 (1) 8524 8525 8526 8527 (2) (3) or (4) Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters the production of records, but excluding products of Chapter 37: for — Matrices and masters for the production of records 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, — where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 10 % 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, — where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where the value of all the non-originating materials used does not exceed the value of the originating materials used radio-broadcasting Transmission apparatus for radio-telephony, radio-telegraphy, or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders Radar apparatus, radio navigational aid apparatus control radio apparatus remote and for radio-telephony, Reception apparatus radio broadcasting, radio-telegraphy or 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 30 % 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 Manufacture in which the value of all the materials 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 25 % of the ex-works price of the product 15. 1. 1999 EN Official Journal of the European Communities L 10/69 (1) 8528 (2) (3) or (4) Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing video video monitors apparatus; projectors and Manufacture in which the value of all the materials 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 40 % of the ex-works price of the product, — where the value of all the non-originating materials used does not exceed the value of the originating materials used 8529 Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528: — Suitable for use solely or principally with video recording or reproducing apparatus 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, — where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10 % 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, — where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10 % of the ex-works price of the product 8535 and 8536 8537 apparatus Electrical or protecting electrical circuits, or for making connections to or in electrical circuits switching for Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 8535 or 8536, for the distribution of electric electricity, incorporating those instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading No 8517 control or including Manufacture in which the value of all the materials 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 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product L 10/70 EN Official Journal of the European Communities 15. 1. 1999 (1) (2) (3) or (4) ex 8541 Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the the ex-works price of product 8542 Electronic micro-assemblies integrated circuits and Manufacture: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 10 % 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 Manufacture 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 40 % of the ex-works price of the product 8544 8545 8547 8548 Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8546 Electrical insulators of any material Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly other than insulators of heading No 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 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 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 15. 1. 1999 EN Official Journal of the European Communities L 10/71 (1) (2) (3) or (4) ex Chapter 86 8608 or tramway Railway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts electro- thereof; mechanical mechanical) traffic signalling equipment of all kinds; except for: (including tramway track (including fixtures and Railway or fittings; mechanical electro- mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port the installations or airfields; parts of foregoing Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product ex Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: — With reciprocating internal combustion piston engine of a cylinder capacity: — — Not exceeding 50 cc Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product L 10/72 EN Official Journal of the European Communities 15. 1. 1999 (1) 8711 (cont’d) (2) (3) or (4) — — Exceeding 50 cc Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where the value of all the non-originating materials used does not exceed the value of the originating materials used — Other Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product ex 8712 Bicycles without ball bearings Manufacture from materials not classified in heading No 8714 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 8715 Baby carriages and parts thereof Manufacture in which: 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — 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 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product ex Chapter 88 Aircraft, spacecraft, and parts thereof; except for: in which all Manufacture the materials used are classified within a heading other than that of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 8804 Rotochutes Manufacture from materials of any heading including other materials of heading No 8804 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 15. 1. 1999 EN Official Journal of the European Communities L 10/73 (1) 8805 (2) (3) or (4) Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles in which all Manufacture the materials used are classified within a heading other than that of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product Chapter 89 Ships, boats and floating structures in which all Manufacture the materials used are classified within a heading other than that of the product. However, hulls of heading No 8906 may not be used Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex Chapter 90 photographic, Optical, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for: 9001 9002 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 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 worked Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or instruments or apparatus, other than such elements of glass not optically worked fittings for 9004 Spectacles, goggles and the like, corrective, protective or other ex 9005 optical Binoculars, monoculars, telescopes, and mountings therefor, except for astronomical and mountings therefor telescopes refracting other Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — 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 40 % 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 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product, — the of all value the non-originating materials used does not exceed the value of the originating materials used L 10/74 EN Official Journal of the European Communities 15. 1. 1999 (1) (2) (3) or (4) ex 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the the ex-works price of product, — the of all value the non-originating materials used does not exceed the value of the originating materials used 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product, — the of all value the non-originating materials used does not exceed the value of the originating materials used 9011 Compound optical microscopes, including those for photomicrography, cinephotomicro- graphy or microprojection Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the the ex-works price of product, — the of all value the non-originating materials used does not exceed the value of the originating materials used ex 9014 Other appliances navigational instruments and Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 9015 (including hydrographic, photogrammetrical Surveying oceanographic, surveying), hydrological, meteorological or geophysical instruments excluding compasses; rangefinders appliances, and Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product (1) 9016 9017 9018 9019 15. 1. 1999 EN Official Journal of the European Communities L 10/75 (2) (3) or (4) Balances of a sensitivity of 5 cg or better, with or without weights Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter Instruments and appliances used in medical, sciences, surgical, dental or veterinary including apparatus, other scintigraphic electro-medical apparatus and sight-testing instruments: — Dentists’ chairs incorporating dental appliances or dentists’ spittoons Manufacture 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 40 % of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading No 9018 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product — Other Manufacture in which: appliances; psychological massage Mechano-therapy apparatus; aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters Manufacture in which the value of all the materials 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 25 % 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 — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product L 10/76 EN Official Journal of the European Communities 15. 1. 1999 (1) 9025 9026 9027 (2) (3) or (4) Hydrometers and similar floating instruments, thermometers, barometers, hygrometers and psychrometers, recording these or not, and any combination of instruments pyrometers, Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading No 9014, 9015, 9028 or 9032 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product apparatus); Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke and analysis apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes instruments Manufacture 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 9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor: — Parts and accessories Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product — Other Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where the value of all the non-originating materials used does not exceed the value of the originating materials used Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading No 9014 or 9015; stroboscopes Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product or checking instruments, Measuring appliances and machines, not specified or included elsewhere in this Chapter; profile projectors Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 9029 9030 9031 15. 1. 1999 EN Official Journal of the European Communities L 10/77 (1) 9032 9033 (2) (3) or (4) Automatic instruments and apparatus regulating or controlling Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Parts and accessories included elsewhere in appliances, machines, apparatus of Chapter 90 (not this Chapter) instruments specified or for or Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex Chapter 91 Clocks and watches and parts thereof; except for: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 9105 Other clocks Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where the value of all the non-originating materials used does not exceed the value of the originating materials used 9109 Clock movements, complete and assembled Manufacture: 9110 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 10 % of the ex-works price of the product 9111 Watch cases and parts thereof Manufacture in which: — all the materials used are classified within a heading other than that of the product, — 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 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % 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 L 10/78 EN Official Journal of the European Communities 15. 1. 1999 (1) 9112 Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof (2) (3) or (4) Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the the ex-works price of product Manufacture 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 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 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product in which all Manufacture the materials used are classified within a heading other than that of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 9113 Watch straps, watch bands and watch bracelets, and parts thereof: — Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal — Other Chapter 92 Musical instruments; parts and accessories of such articles Chapter 93 Arms and ammunition; parts and accessories thereof ex Chapter 94 cushions and Furniture; bedding, mattresses, mattress supports, stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for: similar ex 9401 and ex 9403 Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less in which all the Manufacture materials used are classified in a heading other than that of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product or Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided: — its value does not exceed 25 % of the ex-works price of the product, — all the other materials used are already originating and are classified in a heading other than heading No 9401 or 9403 15. 1. 1999 EN Official Journal of the European Communities L 10/79 (2) (3) or (4) (1) 9405 and fittings lighting elsewhere Lamps including searchlights and spotlights and parts thereof, not included; specified illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included or 9406 Prefabricated buildings ex Chapter 95 Toys, games and sports requisites; parts and accessories thereof; except for: 9503 Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds ex 9506 Golf clubs and parts thereof 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 50 % of the ex-works price of the product in which all Manufacture the materials used are classified within a heading other than that of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 50 % of the the ex-works price of product in which all the Manufacture materials used are classified within a heading other than that of the product. However, roughly shaped blocks for making golf club heads may be used ex Chapter 96 Miscellaneous manufactured articles; except for: in which all Manufacture the materials used are classified within a heading other than that of the product ex 9601 and ex 9602 ex 9603 Articles of animal, vegetable or mineral carving materials Manufacture carving materials of heading from “worked” the same Brooms 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 mops Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product L 10/80 EN Official Journal of the European Communities 15. 1. 1999 (1) 9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning (2) (3) or (4) Each item in the set must satisfy the rule, which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided their total value does not exceed 15 % of the ex-works price of the set Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 50 % of the ex-works price of the product Manufacture in which: — all the materials used are classified within a heading other than that of the product, — the value of all the materials used does not exceed 50 % of the the ex-works price of product Manufacture in which the value of all the materials of heading No 9613 used does not exceed 30 % of the ex-works price of the product Manufacture from roughly shaped blocks 9606 Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks 9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes ex 9613 Lighters with piezo-igniter ex 9614 Smoking pipes and pipe bowls Chapter 97 Works of art, collectors’ pieces and antiques Manufacture in which all the materials used are classified within a heading other than that of the product’