2. Article

The Sub-Committee shall be composed of experts of Parties who are responsible for origin and customs questions. Article 37 Annexes The Annexes to this Protocol shall form an integral part thereof. Article 38 Amendments to the Protocol The Joint Committee may decide to amend the provisions of this Protocol. Article 39 Implementation of the Protocol The Parties shall each take the steps necessary to implement this Protocol. Article 40 Goods in transit or storage The provisions of this Agreement may be applied to goods which comply with the provisions of this Protocol and which on the date of entry into force of this Agreement are either in the transit or are in a Party in temporary storage in bonded warehouses or in free zones, subject to the submission to the customs authorities of the importing Party, within four months of that date, of the certificate EUR.1 issued retrospectively by the competent authorities of the exporting Party together with the documents showing that the goods have been transported directly. Annex I to Protocol 3 Introductory notes to the list in Annex II to this Protocol Note 1: The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 6 of the Protocol. Note 2: 2.1 The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in columns 3 or 4. Where, in some cases, the entry in the first column is preceded by an 'ex', this signifies that the rules in columns 3 or 4 apply only to the part of that heading as described in column 2. 2.2 Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in columns 3 or 4 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1. 2.3 Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in columns 3 or 4. 2.4 Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied. Note 3: 3.1 The provisions of Article 6 of the Protocol concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the Parties. Example: An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 per cent of the ex-works price, is made from "other alloy steel roughly shaped by forging" of heading No ex 7224. If this forging has been forged in a Party from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading No ex 7224 in the list. The forging can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or in another factory in a Party. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used. 3.2 The rule in the list represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer originating status. Thus if a rule provides that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not. 3.3 Without prejudice to Note 3.2 where a rule states that "materials of any heading" may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression "manufacture from materials of any heading, including other materials of heading No ... " means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used. 3.4 When a rule in the list specifies that a product may be manufactured from more than one material, this means that any one or more materials may be used. It does not require that all be used. Example: The rule for fabrics of HS 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other or both. 3.5 Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles). Example: The rule for prepared foods of heading No. 1904 which specifically excludes the use of cereals and their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals. However, this does not apply to products which, although they cannot be manufactured from the particular material specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture. Example: In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth - even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn - that is the fibre stage. 3.6 Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to. Note 4: 4.1 The term "natural fibres" is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres that have been carded, combed or otherwise processed but not spun. 4.2 The term "natural fibres" includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305. 4.3 The terms "textile pulp", "chemical materials" and "paper-making materials" are used in the list to describe the materials not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns. 4.4 The term "man-made staple fibres" is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of heading Nos 5501 to 5507. Note 5: 5.1 Where for a given product in the list a reference is made to this note, the conditions set out in column 3 shall not be applied to any basic textile materials, used in the manufacture of this product, which, taken together, represent 10 per cent or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below). 5.2 However, the tolerance mentioned in Note 5.1 may only be applied to mixed products which have been made from two or more basic textile materials. The following are the basic textile materials: - silk, - wool, - coarse animal hair, - fine animal hair, - horsehair, - cotton, - paper-making materials and paper, - flax, - true hemp, - jute and other textile bast fibres, - sisal and other textile fibres of the genus Agave, - coconut, abaca, ramie and other vegetable textile fibres, - synthetic man-made filaments, - artificial man-made filaments, - current conducting filaments, - synthetic man-made staple fibres of polypropylene, - synthetic man-made staple fibres of polyester, - synthetic man-made staple fibres of polyamide, - synthetic man-made staple fibres of polyacrylonitrile, - synthetic man-made staple fibres of polyimide, - synthetic man-made staple fibres of polytetrafluoroethylene, - synthetic man-made staple fibres of polyphenylene sulphide, - synthetic man-made staple fibres of polyvinyl chloride, - other synthetic man-made staple fibres, - artificial man-made staple fibres of viscose, - other artificial man-made staple fibres, - yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped, - yarn made of polyurethane segmented with flexible segments of polyester whether or not gimped, - products of heading 5605 (metallized yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film , - other products of heading 5605. Example: A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 per cent of the yarn. Example: A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 5509 is a mixed fabric. Therefore synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) or woollen yarn that does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used provided their total weight does not exceed 10 per cent of the weight of the fabric. Example: Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures. Example: If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product. 5.3 In the case of products incorporating "yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped" this tolerance is 20 per cent in respect of this yarn. 5.4 In the case of products incorporating "strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two films of plastic film", this tolerance is 30 per cent in respect of this strip. Note 6: 6.1 In the case of those textile products which are marked in the list by a footnote referring to this note, textile materials, with the exception of linings and interlinings, which do not satisfy the rule set out in the list in column 3 for the made-up product concerned may be used provided that they are classified in a heading other than that of the product and that their value does not exceed 8 per cent of the ex-works price of the product. 6.2 Without prejudice to Note 6.3, materials which are not classified within Chapters 50 to 63 may be used freely in the manufacture of textile products, whether or not they contain textiles. Example: If a rule in the list provides that for a particular textile item, such as trousers, yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners even though slide-fasteners normally contain textiles. 6.3 Where a percentage rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated. Note 7 7.1 For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the "specific processes" are the following: (a) vacuum distillation; (b) redistillation by a very thorough fractionation process* (c) cracking; (d) reforming; (e) extraction by means of selective solvents; (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite; (g) polymerization; (h) alkylation; (i) isomerization. 7.2 For the purposes of heading Nos 2710, 2711 and 2712, the "specific processes" are the following: (a) vacuum distillation; (b) redistillation by a very thorough fractionation process* (c) cracking; (d) reforming; (e) extraction by means of selective solvents; (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite; (g) polymerization; (h) alkylation; (ij) isomerization; (k) in respect of heavy oils falling within heading No ex 2710 only, desulphurization with hydrogen resulting in a reduction of at least 85 per cent of the sulphur content of the products processed (ASTM D 1266-59 T method); (l) in respect of products falling within heading No 2710 only, deparaffining by a process other than filtering; (m) in respect of heavy oils falling within heading No ex 2710 only, treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250°C with the use of a catalyst, other than to effect desulphurization, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading No ex 2710 (e.g. hydrofinishing or decolorization) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process; (n) in respect of fuel oils falling within heading No ex 2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300°C by the ASTM D 86 method; (o) in respect of heavy oils other than gas oils and fuel oils falling within heading No ex 2710 only, treatment by means of a high-frequency electrical brush-discharge. 7.3 For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, any combination of these operations or like operations do not confer origin. * See Additional Explanatory Note 4(b) to Chapter 27 of the combined nomenclature Annex II to Protocol 3 List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status HS hea- Description of product Working or processing carried out ding No: on non-originating materials that confers originating status (1) (2) (3) or (4) Chapter Live animals All the animals of Chapter 1 used 01 must be wholly obtained Chapter Meat and edible meat offal Manufacture in which all the 02 materials of Chapters 1 and 2 used must be wholly obtained Chapter Fish and crustaceans, molluscs Manufacture in which all the 03 and other aquatic invertebrates materials of Chapter 3 used must be wholly obtained ex Dairy produce; birds' eggs; Manufacture in which all the Chapter natural honey; edible products of materials of Chapter 4 used must 04 animal origin, not elsewhere be wholly obtained specified or included; except for: 0403 Buttermilk, curdled milk and Manufacture in which: cream, yoghurt, kephir and other - all the materials of Chapter 4 used fermented or acidified milk and must be wholly obtained; cream, whether or not concentrated - any fruit juice (except those of or containing added sugar or other pineapple, lime or grapefruit) of sweetening matter or flavoured heading No 2009 used must or containing added fruit, nuts or already be originating; cocoa - the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product ex Products of animal origin, not Manufacture in which all the Chapter elsewhere specified or included; materials of Chapter 5 used must 05 except for: be wholly obtained ex 0502 Prepared pigs', hogs' or boars' Cleaning, disinfecting, sorting and bristles and hair straightening of bristles and hair Chapter Live trees and other plants; bulbs, Manufacture in which: 06 roots and the like; cut flowers and - all the materials of Chapter 6 used ornamental foliage must be wholly obtained; - the value of all the materials used does not exceed 50% of the ex-works price of the product Chapter Edible vegetables and certain Manufacture in which all the 07 roots and tubers materials of Chapter 7 used must be wholly obtained Chapter Edible fruit and nuts; peel of Manufacture in which: 08 citrus fruits or melons - all the fruit and nuts used must be wholly obtained; - the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product ex Coffee, tea, matē and spices; Manufacture in which all the Chapter except for: materials of Chapter 9 used must 09 be wholly obtained 0901 Coffee, whether or not roasted Manufacture from materials of or decaffeinated; coffee husks any heading and skins; coffee substitutes containing coffee in any proportion 0902 Tea, whether or not flavoured Manufacture from materials of any heading ex 0910 Mixtures of spices Manufacture from materials of any heading Chapter Cereals Manufacture in which all the 10 materials of Chapter 10 used must be wholly obtained ex Products of the milling industry; Manufacture in which all the Chapter malt; starches; inulin; wheat cereals, edible vegetables, roots and 11 gluten; except for: tubers of heading No 0714 or fruit used must be wholly obtained ex 1106 Flour, meal and powder of the Drying and milling of leguminous dried, shelled leguminous vegetables of heading No 0708 vegetables of heading No 0713 Chapter Oil seeds and oleaginous fruits; Manufacture in which all the 12 miscellaneous grains, seeds and materials of Chapter 12 used must fruit; industrial or medicinal be wholly obtained plants; straw and fodder 1301 Lac; natural gums, resins, gum- Manufacture in which the value resins and oleoresins (for of any materials of heading No 1301 example, balsams) used may not exceed 50% of the ex-works price of the product 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: - Mucilages and thickeners, modified, Manufacture from non-modified derived from vegetable products mucilages and thickeners - Other Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product Chapter Vegetable plaiting materials; Manufacture in which all the 14 vegetable products not elsewhere materials of Chapter 14 used must specified or included be wholly obtained ex Animal or vegetable fats and oils Manufacture in which all the Chapter and their cleavage products; materials used are classified within 15 prepared edible fats; animals or a heading other than that of the vegetable waxes; except for: product 1501 Pig fat (including lard) and poultry fat, other than that of heading No. 0209 or 1503: - Fats from bones or waste Manufacture from materials of any heading except those of heading Nos 0203, 0206 or 0207 or bones of heading No 0506 - Other Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal of poultry of heading No 0207 1502 Fats of bovine animals, sheep or goats, other than those of heading No. 1503: - Fats from bones or waste Manufacture from materials of any heading except those of heading Nos 0201, 0202, 0204 or 0206 or bones of heading No 0506 - Other Manufacture in which all the materials of Chapter 2 used must be wholly obtained 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: - Solid fractions Manufacture from materials of any heading including other materials of heading No 1504 - Other Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained ex 1505 Refined lanolin Manufacture from crude wool grease of heading No 1505 1506 Other animals fats and oils and their fractions, whether or not refined, but not chemically modified: - Solid fractions Manufacture from materials of any heading including other materials of heading No 1506 - Other Manufacture in which all the materials of Chapter 2 used must be wholly obtained 1507 to Vegetable oils and their fractions: 1515 - Soya, ground nut, palm, copra, Manufacture in which all the palm kernel, babassu, tung and materials used are classified within oiticica oil, myrtle wax and Japan a heading other than that of the wax, fractions of jojoba oil and product oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption - Solid fractions, except for that Manufacture from other materials of jojoba oil of heading Nos. 1507 to 1515 - Other Manufacture in which all the vegetable materials used must be wholly obtained 1516 Animal or vegetable fats and Manufacture in which: oils and their fractions, partly - all the materials of Chapter 2 or wholly hydrogenated, inter- used must be wholly obtained; esterified, re-esterified or - all the vegetable materials used elaidinized, whether or not refined, must be wholly obtained. However, but not further prepared materials of headings 1507, 1508, 1511 and 1513 may be used 1517 Margarine; edible mixtures or Manufacture in which: preparations of animal or vegetable - all the materials of Chapters 2 and fats or oils or of fractions of 4 used must be wholly obtained; different fats or oils of this Chapter, - all the vegetable materials used other than edible fats or oils or must be wholly obtained. However, their fractions of heading No 1516 materials of headings 1507, 1508, 1511 and 1513 may be used Chapter Preparations of meat, of fish or Manufacture from animals of 16 of crustaceans, molluscs or other Chapter 1. All the materials of aquatic invertebratesaquatic Chapter 3 used must be wholly invertebrates obtained ex Sugars and sugar confectionery; Manufacture in which all the Chapter except for: materials used are classified within 17 a heading other than that of the product ex 1701 Cane or beet sugar and Manufacture in which the value of chemically pure sucrose, in any materials of Chapter 17 used solid form, flavoured or coloured does not exceed 30% of the ex-works price of the product 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: - Chemically pure maltose and Manufacture from materials of any fructose heading including other materials of heading No 1702 - Other sugars in solid form, Manufacture in which the value of flavoured or coloured any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product - Other Manufacture in which all the materials used must already be originating ex 1703 Molasses resulting from the Manufacture in which the value of extraction or refining of sugar, any materials of Chapter 17 used flavoured or coloured does not exceed 30% of the ex-works price of the product 1704 Sugar confectionery (including Manufacture in which: white chocolate), not containing - all the materials used are cocoa classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product Chapter Cocoa and cocoa preparations Manufacture in which: 18 - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product 1901 Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos. 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: - Malt extract Manufacture from cereals of Chapter 10 - Other Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: - Containing 20% or less by Manufacture in which all the cereals weight of meat, meat offal, fish, and derivatives (except durum wheat crustaceans or molluscs and its derivatives) used must be wholly obtained - Containing more than 20% by Manufacture in which: weight of meat, meat offal, fish, - all cereals and derivatives (except crustaceans or molluscs durum wheat and its derivatives) used must be wholly obtained; - all the materials of Chapters 2 and 3 used must be wholly obtained 1903 Tapioca and substitutes therefor Manufacture from materials of any prepared from starch, in the form heading except potato starch of of flakes, grains, pearls, siftings heading No. 1108 or in similar forms 1904 Prepared foods obtained by the Manufacture: swelling or roasting of cereals or - from materials not classified cereal products (for example, within heading No 1806; corn flakes); cereals, other than - in which all the cereals and flour maize (corn) in grain form, or in (except durum wheat and its derivates) the form of flakes or other used must be wholly obtained; worked grains (except flour and - in which the value of any meal), pre-cooked, or otherwise materials of Chapter 17 used does prepared, not elsewhere specified not exceed 30% of the ex-works or included price of the product 1905 Bread, pastry, cakes, biscuits Manufacture from materials of any and other bakers' wares, whether heading except those of Chapter 11 or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products ex Preparations of vegetables, fruit, Manufacture in which all the fruit, Chapter nuts or other parts of plants; nuts or vegetables used must be 20 except for: wholly obtained ex 2001 Yams, sweet potatoes and similar Manufacture in which all the edible parts of plants containing materials used are classified within 5% or more by weight of starch, a heading other than that of the prepared or preserved by vinegar product or acetic acid ex 2004 Potatoes in the form of flour, Manufacture in which all the and meal or flakes, prepared or materials used are classified within ex 2005 preserved otherwise than by a heading other than that of the vinegar or acetic acid product 2006 Vegetables, fruit, nuts, fruit-peel Manufacture in which the value of and other parts of plants, any materials of Chapter 17 used preserved by sugar (drained, does not exceed 30% of the ex-works glacē or crystallized) price of the product 2007 Jams, fruit jellies, marmalades, Manufacture in which: fruit or nut purēe and fruit or nut - all the materials used are pastes, being cooked classified within a heading other preparations, whether or not than that of the product; containing added sugar or other - the value of any materials of sweetening matter Chapter 17 used does not exceed 30% of the ex-works price of the product ex 2008 - Nuts, not containing added Manufacture in which the value of sugar or spirits the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60% of the ex-works price of the product - Peanut butter; mixtures based Manufacture in which all the on cereals; palm hearts; maize (corn) materials used are classified within a heading other than that of the product - Other except for fruit and nuts Manufacture in which: cooked otherwise than by - all the materials used are steaming or boiling in water, not classified within a heading other containing added sugar, frozen 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 2009 Fruit juices and vegetable juices Manufacture in which: (including grape must), - all the materials used are unfermented and not containing classified within a heading other added spirit, whether or not than that of the product; containing added sugar or other - the value of any materials of sweetening matter Chapter 17 used does not exceed 30% of the ex-works price of the product ex Miscellaneous edible Manufacture in which all the Chapter preparations; except for: materials used are classified within 21 a heading other than that of the product 2101 Extracts, essences and Manufacture in which: concentrates, of coffee, tea, matē, - all the materials used are roasted chicory and other coffee classified within a heading other substitutes than that of the product; - all the chicory used must be wholly obtained 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: - Sauces and preparations Manufacture in which all the therefor; mixed condiments and materials used are classified within mixed seasonings a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used - Mustard flour and meal and Manufacture from materials of any prepared mustard heading ex 2104 Soups and broths and Manufacture from materials of any preparations therefor heading except prepared or preserved vegetables of heading Nos 2002 to 2005 2106 Food preparations not elsewhere Manufacture in which: specified or included - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product ex Beverages, spirits and vinegar; Manufacture in which: Chapter except for: - all the materials used are 22 classified within a heading other than that of the product; - all the grapes or any material derived from grapes used must be wholly obtained 2202 Waters, including mineral Manufacture in which: waters and aerated waters, - all the materials used are containing added sugar or other classified within a heading other sweetening matter or flavoured, than that of the product; and other non-alcoholic - the value of any materials of beverages, not including fruit or Chapter 17 used does not exceed 30% vegetable juices of heading of the ex-works price of the product; No 2009 - any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating 2207 Undenatured ethyl alcohol of an Manufacture: alcoholic strength by volume of - using materials not classified in 80% vol or higher; ethyl alcohol heading Nos 2207 or 2208 and other spirits, denatured, of any strength 2208 Undenatured ethyl alcohol of Manufacture: an alcoholic strength by volume - from materials not classified within of less than 80% vol; spirits, heading Nos 2207 or 2208; liqueurs and other spirituous - in which all the grapes or any beverages material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5% by volume ex Residues and waste from the Manufacture in which all the Chapter food industries; prepared animal materials used are classified within 23 fodder; except for: a heading other than that of the product ex 2301 Whale meal; flours, meals and Manufacture in which all the pellets of fish or of crustaceans, materials of Chapters 2 and 3 used molluscs or other aquatic invertebrates, must be wholly obtained unfit for human consumption ex 2303 Residues from the manufacture Manufacture in which all the maize of starch from maize (excluding used must be wholly obtained concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40% by weight ex 2306 Oil cake and other solid residues Manufacture in which all the olives resulting from the extraction of olive used must be wholly obtained oil, containing more than 3% of olive oil 2309 Preparations of a kind used in Manufacture in which: animal feeding - all the cereals, sugar or molasses, meat or milk used must already be originating; - all the materials of Chapter 3 used must be wholly obtained ex Tobacco and manufactured Manufacture in which all the Chapter tobacco substitutes; except for: materials of Chapter 24 used must 24 be wholly obtained 2402 Cigars, cheroots, cigarillos and Manufacture in which at least 70% cigarettes, of tobacco or of by weight of the unmanufactured tobacco substitutes tobacco or tobacco refuse of heading No 2401 used must already be originating ex 2403 Smoking tobacco Manufacture in which at least 70% by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating ex Salt; sulphur; earths and stone; Manufacture in which all the Chapter plastering materials; lime and materials used are classified within 25 cement; except for: a heading other than that of the product ex 2504 Natural crystalline graphite, Enriching of the carbon content, with enriched carbon content, purifying and grinding of crude purified and ground crystalline graphite ex 2515 Marble, merely cut by sawing or Cutting, by sawing or otherwise, otherwise into blocks or slabs of of marble (even if already sawn) a rectangular (including square) of a thickness exceeding 25 cm shape, of a thickness not exceeding 25 cm ex 2516 Granite, porphyry, basalt, Cutting, by sawing or otherwise, sandstone and other monumental of stone (even if already sawn) and building stone, merely cut of a thickness exceeding 25 cm by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm ex 2518 Calcined dolomite Calcination of dolomite not calcined ex 2519 Crushed natural magnesium Manufacture in which all the carbonate (magnesite), in materials used are classified within hermetically sealed containers, a heading other than that of the product. and magnesium oxide, whether However, natural magnesium or not pure, other than fused carbonate (magnesite) may be used magnesia or dead-burned (sintered) magnesia ex 2520 Plasters specially prepared for Manufacture in which the value dentistry of all the materials used does not exceed 50% of the ex-works price of the product ex 2524 Natural asbestos fibres Manufacture from asbestos concentrate ex 2525 Mica powder Grinding of mica or mica waste ex 2530 Earth colours, calcined or powdered Calcination or grinding of earth colours Chapter Ores, slag and ash Manufacture in which all the 26 materials used are classified within a heading other than that of the product ex Mineral fuels, mineral oils and Manufacture in which all the Chapter products of their distillation; materials used are classified within 27 bituminous substances; mineral a heading other than that of the waxes; except for: product ex 2707 Oils in which the weight of the Operations of refining and/or one aromatic constituents exceeds or more specific process(es)1 or that of the non-aromatic Other operations in which all the constituents, being oils similar materials used are classified within to mineral oils obtained by a heading other than that of the product. distillation of high temperature However, materials classified within coal tar, of which more than the same heading may be used 65% by volume distils at a provided their value does not exceed temperature of up to 250°C 50% of the ex-works price of the (including mixtures of petroleum product spirit and benzole), for use as power or heating fuels ex 2709 Crude oils obtained from Destructive distillation of bituminous minerals bituminous materials 2710 Petroleum oils and oils obtained Operations of refining and/or one or from bituminous materials, other more specific process(es)2 or than crude; preparations not Other operations in which all the elsewhere specified or included, materials used are classified within containing by weight 70% or more a heading other than that of the product. of petroleum oils or of oils However, materials classified within obtained from bituminous the same heading may be used materials, these oils being the provided their value does not exceed basic constituents of the preparations 50% of the ex-works price of the product 2711 Petroleum gases and other Operations of refining and/or one gaseous hydrocarbons or more specific process(es)1 or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product 2712 Petroleum jelly; paraffin wax, Operations of refining and/or one microcrystalline petroleum wax, or more specific process(es)1 or slack wax, ozokerite, lignite wax, Other operations in which all the peat wax, other mineral waxes materials used are classified within and similar products obtained a heading other than that of the product. by synthesis or by other However, materials classified within processes, whether or not the same heading may be used provided coloured their value does not exceed 50% of the ex-works price of the product 2713 Petroleum coke, petroleum Operations of refining and/or one bitumen and other residues of or more specific process(es)2 or petroleum oils or of oils obtained Other operations in which all the from bituminous materials 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 2714 Bitumen and asphalt, natural; Operations of refining and/or one or bituminous or oil shale and tar more specific process(es)1 or sands; asphaltites and asphaltic Other operations in which all the rocks 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 2715 Bituminous mixtures based on Operations of refining and/or one or natural asphalt, on natural more specific process(es)1 or bitumen, on petroleum bitumen, Other operations in which all the on mineral tar or on mineral tar materials used are classified within pitch (for example, bituminous a heading other than that of the product. mastics, cut-backs) However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product ex Inorganic chemicals; organic or Manufacture in which all the Manufacture in which the value Chapter inorganic compounds or precious materials used are classified of all the materials used does not 28 metals, of rare-earth metals, of within a heading other than that exceed 40% of the ex-works price radioactive elements or of of the product. However, materials of the product isotopes; except for: classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product ex 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 product ex 2811 Sulphur trioxide Manufacture from sulphur Manufacture in which the value dioxide of all the materials used does not exceed 40% of the ex-works price of the product ex 2833 Aluminium sulphate Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product ex 2840 Sodium perborate Manufacture from disodium Manufacture in which the value tetraborate pentahydrate of all the materials used does not exceed 40% of the ex-works price of the product ex Organic chemicals; except for: Manufacture in which all the Manufacture in which the value Chapter materials used are classified of all the materials used does not 29 within a heading other than that exceed 40% of the ex-works price of the product. However, materials of the product classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product ex 2901 Acyclic hydrocarbons for use Operations of refining and/or one as power or heating fuels or more specific process(es)1 or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product ex 2902 Cyclanes and cyclenes (other Operations of refining and/or one than azulenes), benzene, toluene, or more specific process(es)1 or xylenes, for use as power or Other operations in which all the heating fuels materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 50% of the ex-works price of the product ex 2905 Metal alcoholates of alcohols Manufacture from materials of Manufacture in which the value of this heading and of ethanol any heading, including other of all the materials used does not or glycerol materials of heading No 2905. exceed 40% of the ex-works price However, metal alcoholates of of the product this heading may be used, provided their value does not exceed 20% of the ex-works price of the product 2915 Saturated acyclic monocarboxylic Manufacture from materials of Manufacture in which the value acids and their anhydrides, any heading. However, the value of all the materials used does not halides, peroxides and of all the materials of headings exceed 40% of the ex-works price peroxyacids; their halogenated, Nos 2915 and 2916 used may of the product sulphonated, nitrated or not exceed 20% of the ex-works nitrosated derivatives price of the product ex 2932 - Internal ethers and their Manufacture from materials of Manufacture in which the value halogenated, sulphonated, any heading. However, the value of all the materials used does not nitrated or nitrosated derivatives of all the materials of heading exceed 40% of the ex-works price No 2909 used may not exceed of the product 20% of the ex-works price of the product - Cyclic acetals and internal Manufacture from materials of Manufacture in which the value hemiacetals and their any heading of all the materials used does not halogenated, sulphonated, nitrated exceed 40% of the ex-works price or nitrosated derivatives of the product 2933 Heterocyclic compounds with Manufacture from materials of Manufacture in which the value nitrogen hetero-atom(s) only any heading. However, the value of all the materials used does not of all the materials of headings exceed 40% of the ex-works price Nos 2932 and 2933 used may of the product not exceed 20% of the ex-works price of the product 2934 Nucleic acids and their salts; Manufacture from materials of Manufacture in which the value other heterocyclic compounds any heading. However, the value of all the materials used does not of all the materials of headings exceed 40% of the ex-works price Nos 2932, 2933 and 2934 used of the product may not exceed 20% of the ex-works price of the product ex Pharmaceutical products; Manufacture in which all the Chapter except for: materials used are classified within 30 a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product 3002 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products: - Products consisting of two or Manufacture from materials of any more constituents which have heading, including other materials been mixed together for therapeutic of heading No 3002. The materials or prophylactic uses or unmixed of this description may also be products for these uses, put up used, provided their value does in measured doses or in forms not exceed 20% of the ex-works or packings for retail sale price of the product - Other: -- human blood Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product -- animal blood prepared for Manufacture from materials of any therapeutic or prophylactic uses 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 Manufacture from materials of any antisera, haemoglobin and serum heading, including other materials globulin of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product -- haemoglobin, blood globulin Manufacture from materials of any and serum globulin heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product -- Other Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product 3003 Medicaments (excluding goods and of heading Nos 3002, 3005 or 3006): 3004 - Obtained from amikacin of Manufacture in which all the heading No 2941 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 - Other Manufacture in which: - all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided 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 product ex Fertilizers; except for: Manufacture in which all the Manufacture in which the value Chapter materials used are classified within of all the materials used does not 31 a heading other than that of the exceed 40% of the ex-works price product. However, materials of the product classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product ex 3105 Mineral or chemical fertilizers Manufacture in which: Manufacture in which the value containing two or three of the - all the materials used are of all the materials used does not fertilizing elements nitrogen, classified within a heading other exceed 40% of the ex-works price phosphorous and potassium; than that of the product. However, of the product other fertilizers; goods of this materials classified within the same Chapter, in tablets or similar forms heading may be used provided their or in packages of a gross weight value does not exceed 20% of the not exceeding 10 kg, except for: ex-works price of the product; - sodium nitrate - the value of all the materials used - calcium cyanamide does not exceed 50% of the - potassium sulphate ex-works price of the product - magnesium potassium sulphate ex Tanning or dyeing extracts; Manufacture in which all the Manufacture in which the value Chapter tannins and their derivatives; materials used are classified within of all the materials used does not 32 dyes, pigments and other a heading other than that of the exceed 40% of the ex-works price colouring matter; paints and product. However, materials of the product varnishes; putty and other classified within the same heading mastics; inks; except for: may be used provided their value does not exceed 20% of the ex-works price of the product ex 3201 Tannins and their salts, esters, Manufacture from tanning Manufacture in which the value ethers, and other derivatives extracts of vegetable origin of all the materials used does not exceed 40% of the ex-works price of the product 3205 Colour lakes; preparations as Manufacture from materials of Manufacture in which the value specified in Note 3 to this any heading, except headings of all the materials used does not Chapter based on colour lakes1 Nos 3203, 3204 and 3205. However, exceed 40% of the ex-works price materials from heading No 3205 of the product may be used provided their value does not exceed 20% of the ex-works price of the product ex Essential oils and resinoids; Manufacture in which all the Manufacture in which the value Chapter perfumery, cosmetic or toilet materials used are classified within of all the materials used does not 33 preparations; except for: a heading other than that of the exceed 40% of the ex-works price product. However, materials of the product classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product 3301 Essential oils (terpeneless or not), Manufacture from materials of Manufacture in which the value including concretes and absolutes; any heading, including materials of all the materials used does not resinoids; extracted oleoresins; of a different "group"1 in this exceed 40% of the ex-works price concentrates of essential oils in heading. However, materials of of the product fats, in fixed oils, in waxes or the the same group may be used, like, obtained by enfleurage or provided their value does not maceration; terpenic by-products exceed 20% of the ex-works price of the deterpenation of essential of the product oils; aqueous distillates and aqueous solutions of essential oils ex Soap, organic surface-active Manufacture in which all the Manufacture in which the value Chapter agents, washing preparations, materials used are classified within of all the materials used does not 34 lubricating preparations, artificial a heading other than that of the exceed 40% of the ex-works price waxes, prepared waxes, polishing product. However, materials of the product or scouring preparations, candles classified within the same heading and similar articles, modelling may be used provided their value pastes, "dental waxes" and dental does not exceed 20% of the preparations with a basis of ex-works price of the product plaster; except for: ex 3403 Lubricating preparations Operations of refining and/or one containing petroleum oils or oils or more specific process(es)2 or obtained from bituminous Other operations in which all the minerals, provided they represent materials used are classified within less than 70% by weight 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 3404 Artificial waxes and prepared waxes: - With a basis of paraffin, Manufacture in which all the petroleum waxes, waxes obtained materials used are classified within from bituminous minerals, slack a heading other than that of the wax or scale wax product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product - Other Manufacture from materials of Manufacture in which the value any heading, except: of all the materials used does not - hydrogenated oils having the exceed 40% of the ex-works price character of waxes of heading of the product No 1516; - fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823; - materials of heading No 3404 However, these materials may be used provided their value does not exceed 20% of the ex-works price of the product ex Albuminoidal substances; Manufacture in which all the Manufacture in which the value Chapter modified starches; glues; materials used are classified within of all the materials used does not 35 enzymes; except for: a heading other than that of the exceed 40% of the ex-works price product. However, materials of the product classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product 3505 Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches: - Starch ethers and esters Manufacture from materials of any Manufacture in which the value heading, including other materials of all the materials used does not of heading No 3505 exceed 40% of the ex-works price of the product - Other Manufacture from materials of Manufacture in which the value any heading, except those of of all the materials used does not heading No 1108 exceed 40% of the ex-works price of the product ex 3507 Prepared enzymes not elsewhere Manufacture in which the value specified or included of all the materials used does not exceed 50% of the ex-works price of the product Chapter Explosives; pyrotechnic products; Manufacture in which all the Manufacture in which the value 36 matches; pyrophoric alloys; materials used are classified within of all the materials used does not certain combustible preparations a heading other than that of the exceed 40% of the ex-works price product. However, materials of the product classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product ex Photographic or cinematographic Manufacture in which all the Manufacture in which the value Chapter goods; except for: materials used are classified within of all the materials used does not 37 a heading other than that of the exceed 40% of the ex-works price product. However, materials of the product classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product 3701 Photographic 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 Manufacture in which all the Manufacture in which the value photography, in packs materials used are classified within of all the materials used does not a heading other than heading exceed 40% of the ex-works price Nos 3701 or 3702. However, of the product materials from heading No 3702 may be used provided their value does not exceed 30% of the ex-works price of the product - Other Manufacture in which all the Manufacture in which the value materials used are classified within of all the materials used does not a heading other than heading exceed 40% of the ex-works price No 3701 or 3702. However, of the product materials from heading Nos 3701 and 3702 may be used provided their value taken together, does not exceed 20% of the ex-works price of the product 3702 Photographic film in rolls, Manufacture in which all the Manufacture in which the value sensitized, unexposed, of any materials used are classified within of all the materials used does not material other than paper, a heading other than heading exceed 40% of the ex-works price paperboard or textiles; instant Nos 3701 or 3702 of the product print film in rolls, sensitized, unexposed 3704 Photographic plates, film paper, Manufacture in which all the Manufacture in which the value paperboard and textiles, exposed materials used are classified within of all the materials used does not but not developed a heading other than heading exceed 40% of the ex-works price Nos 3701 to 3704 of the product ex Miscellaneous chemical Manufacture in which all the Manufacture in which the value Chapter products; except for: materials used are classified within of all the materials used does not 38 a heading other than that of the exceed 40% of the ex-works price product. However, materials of the product classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product ex 3801 - Colloidal graphite in suspension Manufacture in which the value of in oil and semi-colloidal graphite; all the materials used does not carbonaceous pastes for electrodes exceed 50% of the ex-works price of the product - Graphite in paste form, being a Manufacture in which the value Manufacture in which the value mixture of more than 30% by of all the materials of heading of all the materials used does not weight of graphite with mineral No 3403 used does not exceed 20% exceed 40% of the ex-works price oils of the ex-works price of the product of the product ex 3803 Refined tall oil Refining of crude tall oil Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product ex 3805 Spirits of sulphate turpentine, Purification by distillation or Manufacture in which the value purified refining of raw spirits of sulphate of all the materials used does not turpentine exceed 40% of the ex-works price of the product ex 3806 Ester gums Manufacture from resin acids Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product ex 3807 Wood pitch (wood tar pitch) Distillation of wood tar Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 3808 Insecticides, rodenticides, Manufacture in which the value fungicides, herbicides, anti- of all the materials used does not sprouting products and plant-growth exceed 50% of the ex-works price regulators, disinfectants and similar of the products 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) 3809 Finishing agents, dye carriers to Manufacture in which the value accelerate the dyeing or fixing of of all the materials used does not dyestuffs and other products and exceed 50% of the ex-works price preparations (for example, of the products dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included 3810 Pickling preparations for metal Manufacture in which the value surfaces; fluxes and other of all the materials used does not auxiliary preparations for soldering, exceed 50% of the ex-works price brazing or welding; soldering, of the products brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods 3811 Anti-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 Manufacture in which the value lubricating oil, containing of all the materials of heading petroleum oils or oils obtained No 3811 used does not exceed 50% from bituminous minerals of the ex-works price of the product - Other Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product 3812 Prepared rubber accelerators; Manufacture in which the value compound plasticizers for rubber of all the materials used does not or plastics, not elsewhere specified exceed 50% of the ex-works price or included; anti-oxidizing of the product preparations and other compound stabilizers for rubber or plastics 3813 Preparations and charges for Manufacture in which the value fire-extinguishers; charged fire- of all the materials used does not extinguishing grenades exceed 50% of the ex-works price of the product 3814 Organic composite solvents Manufacture in which the value and thinners, not elsewhere of all the materials used does not specified or included; prepared exceed 50% of the ex-works price paint or vanish removers of the product 3818 Chemical elements doped for use Manufacture in which the value in electronics, in the form of of all the materials used does not discs, wafers or similar forms; exceed 50% of the ex-works price chemical compounds doped for of the product use in electronics 3819 Hydraulic brake fluids and other Manufacture in which the value prepared liquids for hydraulic of all the materials used does not transmission, not containing or exceed 50% of the ex-works price containing less than 70% by of the product weight of petroleum oils or oils obtained from bituminous minerals 3820 Anti-freezing preparations and Manufacture in which the value prepared de-icing fluids of all the materials used does not exceed 50% of the ex-works price of the product 3822 Diagnostic or laboratory reagents Manufacture in which the value on a backing and prepared of all the materials used does not diagnostic or laboratory reagents, exceed 50% of the ex-works price whether or not on a backing, of the product other than those of heading No. 3002 or 3006 3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols. - Industrial monocarboxylic fatty Manufacture in which all the acids, acid oils from refining materials used are classified within a heading other than that of the product - Industrial fatty alcohols Manufacture from materials of any heading including other materials of heading No. 3823 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: - The following of this heading: Manufacture in which all the Manufacture in which the value Prepared binders for foundry materials used are classified within of all the materials used does not moulds or cores based on natural a heading other than that of the exceed 40% of the ex-works price resinous products product. However, materials of the product Naphthenic acids, their water classified within the same heading insoluble salts and their esters may be used provided their value Sorbitol other than that of does not exceed 20% of the heading No 2905 ex-works price of the product Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts Ion exchangers Getters for vacuum tubes Alkaline iron oxide for the purification of gas Ammoniacal gas liquors and spent oxide produced in coal gas purification Sulphonaphthenic acids, their water insoluble salts and their esters Fusel oil and Dippel's oil Mixtures of salts having different anions Copying pastes with a basis of gelatin, whether or not on a paper or textile backing - Other Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product 3901 to Plastics in primary forms, waste, 3915 parings and scrap, of plastic; except for heading Nos ex 3907 and 3912 for which the rules are set out below: - Addition homopolymerization Manufacture in which: Manufacture in which the value products in which a single - the value of all the materials of all the materials used does not monomer contributes more than used does not exceed 50% of the exceed 25% of the ex-works price 99% by weight to the total ex-works price of the product; of the product polymer content - the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product1 - Other Manufacture in which the value Manufacture in which the value of the materials of Chapter 39 of all the materials used does not used does not exceed 20% of the exceed 25% of the ex-works price ex-works price of the product1 of the product ex 3907 - Copolymer, made from Manufacture in which all the polycarbonate and acrylonitrile- materials used are classified within butadiene-styrene copolymer (ABS) 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 product1 - Polyester Manufacture 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) 3912 Cellulose and its chemical Manufacture in which the value derivatives, not elsewhere of any materials classified in the specified or included, in primary same heading as the product does forms not exceed 20% of the ex-works price of the product 3916 to Semi-manufactures and articles 3921 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 Manufacture in which the value Manufacture in which the value than only surface-worked or cut of any materials of Chapter 39 of all the materials used does not into forms other than rectangular used does not exceed 50% of the exceed 25% of the ex-works price (including square); other products, ex-works price of the product of the product further worked than only surface- worked - Other: -- Addition homopolymerization Manufacture in which: Manufacture in which the value products in which a single - the value of all the materials used of all the materials used does not monomer contributes more than does not exceed 50% of the exceed 25% of the ex-works price 99% by weight to the total ex-works price of the product; of the product polymer content - the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product1 -- Other Manufacture in which the value Manufacture in which the value of any materials of Chapter 39 of all the materials used does not used does not exceed 20% of the exceed 25% of the ex-works price ex-works price of the product1 of the product ex 3916 Profile shapes and tubes Manufacture in which: Manufacture in which the value and - the value of all the materials of all the materials used does not ex 3917 used does not exceed 50% of the exceed 25% of the ex-works price ex-works price of the product; 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 product