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However, mustard flour or meal or prepared mustard may be used- Mustard flour and meal and prepared mustardManufacture from materials of any headingex 2104Soups and broths and preparations thereforManufacture from materials of any heading except prepared or preserved vegetables of heading Nos 2002 to 20052106Food preparations not elsewhere specified or includedManufacture 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 productex Chapter 22Beverages, spirits and vinegar; except for:Manufacture in which:- 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 obtained2202Waters, 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 2009Manufacture 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 already be originating2208Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beveragesManufacture:- from materials not classified within heading Nos 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 volumeex Chapter 23Residues and waste from the food industries; prepared animal fodder; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex 2301Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumptionManufacture in which all the materials of Chapters 2 and 3 used must be wholly obtainedex 2303Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40% by weightManufacture in which all the maize used must be wholly obtainedex 2306Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3% of olive oilManufacture in which all the olives used must be wholly obtained2309Preparations of a kind used in animal feedingManufacture 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 obtainedex Chapter 24Tobacco and manufactured tobacco substitutes; except for:Manufacture in which all the materials of Chapter 24 used must be wholly obtained2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutesManufacture in which at least 70% by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originatingex 2403Smoking tobaccoManufacture in which at least 70% by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originatingex Chapter 25Salt; sulphur; earths and stone; plastering materials; lime and cement; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex 2504Natural crystalline graphite, with enriched carbon content, purified and groundEnriching of the carbon content, purifying and grinding of crude crystalline graphiteex 2515Marble, merely cut by sawing or otherwise into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cmCutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cmex 2516Granite, porphyry, basalt, sandstone and other monumental 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 cmCutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cmex 2518Calcined dolomiteCalcination of dolomite not calcinedex 2519Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesiaManufacture in which all the materials used are classified within a heading other than that of the product.

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However, natural magnesium carbonate (magnesite) may be usedex 2520Plasters specially prepared for dentistryManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the productex 2524Natural asbestos fibresManufacture from asbestos concentrateex 2525Mica powderGrinding of mica or mica wasteex 2530Earth colours, calcined or powderedCalcination or grinding of earth coloursChapter 26Ores, slag and ashManufacture in which all the materials used are classified within a heading other than that of the productex Chapter 27Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex 2707Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65% by volume distils at a temperature of up to 250°C (including mixtures of petroleum spirit and benzole), for use as power or heating fuelsOperations of refining and/or one or more specific process(es)1orOther operations in which all the materials used are classified within a heading other than that of the product.

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However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the productex 2709Crude oils obtained from bituminous mineralsDestructive distillation of bituminous materials2710Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparationsOperations of refining and/or one or more specific process(es)2orOther operations in which all the materials used are classified within a heading other than that of the product.

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However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product2711Petroleum gases and other gaseous hydrocarbonsOperations of refining and/or one or more specific process(es)1orOther 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 product2712Petroleum 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 colouredOperations of refining and/or one or more specific process(es)1orOther operations in which all the materials used are classified within a heading other than that of the product.

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However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product2713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materialsOperations of refining and/or one or more specific process(es)2orOther 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 product2714Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocksOperations of refining and/or one or more specific process(es)1orOther operations in which all the materials used are classified within a heading other than that of the product.

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However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product2715Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitchOperations of refining and/or one or more specific process(es)1orOther 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 productex Chapter 28Inorganic chemicals; organic or inorganic compounds or precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:Manufacture in which all the materials used are classified within a heading other than that of the product.

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However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex 2805\"Mischmetall\"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 productex 2811Sulphur trioxideManufacture from sulphur dioxideManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex 2833Aluminium sulphateManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the productex 2840Sodium perborateManufacture from disodium tetraborate pentahydrateManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex Chapter 29Organic chemicals; except for:Manufacture in which all the materials used are classified within a heading other than that of the product.

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However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex 2901Acyclic hydrocarbons for use as power or heating fuelsOperations of refining and/or one or more specific process(es)1orOther 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 productex 2902Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuelsOperations of refining and/or one or more specific process(es)1orOther operations in which all the materials used are classified within a heading other than that of the product.

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However, materials classified within the same heading may be used, provided their value does not exceed 50% of the ex-works price of the productex 2905Metal alcoholates of alcohols of this heading and of ethanol or glycerolManufacture from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product2915Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivativesManufacture from materials of any heading.

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However, the value of all the materials of headings Nos 2915 and 2916 used may not exceed 20% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex 2932- Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives- Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivativesManufacture 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 productManufacture from materials of any headingManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product2933Heterocyclic compounds with nitrogen hetero-atom(s) onlyManufacture from materials of any heading.

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However, the value of all the materials of headings Nos 2932 and 2933 used may not exceed 20% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product2934Nucleic acids and their salts; other heterocyclic compoundsManufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex Chapter 30Pharmaceutical products; except for:Manufacture in which all the materials used are classified within a heading other than that of the product.

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However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product3002Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:- Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail saleManufacture from materials of any heading, including other materials of heading No 3002.

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The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product- Other:-- human bloodManufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product-- animal blood prepared for therapeutic or prophylactic usesManufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product-- blood fractions other than antisera, haemoglobin and serum globulinManufacture from materials of any heading, including other materials of heading No 3002.

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The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product-- haemoglobin, blood globulin and serum globulinManufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product-- otherManufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product3003 and 3004Medicaments (excluding goods of heading Nos 3002, 3005 or 3006):- Obtained from amikacin of heading No 2941- OtherManufacture in which all the materials used are classified within a heading other than that of the product.

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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 productManufacture in which:- all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20% of the ex-works price of the product;- the value of all the materials used does not exceed 50% of the ex-works price of the productex Chapter 31Fertilizers; except for: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 productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex 3105Mineral or chemical fertilizers containing two or three of the fertilizing 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 sulphateManufacture in which:- all the materials used are classified within a heading other than that of the product.

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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 productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex Chapter 32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:Manufacture 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 productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex 3201Tannins and their salts, esters, ethers, and other derivativesManufacture from tanning extracts of vegetable originManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product3205Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes1Manufacture from materials of any heading, except headings Nos 3203, 3204 and 3205.

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However, materials from heading No 3205 may be used provided their value does not exceed 20% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex Chapter 33Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:Manufacture 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 productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product3301Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oilsManufacture from materials of any heading, including materials of a different \"group\"2 in this heading.

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However, materials of the same group may be used, provided their value does not exceed 20% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex Chapter 34Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, \"dental waxes\" and dental preparations with a basis of plaster; except for:Manufacture 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 productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex 3403Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70% by weightOperations of refining and/or one or more specific process(es)1orOther operations in which all the materials used are classified within a heading other than that of the product.

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However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product3404Artificial waxes and prepared waxes:- With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale waxManufacture 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

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-OtherManufacture 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 industrial fatty alcohols having the character of waxes of heading No 3823;- materials of heading No 3404However, these materials may be used provided their value does not exceed 20% of the ex-works price of the productex Chapter 35Albuminoidal substances; modified starches; glues; enzymes; except for: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 productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product3505Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches:- Starch ethers and estersManufacture from materials of any heading, including other materials of heading No 3505Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product- OtherManufacture from materials of any heading, except those of heading No 1108Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex 3507Prepared enzymes not elsewhere specified or includedManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the productChapter 36Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparationsManufacture in which all the materials used are classified within a heading other than that of the product.
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However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex Chapter 37Photographic or cinematographic goods; except for:Manufacture 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 productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product3701Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs:- Instant print film for colour photography, in packsManufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702.

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However, materials from heading No 3702 may be used provided their value does not exceed 30% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product- OtherManufacture in which all 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 productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product3702Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposedManufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product3704Photographic plates, film paper, paperboard and textiles, exposed but not developedManufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex Chapter 38Miscellaneous chemical products; except for:Manufacture in which all the materials used are classified within a heading other than that of the product.

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However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex 3801- Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodesManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product- Graphite in paste form, being a mixture of more than 30% by weight of graphite with mineral oilsManufacture in which the value of all the materials of heading No 3403 used does not exceed 20% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex 3803Refined tall oilRefining of crude tall oilManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex 3805Spirits of sulphate turpentine, purifiedPurification by distillation or refining of raw spirits of sulphate turpentineManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex 3806Ester gumsManufacture from resin acidsManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex 3807Wood pitch (wood tar pitch)Distillation of wood tarManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product3808Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms of 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 products3809Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or includedManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the products3810Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rodsManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the products3811Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:- Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous mineralsManufacture 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- OtherManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product3812Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plasticsManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product3813Preparations and charges for fire-extinguishers; charged fire-extinguishing grenadesManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product3814Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or vanish removersManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product3818Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronicsManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product3819Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous mineralsManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product3820Anti-freezing preparations and prepared de-icing fluidsManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product3822Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading No. 3002 or 3006Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product3823Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.- Industrial monocarboxylic fatty acids, acid oils from refiningManufacture in which all the materials used are classified within a heading other than that of the product- Industrial fatty alcoholsManufacture from materials of any heading including other materials of heading No. 38233824Prepared 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 productsNaphthenic acids, their water insoluble salts and their estersSorbitol other than that of heading No 2905Manufacture in which all the materials used are classified within a heading other than that of the product.

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However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productPetroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their saltsIon exchangersGetters for vacuum tubesAlkaline iron oxide for the purification of gasAmmoniacal gas liquors and spent oxide produced in coal gas purificationSulphonaphthenic acids, their water insoluble salts and their estersFusel oil and Dippel's oilMixtures of salts having different anionsCopying pastes with a basis of gelatin, whether or not on a paper or textile backing- OtherManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product3901 to 3915Plastics 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 homopolymerization products in which a single monomer contributes more than 99% by weight to the total polymer contentManufacture 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 product1Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product- OtherManufacture in which the value of the materials of Chapter 39 used does not exceed 20% of the ex-works price of the product1Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the productex 3907- Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)Manufacture in which all the materials used are classified within a heading other than that of the product.

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However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product1- PolyesterManufacture in which the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)3912Cellulose and its chemical derivatives, not elsewhere specified or included, in primary formsManufacture in which the value of any materials classified in the same heading as the product does not exceed 20% of the ex-works price of the product3916 to 3921Semi-manufactures and articles of plastics; except for headings Nos ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:- Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked- Other:Manufacture in which the value of any materials of Chapter 39 used does not exceed 50% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product-- Addition homopolymerization products in which a single monomer contributes more than 99% by weight to the total polymer contentManufacture 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 product1Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product-- OtherManufacture in which the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product1Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the productex 3916 and ex 3917Profile shapes and tubesManufacture 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 classified within the same heading as the product does not exceed 20% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the productex 3920- Ionomer sheet or filmManufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralized with metal ions, mainly zinc and sodiumManufacture 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 polyethyleneManufacture 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 productex 3921Foils of plastic, metallizedManufacture from highly transparent polyester foils with a thickness of less than 23 micron1Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product3922 to 3926Articles of plasticsManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the productex Chapter 40Rubber and articles thereof; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex 4001Laminated slabs or crepe rubber for shoesLamination of sheets of natural rubber4005Compound rubber, unvulcanized, in primary forms or in plates, sheets or stripManufacture in which the value of all the materials used, except natural rubber, does not exceed 50% of the ex-works price of the product4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber:- Retreaded pneumatic, solid or cushion tyres, of rubberRetreading of used tyres- OtherManufacture from materials of any heading, except those of heading Nos 4011 or 4012ex 4017Articles of hard rubberManufacture from hard rubberex Chapter 41Raw hides and skins (other than furskins) and leather; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex 4102Raw skins of sheep or lambs, without wool onRemoval of wool from sheep or lamb skins, with wool on4104 to 4107Leather, without hair or wool, other than leather of heading Nos 4108 or 4109Retanning of pre-tanned leatherorManufacture in which all the materials used are classified within a heading other than that of the product4109Patent leather and patent laminated leather; metallized leatherManufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50% of the ex-works price of the productChapter 42Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)Manufacture in which all the materials used are classified within a heading other than that of the productex Chapter 43Furskins and artificial fur; manufactures thereof; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex 4302Tanned or dressed furskins, assembled:- Plates, crosses and similar formsBleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins- OtherManufacture from non-assembled, tanned or dressed furskins4303Articles of apparel, clothing accessories and other articles of furskinManufacture from non-assembled tanned or dressed furskins of heading No 4302ex Chapter 44Wood and articles of wood; wood charcoal; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex 4403Wood roughly squaredManufacture from wood in the rough, whether or not stripped of its bark or merely roughed downex 4407Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointedPlaning, sanding or finger-jointingex 4408Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or finger-jointedSplicing, planing, sanding or finger-jointingex 4409Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed:- Sanded or fingerjointedSanding or fingerjointing- Beadings and mouldingsBeading or moulding

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ex 4410 toex 4413Beadings and mouldings, including moulded skirting and other moulded boardsBeading or mouldingex 4415Packing cases, boxes, crates, drums and similar packings, of woodManufacture from boards not cut to sizeex 4416Casks, barrels, vats, tubs and other coopers' products and parts thereof, of woodManufacture from riven staves, not further worked than sawn on the two principal surfacesex 4418- Builders' joinery and carpentry of woodManufacture 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 mouldingsBeading or mouldingex 4421Match splints; wooden pegs or pins for footwearManufacture from wood of any heading except drawn wood of heading No 4409ex Chapter 45Cork and articles of cork; except for:Manufacture in which all the materials used are classified within a heading other than that of the product4503Articles of natural corkManufacture from cork of heading No 4501Chapter 46Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerworkManufacture in which all the materials used are classified within a heading other than that of the productChapter 47Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboardManufacture in which all the materials used are classified within a heading other than that of the productex Chapter 48Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex 4811Paper and paperboard, ruled, lined or squared onlyManufacture from paper-making materials of Chapter 474816Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxesManufacture from paper-making materials of Chapter 474817Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationeryManufacturing 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 productex 4818Toilet paperManufacture from paper-making materials of Chapter 47ex 4819Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibresManufacture in which:- all the materials used are classified within a heading other than that of the product;- the value of all the materials used does not exceed 50% of the ex-works price of the productex 4820Letter padsManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the productex 4823Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shapeManufacture from paper-making materials of Chapter 47ex Chapter 49Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:Manufacture in which all the materials used are classified within a heading other than that of the product4909Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmingsManufacture from materials not classified within heading Nos 4909 or 49114910Calendars of any kind, printed, including calendar blocks:- Calendars of the \"perpetual\" type or with replaceable blocks mounted on bases other than paper or paperboardManufacture 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- OtherManufacture from materials not classified in heading Nos 4909 or 4911ex Chapter 50Silk; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex 5003Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combedCarding or combing of silk waste5004 to ex 5006Silk yarn and yarn spun from silk wasteManufacture from1 :- raw silk or silk waste carded or combed or otherwise prepared for spinning,- other natural fibres not carded or combed or otherwise prepared for spinning,- chemical materials or textile pulp, or- paper-making materials5007Woven fabrics of silk or of silk waste:- Incorporating rubber threadManufacture from single yarn1- OtherManufacture from1:- coir yarn,- natural fibres,- man-made staple fibres not carded or combed or otherwise prepared for spinning,- chemical materials or textile pulp, or- paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the productex Chapter 51Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:Manufacture in which all the materials used are classified within a heading other than that of the product5106 to 5110Yarn of wool, of fine or coarse animal hair or of horsehairManufacture from1 :- 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 materials5111 to 5113Woven fabrics of wool, of fine or coarse animal hair or of horsehair:- Incorporating rubber threadManufacture from single yarn1- OtherManufacture from1:- coir yarn,- natural fibres,- man-made staple fibres not carded or combed or otherwise prepared for spinning,- chemical materials or textile pulp, or- paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the productex Chapter 52Cotton; except for:Manufacture in which all the materials used are classified within a heading other than that of the product5204 to 5207Yarn and thread of cottonManufacture from1:- 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 materials5208 to 5212Woven fabrics of cotton:- Incorporating rubber threadManufacture from single yarn1- OtherManufacture from1:- coir yarn,- natural fibres,- man-made staple fibres not carded or combed or otherwise prepared for spinning,- chemical materials or textile pulp, or- paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the productex Chapter 53Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:Manufacture in which all the materials used are classified within a heading other than that of the product5306 to 5308Yarn of other vegetable textile fibres; paper yarnManufacture from1:- 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 materials5309 to 5311Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:- Incorporating rubber threadManufacture from single yarn1- OtherManufacture from1:- coir yarn,- natural fibres,- man-made staple fibres not carded or combed or otherwise prepared for spinning,- chemical materials or textile pulp, or- paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product5401 to 5406Yarn, monofilament and thread of man-made filamentsManufacture from1:- 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 materials5407 and 5408Woven fabrics of man-made filament yarn:- Incorporating rubber threadManufacture from single yarn1- OtherManufacture from1:- coir yarn,- natural fibres,- man-made staple fibres not carded or combed or otherwise prepared for spinning,- chemical materials or textile pulp, or- paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product5501 to 5507Man-made staple fibresManufacture from chemical materials or textile pulp5508 to 5511Yarn and sewing thread of man-made staple fibresManufacture from1:- 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 materials5512 to 5516Woven fabrics of man-made staple fibres:- Incorporating rubber threadManufacture from single yarn1- OtherManufacture from1 :- coir yarn,- natural fibres,- man-made staple fibres not carded or combed or otherwise prepared for spinning,- chemical materials or textile pulp, or- paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, 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 productex Chapter 56Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:Manufacture from1 :- coir yarn,- natural fibres,- chemical materials or textile pulp, or- paper making materials5602Felt, whether or not impregnated, coated, covered or laminated:- Needleloom feltManufacture from 1:- natural fibres,- chemical materials or textile pulpHowever:- polypropylene filament of heading No 5402,- polypropylene fibres of heading No 5503 or 5506 or- polypropylene filament tow of heading No 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not exceed 40% of the ex-works price of the product- OtherManufacture from1:- natural fibres,- man-made staple fibres made from casein, or- chemical materials or textile pulp5604Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:- Rubber thread and cord, textile coveredManufacture from rubber thread or cord, not textile covered- OtherManufacture from1:- natural fibres not carded or combed or otherwise processed for spinning,- chemical materials or textile pulp, or- paper-making materials5605Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metalManufacture from1 :- natural fibres,- man-made staple fibres not carded or combed or otherwise processed for spinning,- chemical materials or textile pulp, or- paper-making materials5606Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarnManufacture from1:- natural fibres,- man-made staple fibres not carded or combed or otherwise processed for spinning,- chemical materials or textile pulp, or- paper-making materialsChapter 57Carpets and other textile floor coverings:- Of needleloom feltManufacture from1:- natural fibres, or- chemical materials or textile pulpHowever:- polypropylene filament of heading No 5402,- polypropylene fibres of heading No 5503 or 5506 or- polypropylene filament tow of heading No 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not exceed 40% of the ex-works price of the product- Of other feltManufacture from1:- natural fibres not carded or combed or otherwise processed for spinning, or- chemical materials or textile pulp- OtherManufacture from1:- coir yarn,- synthetic or artificial filament yarn,- natural fibres, or- man-made staple fibres not carded or combed or otherwise processed for spinningex Chapter 58Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:- Combined with rubber threadManufacture from single yarn1- OtherManufacture from1:

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-natural fibres,- man-made staple fibres not carded or combed or otherwise processed for spinning, or- chemical materials or textile pulp,orPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product5805Hand-woven tapestries of the types gobelins, flanders, aubusson, beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made upManufacture in which all the materials used are classified within a heading other than that of the product5810Embroidery in the piece, in strips or in motifsManufacture 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 product5901Textile fabrics coated with gum or amylaceous substances of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundationsManufacture from yarn5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:- Containing not more than 90 % by weight of textile materialsManufacture from yarn- OtherManufacture from chemical materials or textile pulp5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902Manufacture from yarnorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product5904Linoleum, whether or note cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shapeManufacture from yarn15905Textile wall coverings:- Impregnated, coated, covered or laminated with rubber, plastics or other materialsManufacture from yarn- OtherManufacture from1:- coir yarn,- natural fibres,- man-made staple fibres not carded or combed or otherwise processed for spinning, or- chemical materials or textile pulp,orPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product5906Rubberized textile fabrics, other than those of heading No 5902:- Knitted or crocheted fabricsManufacture from1:- natural fibres,- man-made staple fibres not carded or combed or otherwise processed for spinning, or- chemical materials or textile pulp- Other fabrics made of synthetic filament yarn, containing more than 90% by weight of textile materialsManufacture from chemical materials- OtherManufacture from yarn5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the likeManufacture from yarnorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product5908Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefore, whether or not impregnated:- Incandescent gas mantles, impregnatedManufacture from tubular knitted gas mantle fabric- OtherManufacture in which all the materials used are classified within a heading other than that of the product5909 to 5911Textile articles of a kind suitable for industrial use:- Polishing discs or rings other than of felt of heading No 5911- Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading No 5911Manufacture from yarn or waste fabrics or rags of heading No 6310Manufacture from:- coir yarn,- the following materials:- yarn of polytetrafluoro-ethylene,- yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,- yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,- monofil of polytetrafluoroethylene2- yarn of synthetic textile fibres of poly-p-phenylene terephthalamide,- glass fibre yarn, coated with phenol resin and gimped with acrylic yarn2- copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4 cyclohexanedimethanol and isophthalic acid,- natural fibres,- man-made staple fibres not carded or combed or otherwise processed for spinning, or- chemical materials or textile pulp- OtherManufacture from1:- coir yarn,- natural fibres,- man-made staple fibres not carded or combed or otherwise processed for spinning, or- chemical materials or textile pulpChapter 60Knitted or crocheted fabricsManufacture from1:- natural fibres,- man-made staple fibres not carded or combed or otherwise processed for spinning, or- chemical materials or textile pulpChapter 61Articles of apparel and clothing accessories, knitted or crocheted:- Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to formManufacture from yarn1,2- OtherManufacture from1 :- natural fibres,- man-made staple fibres not carded or combed or otherwise processed for spinning, or- chemical materials or textile pulpex Chapter 62Articles of apparel and clothing accessories, not knitted or crocheted; except for:Manufacture from yarn1,2ex 6202,ex 6204,ex 6206,ex 6209 and ex 6211Women's, girls' and babies' clothing and clothing accessories for babies, embroideredManufacture from yarn1orManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product1ex 6210 andex 6216Fire-resistant equipment of fabric covered with foil of aluminized polyesterManufacture from yarn1orManufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40% of the ex-works price of the product16213 and6214Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:- EmbroideredManufacture from unbleached single yarn1,2orManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product1- OtherManufacture from unbleached single yarn1,2orMaking up followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted goods of heading Nos 6213 and 6214 used does not exceed 47.5% of the ex-works price of the product6217Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No 6212:- EmbroideredManufacture from yarn1orManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product1- Fire resistant equipment of fabric covered with foil of aluminized polyesterManufacture from yarn1orManufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40% of the ex-works price of the product1- Interlinings for collars and cuffs, cut outManufacture 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- OtherManufacture from yarn1ex Chapter 63Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:Manufacture in which all the materials used are classified within a heading other than that of the product6301 to 6304Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:- Of felt, of non-wovensManufacture from3 :- natural fibres, or- chemical materials or textile pulp- Other:-- EmbroideredManufacture from unbleached single yarn1,2orManufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product-- OtherManufacture from unbleached single yarn1,26305Sacks and bags, of a kind used for the packing of goodsManufacture from1:- natural fibres,- man-made staple fibres not carded or combed or otherwise processed for spinning, or- chemical materials or textile pulp6306Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:- Of non-wovensManufacture from 1,2:- natural fibres, or- chemical materials or textile pulp- OtherManufacture from unbleached single yarn1,26307Other made-up articles, including dress patternsManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product6308Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes or similar textile articles, put up in packings for retail saleEach item in the set must satisfy the rule which would apply to it if it were not included in the set.
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However, non-originating articles may be incorporated provided their total value does not exceed 15% of the ex-works price of the setex Chapter 64Footwear; gaiters and the like; except for:Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 64066406Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereofManufacture in which all the materials used are classified within a heading other than that of the productex Chapter 65Headgear and parts thereof, except for:Manufacture in which all the materials used are classified within a heading other than that of the product6503Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmedManufacture from yarn or textile fibres16505Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmedManufacture from yarn or textile fibres1ex Chapter 66Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof; except for:Manufacture in which all the materials used are classified within a heading other than that of the product6601Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the productChapter 67Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hairManufacture in which all the materials used are classified within a heading other than that of the productex Chapter 68Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex 6803Articles of slate or of agglomerated slateManufacture from worked slateex 6812Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonateManufacture from materials of any headingex 6814Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materialsManufacture from worked mica (including agglomerated or reconstituted mica)Chapter 69Ceramic productsManufacture in which all the materials used are classified within a heading other than that of the productex Chapter 70Glass and glassware; except for :Manufacture in which all the materials used are classified within a heading other than that of the productex 7003ex 7004 andex 7005Glass with a non-reflecting layerManufacture from materials of heading No. 70017006Glass of heading No 7003, 7004 or 7005, bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materialsManufacture from materials of heading No 70017007Safety glass, consisting of toughened (tempered) or laminated glassManufacture from materials of heading No 70017008Multiple-walled insulating units of glassManufacture from materials of heading No 70017009Glass mirrors, whether or not framed, including rear-view mirrorsManufacture from materials of heading No 70017010Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glassManufacture in which all the materials used are classified within a heading other than that of the productorCutting of glassware, provided the value of the uncut glassware does not exceed 50% of the ex-works price of the product7013Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018)Manufacture in which all the materials used are classified within a heading other than that of the productorCutting of glassware, provided the value of the uncut glassware does not exceed 50% of the ex-works price of the productorHand-decoration (with the exception of silk-screen printing) of hand-blown glassware, provided the value of the hand-blown glassware does not exceed 50% of the ex-works price of the productex 7019Articles (other than yarn) of glass fibresManufacture from:- uncoloured slivers, rovings, yarn or chopped strands, or- glass woolex Chapter 71Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex 7101Natural or cultured pearls, graded and temporarily strung for convenience of transportManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the productex 7102,ex 7103 andex 7104Worked precious or semi-precious stones (natural, synthetic or reconstructed)Manufacture from unworked precious or semi-precious stones7106, 7108 and 7110Precious metals:- UnwroughtManufacture from materials not classified within heading No 7106, 7108 or 7110orElectrolytic, thermal or chemical separation of precious metals of heading No 7106, 7108 or 7110orAlloying of precious metals of heading No 7106, 7108 or 7110 with each other or with base metals- Semi-manufactured or in powder formManufacture from unwrought precious metalsex 7107,ex 7109 andex 7111Metals clad with precious metals, semi-manufacturedManufacture from metals clad with precious metals, unwrought7116Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product7117Imitation jewelleryManufacture in which all the materials used are classified within a heading other than that of the productorManufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50% of the ex-works price of the productex Chapter 72Iron and steel; except for:Manufacture in which all the materials used are classified within a heading other than that of the product7207Semi-finished products of iron or non-alloy steelManufacture from materials of heading No 7201, 7202, 7203, 7204 or 72057208 to 7216Flat rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steelManufacture from ingots or other primary forms of heading No 72067217Wire of iron or non-alloy steelManufacture from semi-finished materials of heading No 7207ex 7218, 7219 to 7222Semi-finished products, flat rolled products, bars and rods, angles, shapes and sections of stainless steelManufacture from ingots or other primary forms of heading No 72187223Wire of stainless steelManufacture from semi-finished materials of heading No 7218ex 7224, 7225 to 7228Semi-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 steelManufacture from ingots or other primary forms of heading No 7206, 7218 or 72247229Wire of other alloy steelManufacture from semi-finished materials of heading No 7224ex Chapter 73Articles of iron or steel; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex 7301Sheet pilingManufacture from materials of heading No 72067302Railway or tramway track construction materials of iron or steel, the following: rails, checkrails and rackrails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fishplates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing railsManufacture from materials of heading No 72067304, 7305 and 7306Tubes, pipes and hollow profiles, of iron (other than cast iron) or steelManufacture from materials of heading No 7206, 7207, 7218 or 7224ex 7307Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several partsTurning, drilling, reaming, threading, deburring and sandblasting of forged blanks the value of which does not exceed 35% of the ex-works price of the product7308Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steelManufacture in which all the materials used are classified within a heading other than that of the product.

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However, welded angles, shapes and sections of heading No 7301 may not be usedex 7315Skid chainsManufacture in which the value of all the materials of heading No 7315 used does not exceed 50% of the ex-works price of the productex Chapter 74Copper 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 product7401Copper mattes; cement copper (precipitated copper)Manufacture in which all the materials used are classified within a heading other than that of the product7402Unrefined copper; copper anodes for electrolytic refiningManufacture in which all the materials used are classified within a heading other than that of the product7403Refined copper and copper alloys, unwrought:- Refined copperManufacture in which all the materials used are classified within a heading other than that of the product- Copper alloys and refined copper containing other elementsManufacture from refined copper, unwrought, or waste and scrap of copper7404Copper waste and scrapManufacture in which all the materials used are classified within a heading other than that of the product7405Master alloys of copperManufacture in which all the materials used are classified within a heading other than that of the productex Chapter 75Nickel 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 product7501 to 7503Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrapManufacture in which all the materials used are classified within a heading other than that of the productex Chapter 76Aluminium 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 product7601Unwrought aluminiumManufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium7602Aluminium waste or scrapManufacture in which all the materials used are classified within a heading other than that of the productex 7616Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminiumManufacture in which:- all the materials used are classified within a heading other than that of the product.

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However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used;- the value of all the materials used does not exceed 50% of the ex-works price of the productChapter 77Reserved for possible future use in HSex Chapter 78Lead 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 product7801Unwrought lead:- Refined leadManufacture from \"bullion\" or \"work\" lead- OtherManufacture in which all the materials used are classified within a heading other than that of the product.

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However, waste and scrap of heading No 7802 may not be used7802Lead waste and scrapManufacture in which all the materials used are classified within a heading other than that of the productex Chapter 79Zinc 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 product7901Unwrought zincManufacture in which all 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 used7902Zinc waste and scrapManufacture in which all the materials used are classified within a heading other than that of the productex Chapter 80Tin 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 product8001Unwrought tinManufacture in which all the materials used are classified within a heading other than that of the product.

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However, waste and scrap of heading No 8002 may not be used8002 and 8007Tin waste and scrap; other articles of tinManufacture in which all the materials used are classified within a heading other than that of the productChapter 81Other base metals; cermets; articles thereof:- Other base metals, wrought; articles thereofManufacture 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- OtherManufacture in which all the materials used are classified within a heading other than that of the productex Chapter 82Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:Manufacture in which all the materials used are classified within a heading other than that of the product8206Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail saleManufacture in which all the materials used are classified within a heading other than heading Nos 8202 to 8205.

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However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided their value does not exceed 15% of the ex-works price of the set8207Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring toolsManufacture in which:- all the materials used are classified 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 product8208Knives and cutting blades, for machines or for mechanical appliancesManufacture 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 productex 8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208Manufacture in which all the materials used are classified within a heading other than that of the product.

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However, knife blades and handles of base metal may be used8214Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used8215Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butterknives, sugar tongs and similar kitchen or tablewareManufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be usedex Chapter 83Miscellaneous articles of base metal; except for:Manufacture in which all the materials used are classified within a heading other than that of the productex 8302Other mountings, fittings and similar articles suitable for buildings, and automatic door closersManufacture in which all the materials used are classified within a heading other than that of the product.

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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 productex 8306Statuettes and other ornaments, of base metalManufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No 8306 may be used provided their value does not exceed 30% of the ex-works price of the productex Chapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts 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 40% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the productex 8401Nuclear fuel elementsManufacture in which all the materials used are classified within a heading other than that of the product1Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product8402Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super heated water boilersManufacture 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 productManufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product8403 and ex 8404Central heating boilers other than those of heading No 8402 and auxiliary plant for central heating boilersManufacture in which all the materials used are classified within a heading other than heading No 8403 or 8404Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product8406Steam turbines and other vapour turbinesManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product8407Spark-ignition reciprocating or rotary internal combustion piston enginesManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product8408Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 8409Parts suitable for use solely or principally with the engines of heading No 8407 or 8408Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 8411Turbo-jets, turbo propellers and other gas turbinesManufacture 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 productManufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product8412Other engines and motorsManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product ex 8413Rotary positive displacement pumpsManufacture 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 productManufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the productex 8414Industrial fans, blowers and the likeManufacture 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 productManufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product8415Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulatedManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 8415Manufacture 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 value of all the non-originating materials used does not exceed the value of the originating materials usedManufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the productex 8419Machines for wood, paper pulp and paperboard industriesManufacture:- 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 productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product8420Calendering or other rolling machines, other than for metals or glass, and cylinders thereforManufacture:- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;- where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product8423Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kindsManufacture 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 productManufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product8425 to 8428Lifting, handling, loading or unloading machineryManufacture:- 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 productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product8429Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers: - Road rollersManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product - OtherManufacture:- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;- 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 productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product8430Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowersManufacture:- 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 classified within heading No 8431 are only used up to a value of 10% of the ex-works price of the productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the productex 8431Parts suitable for use solely or principally with road rollersManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 8439Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboardManufacture:- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;- 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 productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product8441Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kindsManufacture:- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;- 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 productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product8444 to 8447Machines of these headings for use in the textile industryManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product ex 8448Auxiliary machinery for use with machines of headings Nos 8444 and 8445Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 8452Sewing machines, other than book-sewing machines of heading No 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles: - Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motorManufacture:- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;- where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used;- the thread tension, crochet and zigzag mechanisms used are already originating - OtherManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 8456 to8466Machine-tools and machines and their parts and accessories of headings Nos 8456 to 8466Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 8469 to 8472Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 8480Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plasticsManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product 8482Ball or roller bearingsManufacture 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 productManufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product8484Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical sealsManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 8485Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this ChapterManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product ex Chapter 85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:Manufacture 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 productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product8501Electric motors and generators (excluding generating sets)Manufacture:- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;- 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 productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product8502Electric generating sets and rotary convertersManufacture:- 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 productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the productex 8504Power supply units for automatic data-processing machinesManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product ex 8518Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier setsManufacture:- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;- where the value of all the non-originating materials used does not exceed the value of the originating materials usedManufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product8519Turntables (record-decks), record-players, cassette- players and other sound reproducing apparatus, not incorporating a sound recording deviceManufacture:- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;- where the value of all the non-originating materials used does not exceed the value of the originating materials usedManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product8520Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing deviceManufacture:- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;- where the value of all the non-originating materials used does not exceed the value of the originating materials usedManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product8521Video recording or reproducing apparatus, whether or not incorporating a video tunerManufacture:- 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 usedManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product8522Parts and accessories suitable for use solely or principally with the apparatus of heading Nos 8519 to 8521Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 8523Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 8524Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37: - Matrices and masters for the production of recordsManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product - OtherManufacture:- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;- 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 productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product8525Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recordersManufacture:- 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 usedManufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatusManufacture:- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;- where the value of all the non-originating materials used does not exceed the value of the originating materials usedManufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product8527Reception apparatus for radio-telephony, radio-telegraphy or radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clockManufacture:- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;- where the value of all the non-originating materials used does not exceed the value of the originating materials usedManufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product8528Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectorsManufacture:- 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 usedManufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product8529Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528: - Suitable for use solely or principally with video recording or reproducing apparatusManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product - OtherManufacture:- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;- where the value of all the non-originating materials used does not exceed the value of the originating materials usedManufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product8535 and 8536Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuitsManufacture:- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;- 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 productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product8537Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading No 8517Manufacture:- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;- 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 productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the productex 8541Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chipsManufacture 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 productManufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product8542Electronic integrated circuits and microassembliesManufacture:- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;- 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 productManufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product8544Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectorsManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 8545Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposesManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 8546Electrical insulators of any materialManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 8547Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly other than insulators of heading No 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating materialManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 8548Waste 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 ChapterManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product ex Chapter 86Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds; except for:Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 8608Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoingManufacture 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 productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the productex Chapter 87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 8709Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehiclesManufacture in which:- 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 productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product8710Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehiclesManufacture 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 productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: - With reciprocating internal combustion piston engine of a cylinder capacity: -- Not exceeding 50 ccManufacture:- 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 usedManufacture in which the value of all the materials used does not exceed 20% of the ex-works price of the product -- Exceeding 50 ccManufacture:- 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 usedManufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product - OtherManufacture:- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;- where the value of all the non-originating materials used does not exceed the value of the originating materials usedManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the productex 8712Bicycles without ball bearingsManufacture from materials not classified in heading No 8714Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product8715Baby carriages and parts thereofManufacture 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 productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product8716Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereofManufacture 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 productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the productex Chapter 88Aircraft, spacecraft, and parts thereof; except for:Manufacture in which all the materials used are classified within a heading other than that of the productManufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the productex 8804RotochutesManufacture from materials of any heading including other materials of heading No 8804Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product8805Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articlesManufacture in which all the materials used are classified within a heading other than that of the productManufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the productChapter 89Ships, boats and floating structuresManufacture in which all the materials used are classified within a heading other than that of the product.

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