HS heading 2022

Description of product

Working or processing, carried out on non-originating materials, which confers originating status

(1)

(2)

(3) or (4)

Chapter 01

Live animals

All the animals of Chapter 1 shall be wholly obtained

Chapter 02

Meat and edible meat offal

Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained

Chapter 03

Fish and crustaceans, molluscs and other aquatic invertebrates

Manufacture in which all the materials of Chapter 3 used are wholly obtained

ex Chapter 04

Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:

Manufacture in which all the materials of Chapter 4 used are wholly obtained

0403

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

Manufacture in which:

ex Chapter 05

Products of animal origin, not elsewhere specified or included; except for:

Manufacture in which all the materials of Chapter 5 used are wholly obtained (1)

ex ex 0502

Prepared pigs’, hogs’ or boars’ bristles and hair

Cleaning, disinfecting, sorting and straightening of bristles and hair

Chapter 06

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

All the products of Chapter 6 shall be wholly obtained

Chapter 07

Edible vegetables and certain roots and tubers

Manufacture in which all the materials of Chapter 7 used are wholly obtained

Chapter 08

Edible fruit and nuts; peel of citrus fruits or melons

Manufacture in which:

ex Chapter 09

Coffee, tea, mate and spices; except for:

Manufacture from materials of any heading

0901

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion

Manufacture in which all the materials of Chapter 9 used are wholly obtained (2)

Chapter 10

Cereals

Manufacture in which all the materials of Chapter 10 used are wholly obtained

ex Chapter 11

Products of the milling industry; malt; starches; inulin; wheat gluten; except for:

Manufacture in which all edible vegetables, roots and tubers of Chapter 7, fruits of Chapter 8 and cereals of Chapter 10 used are wholly obtained

1101

Wheat flour

Manufacture from materials of any heading, except that of the product

ex ex 1102

Maize (corn) flour

Manufacture:

ex ex 1106

Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713

Manufacture from materials of any heading, except that of the product

ex ex 1108

Maize (corn) starch

Manufacture:

Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Manufacture in which all the materials of Chapter 12 used are wholly obtained

1301

Lac; natural gums, resins, gum-resins and oleoresins(for example, balsams)

Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 per cent 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:

Manufacture from non-modified mucilages and thickeners

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

Manufacture from materials of any heading, except that of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Manufacture in which all the materials of Chapter 14 used are wholly obtained

ex Chapter 15

Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:

Manufacture from materials of any heading, except that of the product

1507 to 1508

Soya-bean oil, ground nut oil, and their fractions, but not chemically modified

Manufacture from materials of any heading, except that of the product (3)

1509 to 1511

Olive oil, other oils obtained solely from olives, palm oil and their fractions, but not chemically modified

Manufacture in which all the vegetable materials used are wholly obtained

1512 to 1515

Sunflower-seed, safflower or cotton-seed, coconut (copra), palm kernel, babassu, rape, colza, mustard, other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, but not chemically modified

Manufacture from materials of any heading, except that of the product (4)

1516

Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

Manufacture in which the value of all the materials used does not exceed 20 per cent of the ex-works price of the product (5)

1517

Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

Manufacture in which:

ex Chapter 16

Preparations of meat, of fish of crustaceans, molluscs or other aquatic invertebrates, or of insects; except for:

Manufacture:

ex ex 1601 to ex ex 1602

Sausages and similar products; food preparations; homogenised preparations, other prepared or preserved products, of insects

Manufacture in which insects of Chapter 1 and 4 used are wholly obtained

ex Chapter 17

Sugars and sugar confectionery; except for:

Manufacture from materials of any other chapter, except that 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

Manufacture from materials of any other chapter, except that of the product and Chapter 11

1704

Sugar confectionery (including white chocolate), not containing cocoa

Manufacture:

ex Chapter 18

Cocoa and cocoa preparations; except for:

Manufacture in which all the materials of Chapter 18 used are wholly obtained

1803 to 1805

Cocoa paste, whether or not defatted; cocoa butter, fat and oil; cocoa powder, not containing added sugar or other sweetening matter

Manufacture:

1806

Chocolate and other food preparations containing cocoa

Manufacture:

1901

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 per cent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404 , not containing cocoa or containing less than 5 per cent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:

Manufacture from cereals of Chapter 10

Manufacture:

Manufacture from materials of any heading, except that of the product

Manufacture:

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:

Manufacture in which all the materials of Chapter 11 used are originating. However, durum wheat and its derivatives of Chapter 11 may be used

Manufacture in which:

1903

Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms

Manufacture from materials of any heading, except from potato starch of heading 1108

1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included

Manufacture:

1905

Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

Manufacture:

ex Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants; except for:

Manufacture in which all the vegetables, fruits and nuts of Chapters 7 and 8 used are wholly obtained

ex ex 2001

Yams, sweet potatoes and similar edible parts of plants containing 5 per cent or more by weight of starch, prepared or preserved by vinegar or acetic acid

Manufacture from materials of any heading, except that of the product

2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar(drained, glacé or crystallised)

Manufacture in which:

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

Manufacture in which:

ex ex 2008

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included, except for:

Manufacture in which:

Manufacture in which the value of all the nuts and oil seeds of headings 0801 , 0802 and 1202 to 1207 used does not exceed 40 per cent of the ex-works price of the product

Manufacture from materials of any heading, except that of the product

Manufacture in which all the materials of Chapter 12 used are wholly obtained

2009

Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

Manufacture:

ex Chapter 21

Miscellaneous edible preparations; except for:

Manufacture from materials of any heading, except that of the product

2103

Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:

Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used

Manufacture from materials of any heading

ex ex 2104

Soups and broths and preparations therefore

Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005

2105

Ice cream and other edible ice, whether or not containing cocoa

Manufacture in which the weight of all the materials of Chapter 4 used does not exceed 50 per cent of the total weight of the product

2106

Manufacture:

Manufacture:

ex Chapter 22

Beverages, spirits and vinegar; except for:

Manufacture:

2202

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009

Manufacture:

2207

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent vol or higher; ethyl alcohol and other spirits, denatured, of any strength

Manufacture:

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 per cent vol; spirits, liqueurs and other spirituous beverages

Manufacture:

ex Chapter 23

Residues and waste from the food industries; prepared animal fodder; except for:

Manufacture from materials of any heading, except that of the product

ex ex 2301

Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption

Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained

ex ex 2303

Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 per cent by weight

Manufacture in which all the maize used is wholly obtained

2304

Oil-cake and other solid residues, whether or not ground or in the form of pellets resulting from the extraction of soya-bean oil

Manufacture from materials of any heading, except those of headings 1201 , 1204 , 1205 , 1206 and 1207

2306

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 :

Manufacture in which all the olives of Chapter 7 used are wholly obtained

Manufacture from materials of any heading, except those of headings 1201 , 1204 , 1205 , 1206 and 1207

2309

Preparations of a kind used in animal feeding

Manufacture in which:

ex Chapter 24

Tobacco and manufactured tobaccosubstitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body; except for:

Manufacture in which all the materials of Chapter 24 used are wholly obtained

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

Manufacture in which at least 70 per cent by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating

ex ex 2403

Smoking tobacco

Manufacture in which at least 70 per cent by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating

2404.11

Products intended for inhalation without combustion containing tobacco or reconstituted tobacco

Manufacture in which all the materials of Chapter 24 used are wholly obtained

2404.12

Products intended for inhalation without combustion containing nicotine

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

2404.19

Products intended for inhalation without combustion containing:

Manufacture in which all the materials of Chapter 24 used are wholly obtained

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

2404.91

Other nicotine containing products intended for the intake of nicotine into the human body for oral application

Manufacture

2404.92

Other nicotine containing products intended for the intake of nicotine into the human body for transdermal application

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

2404.99

Other nicotine containing products intended for the intake of nicotine into the human body other than inhalation without combustion, oral or transdermal application

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex Chapter 25

Salt; sulphur; earths and stone; plastering materials, lime and cement, except for:

Manufacture from materials of any heading, except that of the product

ex ex 2504

Natural crystalline graphite, with enriched carbon content, purified and ground

Enriching of the carbon content, purifying and grinding of crude crystalline graphite

ex ex 2515

Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding25 cm

Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding25 cm

ex ex 2516

Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding25 cm

Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding25 cm

ex ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex ex 2519

Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia

Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used

ex ex 2520

Plasters specially prepared for dentistry

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

ex ex 2525

Mica powder

Grinding of mica or mica waste

ex ex 2530

Earth colours, calcined or powdered

Calcination or grinding of earth colours

Chapter 26

Ores, slag and ash

Manufacture from materials of any heading, except that of the product

ex Chapter 27

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:

Manufacture from materials of any heading, except that of the product

ex ex 2707

Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 per cent by volume distils at a temperature of up to 250 oC (including mixtures of petroleum spirit and benzole), for use as power or heating fuels

Operations of refining and/or one or more specific process(es) (8)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product

ex ex 2709

Crude oils obtained from bituminous minerals

Destructive distillation of bituminous materials

2710

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 per cent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

Operations of refining and/or one or more specific process(es) (9)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product

2711

Petroleum gases and other gaseous hydrocarbons

Operations of refining, liquefaction and/or one or more specific process(es) (10)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product

2712

Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured

Operations of refining and/or one or more specific process(es) (11)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product

2713

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals

Operations of refining and/or one or more specific process(es) (12)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product

2714

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

Operations of refining and/or one or more specific process(es) (13)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product

2715

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch(for example, bituminous mastics, cut-backs)

Operations of refining and/or one or more specific process(es) (14)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product

ex Chapter 28

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes, except for:

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex ex 2805

Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

ex ex 2833

Aluminium sulphate

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex ex 2840

Sodium perborate

Manufacture from disodium tetraborate pentahydrate

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

ex ex 2852

Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

Manufacture from materials of any heading. However, the value of all the materials of headings 2852 , 2932 , 2933 and 2934 used shall not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

Manufacture from materials of any heading except that of the product. However, materials of the same heading as the product may be used provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

ex Chapter 29

Organic chemicals; except for:

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex ex 2901

Acyclic hydrocarbons for use as power or heating fuels

Operations of refining and/or one or more specific process(es) (15)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product

ex ex 2902

Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels

Operations of refining and/or one or more specific process(es) (16)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product

ex ex 2905

Metal alcoholates of alcohols of this heading and of ethanol

Manufacture from materials of any heading, including other materials of heading 2905 . However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

2915

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex ex 2930

Dithiocarbonates (xanthates and xanthogenates)

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

ex ex 2932

Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

Manufacture from materials of any heading

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

2933

Heterocyclic compounds with nitrogen hetero-atom(s) only

Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

2934

Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds

Manufacture from materials of any heading. However, the value of all the materials of headings 2932 , 2933 and 2934 used shall not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

ex ex 2939

Concentrates of poppy straw containing not less than 50 per cent by weight of alkaloids

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex Chapter 30

Pharmaceutical products; except for:

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

3002

Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified:

Manufacture from materials of any heading, including other materials of heading 3002 . However, materials of the same description as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture from materials of any heading, including other materials of heading 3002 . However, materials of the same description as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture from materials of any heading, including other materials of heading 3002 . However, materials of the same description as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture from materials of any heading, including other materials of heading 3002 . However, materials of the same description as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture from materials of any heading, including other materials of heading 3002 . However, materials of the same description as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture from materials of any heading, including other materials of heading 3002 . However, materials of the same description as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture from materials of any heading except that of the product. However, materials of the same heading as the product may be used provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

Manufacture from materials of any heading. However, the value of all the materials of headings 2932 , 2933 and 2934 used shall not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product,

or

Manufacture from polycarbonate of tetrabromo (bisphenol A) of subheading 3907.40

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

3003 and 3004

Medicaments (excluding products of heading 3002 , 3005 or 3006 ):

Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture:

ex ex 3006

The origin of the product in its original classification shall be retained

Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 per cent of the ex-works price of the product

Manufacture from (17):

or

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses:

Manufacture:

Manufacture from materials of any heading, except that of the product

Manufacture:

Manufacture:

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

Chapter 31

Fertilisers

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex Chapter 32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

3204

Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined

Manufacture from materials of any heading

3206

Other colouring matter; preparations as specified in note 3 to this chapter, other than those of heading 3203 , 3204 or 3205 ; inorganic products of a kind used as luminophores, whether or not chemically defined

Manufacture from materials of any heading

ex Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

3301

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils

Manufacture from materials of any heading, including materials of a different “group” (18) in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

ex ex 3302

Preparations based on odoriferous substances that contain more than 5 per cent of weight in sugar, of a kind used in the food or drink industries

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

ex Chapter 34

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster; except for:

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex ex 3403

Lubricating preparations containing less than 70 per cent by weight of petroleum oils or oils obtained from bituminous minerals

Operations of refining and/or one or more specific process(es) (19)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product

3404

Artificial waxes and prepared waxes:

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product

Manufacture from materials of any heading, except for:

However, these materials may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

ex Chapter 35

Albuminoidal substances; modified starches; glues; enzymes; except for:

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex ex 3502

Egg albumin

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

3505

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches

Manufacture from materials of any heading, including other materials of heading 3505

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

ex ex 3507

Prepared enzymes not elsewhere specified or included

Manufacture from materials of any heading, except that of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

Chapter 36

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex Chapter 37

Photographic or cinematographic goods; except for:

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

3701

Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:

Manufacture from materials of any heading, except those of headings 3701 and 3702 . However, materials of heading 3702 may be used, provided that their total value does not exceed 30 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

Manufacture from materials of any heading, except those of headings 3701 and 3702 . However, materials of headings 3701 and 3702 may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

3702

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed

Manufacture from materials of any heading, except those of headings 3701 and 3702

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

3704

Photographic plates, film paper, paperboard and textiles, exposed but not developed

Manufacture from materials of any heading, except those of headings 3701 to 3704

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

ex Chapter 38

Miscellaneous chemical products; except for:

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex ex 3801

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

ex ex 3803

Refined tall oil

Refining of crude tall oil

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

ex ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of raw spirits of sulphate turpentine

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

ex ex 3806

Salts of rosin, of resin acids or of derivatives of rosin or resin acids, (other than salts of rosin adducts); ester gums

Manufacture from rosins and resin acids

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

ex 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 per cent of the ex-works price of the product

3808

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles(for example, sulphur-treated bands, wicks and candles, and fly-papers)

Manufacture from materials of any heading, except that of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

3809

Finishing 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 included:

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

Manufacture from materials of any heading, except that of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

3810

Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods

Manufacture from materials of any heading, except that of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

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:

Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

3812

Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilizers for rubber or plastics

Manufacture from materials of any heading, except that of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

3813

Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

3814

Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers

Manufacture from materials of any heading, except that of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex ex 3816

Dolomite ramming mix

Manufacture from materials of any heading, except that of the product

3818

Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

3819

Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 per cent by weight of petroleum oils or oils obtained from bituminous minerals

Manufacture from materials of any heading, except that of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

3820

Anti-freezing preparations and prepared de-icing fluids

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex ex 3821

Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

3822

Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006 ; certified reference materials, except for:

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

3823

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:

Manufacture from materials of any heading, except that of the product

Manufacture from materials of any heading, including other materials of heading 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:

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

3826

Manufacture

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

3827

Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included.

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex Chapter 39

Plastics and articles thereof

Manufacture from materials of any heading, except that of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

3907

Manufacture from materials of any heading

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product, or

Manufacture from polycarbonate of tetrabromo (bisphenol A) of subheading 3907.40

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

3915

Waste, parings and scrap, of plastics

Manufacture from materials of any heading, except that of the product

3920

Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

Manufacture from materials of any heading, except that of the product (21)

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex Chapter 40

Rubber and articles thereof; except for:

Manufacture from materials of any heading, except that of the product

Manufacture in which the value of all the materials used does not exceed 60 per cent of the ex works price of the product

ex ex 4001

Laminated slabs of crepe rubber for shoes

Lamination of sheets of natural rubber

4004

Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom

Manufacture from materials of any heading, except that of the product

4005

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 per cent of the ex-works price of the product

4012

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:

Retreading of used tyres

Manufacture from materials of any heading, except those of headings 4011 and 4012

ex ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

Raw hides and skins (other than furskins) and leather; except for:

Manufacture from materials of any heading, except that of the product

ex ex 4102

Raw skins of sheep or lambs, without wool on

Removal of wool from sheep or lamb skins, with wool on

4104 to 4106

Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared

Retanning of tanned leather

or

Manufacture from materials of any heading, except that of the product

ex ex 4114

Patent leather and patent laminated leather; metallised leather

Manufacture from materials of headings 4104 to 4106 , 4107 , 4112 or 4113 , provided that their total value does not exceed 50 per cent of the ex works price of the product

Chapter 42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut(other than silk worm gut)

Manufacture from materials of any heading, except that of the product

ex Chapter 43

Furskins and artificial fur; manufactures thereof; except for:

Manufacture from materials of any heading, except that of the product

ex ex 4302

Tanned or dressed furskins, assembled:

Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins

Manufacture from non-assembled, tanned or dressed furskins

4303

Articles of apparel, clothing accessories and other articles of furskin

Manufacture from non-assembled tanned or dressed furskins of heading 4302

ex Chapter 44

Wood and articles of wood; wood charcoal; except for:

Manufacture from materials of any heading, except that of the product

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex ex 4403

Wood roughly squared

Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down

ex ex 4407

Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed

Planing, sanding or end-jointing

ex ex 4408

Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed

Splicing, planing, sanding or end-jointing

ex ex 4409

Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:

Sanding or end-jointing

Beading or moulding

ex ex 4410 to ex ex 4413

Beadings and mouldings, including moulded skirting and other moulded boards

Beading or moulding

ex ex 4415

Packing cases, boxes, crates, drums and similar packings, of wood

Manufacture from boards not cut to size

ex ex 4416

Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood

Manufacture from riven staves, not further worked than sawn on the two principal surfaces

ex ex 4418

Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used

Beading or moulding

ex ex 4421

Match splints; wooden pegs or pins for footwear

Manufacture from wood of any heading, except drawn wood of heading 4409

ex Chapter 45

Cork and articles of cork; except for:

Manufacture from materials of any heading, except that of the product

4503

Articles of natural cork

Manufacture from cork of heading 4501

Chapter 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Manufacture from materials of any heading, except that of the product

Chapter 47

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

Manufacture from materials of any heading, except that of the product

ex Chapter 48

Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:

Manufacture from materials of any heading, except that of the product

ex ex 4811

Paper and paperboard, ruled, lined or squared only

Manufacture from paper-making materials of Chapter 47

4816

Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809 ), duplicator stencils and offset plates, of paper, whether or not put up in boxes

Manufacture from paper-making materials of Chapter 47

4817

Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

Manufacture:

ex ex 4818

Toilet paper

Manufacture from paper-making materials of Chapter 47

ex ex 4819

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres

Manufacture:

ex ex 4820

Letter pads

Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

ex ex 4823

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape

Manufacture from paper-making materials of Chapter 47

ex Chapter 49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:

Manufacture from materials of any heading, except that of the product

4909

Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings

Manufacture from materials of any heading, except those of headings 4909 and 4911

4910

Calendars of any kind, printed, including calendar blocks:

Manufacture:

Manufacture from materials of any heading, except those of headings 4909 and 4911

ex Chapter 50

Silk; except for:

Manufacture from materials of any heading, except that of the product

ex ex 5003

Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed

Carding or combing of silk waste

5004 to ex ex 5006

Silk yarn and yarn spun from silk waste

Manufacture from (22):

5007

Woven fabrics of silk or of silk waste:

Manufacture from single yarn (23)

Manufacture from (24):

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5  per cent of the ex-works price of the product

ex Chapter 51

Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:

Manufacture from materials of any heading, except that of the product

5106 to 5110

Yarn of wool, of fine or coarse animal hair or of horsehair

Manufacture from (25):

5111 to 5113

Woven fabrics of wool, of fine or coarse animal hair or of horsehair:

Manufacture from single yarn (26)

Manufacture from (27):

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex-works price of the product

ex Chapter 52

Cotton; except for:

Manufacture from materials of any heading, except that of the product

5204 to 5207

Yarn and thread of cotton

Manufacture from (28):

5208 to 5212

Woven fabrics of cotton:

Manufacture from single yarn (29)

Manufacture from (30):

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5  per cent of the ex-works price of the product

ex Chapter 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:

Manufacture from materials of any heading, except that of the product

5306 to 5308

Manufacture from (31):

5309 to 5311

Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:

Manufacture from single yarn (32):

Manufacture from (33):

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5  per cent of the ex-works price of the product

5401 to 5406

Yarn, monofilament and thread of man-made filaments

Manufacture from (34):

5407 and 5408

Woven fabrics of synthetic or artificial filament yarn:

Manufacture from single yarn (35)

Manufacture from (36):

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5  per cent of the ex-works price of the product

5501 to 5507

Man-made staple fibres

Manufacture from chemical materials or textile pulp

5508 to 5511

Yarn and sewing thread of man-made staple fibres

Manufacture from (37):

5512 to 5516

Woven fabrics of man-made staple fibres:

Manufacture from single yarn (38):

Manufacture from (39):

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5  per cent of the ex-works price of the product

ex Chapter 56

Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:

Manufacture from (40):

5602

Felt, whether or not impregnated, coated, covered or laminated:

Manufacture from (41):

However:

of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 per cent of the ex-works price of the product

Manufacture from (42):

5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405 , impregnated, coated, covered or sheathed with rubber or plastics:

Manufacture from rubber thread or cord, not textile covered

Manufacture from (43):

5605

Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405 , combined with metal in the form of thread, strip or powder or covered with metal

Manufacture from (44):

5606

Manufacture from (45):

Manufacture from yarn

ex 5607.50 and 5608

Twine and nets

Manufacture from (46)  (47):

Chapter 57

Carpets and other textile floor coverings:

Manufacture from (48):

However:

of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 per cent of the ex-works price of the product

Jute fabric may be used as a backing

Manufacture from (49):

Manufacture from (50):

Jute fabric may be used as a backing

ex Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery, except for:

Manufacture from single yarn (51)

Manufacture from (52):

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5  per cent of the ex-works price of the product

5805

Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

Manufacture from materials of any heading, except that of the product

5810

Embroidery in the piece, in strips or in motifs

Manufacture:

5901

Textile 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 foundations

Manufacture from yarn

5902

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:

Manufacture from yarn

Manufacture from chemical materials or textile pulp. However, elastomeric yarns from headings 5402 and 5404 may be used

5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902

Manufacture from yarn

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5  per cent of the ex-works price of the product

5904

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

Manufacture from yarn (53)

5905

Textile wall coverings:

Manufacture from yarn

Manufacture from (54):

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5  per cent of the ex-works price of the product

5906

Rubberised textile fabrics, other than those of heading 5902 :

Manufacture from (55):

Manufacture from chemical materials

Manufacture from yarn

5907

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

Manufacture from yarn

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5  per cent of the ex-works price of the product

5908

Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:

Manufacture from tubular knitted gas-mantle fabric

Manufacture from materials of any heading, except that of the product

5909 to 5911

Textile articles of a kind suitable for industrial use:

Manufacture from yarn or waste fabrics or rags of heading 6310

Manufacture from (56):

Manufacture from (60):

Chapter 60

Knitted or crocheted fabrics

Manufacture from (61):

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted:

Manufacture from yarn (62)  (63)

Manufacture from (64)  (65):

ex Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted; except for:

Manufacture from yarn (66)  (67)

ex ex 6202 , ex ex 6204 , ex ex 6206 , ex ex 6209 and ex ex 6211

Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered

Manufacture from yarn (68)

or

Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 per cent of the ex-works price of the product (69)

ex ex 6210 and ex ex 6216

Fire-resistant equipment of fabric covered with foil of aluminised polyester

Manufacture from yarn (70)

or

Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 per cent of the ex-works price of the product (71)

6213 and 6214

Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:

Manufacture from unbleached single yarn (72)  (73)

or

Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 per cent of the ex-works price of the product (74)

Manufacture from unbleached single yarn (75)  (76)

or

Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted products of headings 6213 and 6214 used does not exceed 47,5  per cent of the ex-works price of the product

6217

Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212 :

Manufacture from yarn (77)

or

Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 per cent of the ex-works price of the product (78)

Manufacture from yarn (79)

or

Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 per cent of the ex-works price of the product (80)

Manufacture: