appendix 1 to annex [roo] · appendix 1 to annex i product specific rules interpretative notes 1....

APPENDIX 1 TO ANNEX I

PRODUCT SPECIFIC RULES

Interpretative Notes

1. The product specific rules of origin (PSRs) set out in this Appendix are based on

HS 2017. The first column of the list contains chapters, headings or sub-headings and

the second column sets out a description of the product. For each entry in the first two

columns, one or two rules are specified in columns 3 and 4. If the HS code in column 1

is preceded by an “ex”, the rules in column 3 or 4 apply only to the part of that chapter,

heading or sub-heading described in column 2. Where, for an entry in the first two

columns, a rule is specified in both columns 3 and 4, either one may be applied. If no

origin rule is specified in column 4, the rule set out in column 3 shall be applied.

2. The PSR may be fulfilled by operations in more than one company within a

Party, if these operations, taken together, fulfil the requirements of Annex I (Rules of

Origin and Mutual Administrative Cooperation in Customs Matters).

3. A PSR of origin set out in this Appendix represents the minimum amount of

working or processing required to be carried out on non-originating materials for the

final product to achieve originating status. A greater amount of working or processing

than that required by the rule shall also confer originating status.

4. If a PSR in the list specifies that a product may be manufactured from more than

one material, any one or more materials may be used. It does not require that all be

used.

5. If a PSR in the list specifies that a product must be manufactured from a

particular material, the condition does not prevent the use of other materials in addition.

6. If a PSR excludes materials classified in certain chapters, headings, or sub-

headings, such materials must be originating for the goods/products to qualify as

originating.

7. If a product, which has acquired originating status by fulfilling the conditions set

out in the list, is used as material in the manufacture of another product, the conditions

applicable to the final product do not apply to that material. No account shall be taken

of the non-originating components of that material.

8. “Manufacture from materials of any heading” means materials of any heading,

even materials of the same description and heading as the final product may be used,

subject to any specific limitations which may also be contained in the rule. However,

the processing must go beyond to what is provided for in Article 5 (Minimal

Operations) of Annex I (Rules of Origin and Mutual Administrative Cooperation in

Customs Matters).

9. A product mentioned in the list is not automatically covered by the Agreement.

Other parts of the Agreement, e.g. exclusion lists and dismantling lists, must be

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consulted in order to come to the conclusion whether preferential access may be granted

to a given product imported from a Party.

10. Fish, crustaceans, molluscs, and other aquatic invertebrates shall be deemed

originating even if they were cultivated from non-originating fry or larvae. Fry means

immature fish at a post-larval stage and includes fingerlings, parr, smolts, and elvers.

11. Agricultural and horticultural products (Chapter 6 to 14 of the HS) grown in the

territory of a Party, shall be treated as originating in the territory of that Party even if

grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of

plants imported from a non-party.

List

HS Code Description of Product Working or processing, carried out on non-originating

materials, which confers originating status

(1) (2) (3) or (4)

Chapter 1 Live animals All animals of Chapter 1 are

wholly obtained

ex Chapter 2 Meat and edible meat offal; except for: Manufacture in which all materials of Chapters 1 and 2

used are wholly obtained

ex 0210.20 Dried beef Manufacture from non-originating materials of any

heading, except that of the

product1

Chapter 3 Fish and crustaceans, molluscs and other

aquatic invertebrates

Manufacture in which all materials of Chapter 3 used are

wholly obtained

Chapter 4 Dairy produce; birds’ eggs; natural honey;

edible products of animal origin, not

elsewhere specified or included

Manufacture in which all

materials of Chapter 4 used are

wholly obtained

Chapter 5 Products of animal origin, not elsewhere

specified or included

Manufacture in which all the


wholly obtained

Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental

foliage

Manufacture in which all materials of Chapter 6 used are

wholly obtained

Chapter 7 Edible vegetables and certain roots and

tubers



wholly obtained

Chapter 8 Edible fruit and nuts; peel of citrus fruits

or melons



wholly obtained

ex Chapter 9 Coffee, tea, maté and spices; except for: Manufacture from materials of

any heading

1 This rule shall be applied only between Ecuador and Switzerland.

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(1) (2) (3) or (4)

09.01 Coffee, whether or not roasted or

decaffeinated; coffee husks and skins;

coffee substitutes containing coffee in any

proportion



wholly obtained

0901.21 Coffee, roasted not decaffeinated (in non-

reusable capsules and pads for retail sale

purposes)

Manufacture from non-

originating materials of any

heading2

0901.22 Coffee, roasted decaffeinated (in non-

reusable capsules and pads for retail sale

purposes)



heading2

Chapter 10 Cereals Manufacture in which all


wholly obtained

ex Chapter 11 Products of the milling industry; malt;

starches; inulin; wheat gluten; except for:



wholly obtained

11.05 Flour, meal, powder, flakes, granules and

pellets of potatoes


originating materials of any other

Chapter, except from Chapter 7

11.08 Starches; inulin Manufacture from non-


heading

Chapter 12 Oil seeds and oleaginous fruits;

miscellaneous grains, seeds and fruit;

industrial or medicinal plants; straw and

fodder



wholly obtained

Chapter 13 Lac; gums, resins and other vegetable saps

and extracts



heading

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 or vegetable fats and oils and their cleavage products; prepared edible fats;

animal or vegetable waxes; except for:

Manufacture from non-originating materials of any


product

15.04 Fats and oils and their fractions, of fish or

marine mammals, whether or not refined,

but not chemically modified:



heading

15.07 Soya-bean oil and its fractions, whether or

not refined, but not chemically modified



heading

2 The rule shall confer origin to a product exported from EFTA to Ecuador within an annual accumulated quota of 40 MT for the

subheadings 0901.21 and 0901.22.

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(1) (2) (3) or (4)

15.11 Palm oil and its fractions, whether or not

refined, but not chemically modified


materials of heading 15.11 used

are wholly obtained

Chapter 16 Preparations of meat, of fish or of

crustaceans, molluscs or other aquatic

invertebrates

Manufacture from materials of

any Chapter, however materials

of Chapter 1 and Chapter 2 must

be wholly obtained

ex Chapter 17 Sugars and sugar confectionery; except

for:



wholly obtained

17.04 Sugar confectionery not containing cocoa,

(including white chocolate)

Manufacture:

- from materials of any heading, except that of the product, and

- in which the value of all the

materials of heading 1701 used does not exceed 30% of the ex-

works price of the product

ex Chapter 18 Cocoa and cocoa preparations; except for: Manufacture in which all the


wholly obtained

18.06 Chocolate and other food preparations

containing cocoa

Manufacture:

- from materials of any heading, except that of the product, and


materials of Chapter 17 used

does not exceed 30% of the ex-


ex Chapter 19 Preparations of cereals, flours, starch or

milk; pastrycooks' products; except for:

Manufacture in which all materials used are classified

within a chapter other than that

of the product

ex19.02 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 more than 20% by weight of

meat, meat offal, fish, crustaceans or

molluscs

Manufacture from materials of

any heading, except that of the

product, in which the weight of

the materials of Chapter 2 and 16

do not exceed 20% of the weight

of the final product

19.05 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



heading

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(1) (2) (3) or (4)

ex Chapter 20 Preparations of vegetables, fruit, nuts or

other parts of plants; except for:


materials used are classified


of the product

20.02 to 20.05 Vegetables, prepared or preserved

otherwise than by vinegar or acetic acid


materials used are classified within a chapter other than that

of the product, except for those

of Chapter 7

20.06 Vegetables, fruit, nuts, fruit-peel and other

parts of plants, preserved by sugar

(drained, glacé or crystallised)





of Chapter 7

20.07 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




of the product

ex 20.08 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:

– Prepared or conserved palm hearts Manufacture in which all


within a chapter other than that of the product, except for those

of Chapter 12

– Mixtures Manufacture in which all materials used are classified



of Chapters 7

– Other Manufacture in which all


of the product provided that the

value of all materials used does not exceed 50% of the ex–works

price of the product

ex 20.09 Juices of figs, pineapples, guava, mangoes, mangosteenes, tangerines, clementines,

wilkings, lime, lemons, melons,

watermelons, papaya, sweet granadilla or grenadia, maracuyá, other passion fruits,

cherimoya, sour sop, tree tomato, pithayas,

cape gooseberry, feijoa, apricots, apples, grapes (including grape must), pears,

strawberries, black currants, or raspberries,

unfermented and not containing added spirit, whether or not containing added

sugar or other sweetening matter

Manufacture from materials of any heading, except that of the

product in which

- the weight of all the materials of Chapter 7 and 8 used does not

exceed 50% of the total weight of

the product,

and


materials of Chapter 17 used does not exceed 30% of the ex-


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(1) (2) (3) or (4)

ex Chapter 21 Miscellaneous edible preparations; except

for:



within a heading other than that

of the product

21.03 Sauces and preparations therefor; mixed

condiments and mixed seasonings; mustard flour and meal and prepared

mustard:

- Sauces and preparations therefor; mixed condiments and mixed

seasonings



product. However, mustard flour

or meal or prepared mustard may

be used

- Mustard flour and meal and

prepared mustard



heading

21.05 Ice cream and other edible ice, whether or

not containing cocoa Manufacture in which:

- all materials used are classified


of the product,

and

- in which the value of all the materials of chapter 18 used does

not exceed 20% of the ex–works


ex 21.06 Food preparations not elsewhere specified

or included:

- Other

- - Sugar syrups Manufacture in which:

- all materials used are classified


of the product,

and

- in which the value of all the materials of chapter 17 used does

not exceed 30% of the ex-works


- - Sugar preparations in packages

exceeding 2 kilograms



within a heading other than that of the product, except those of

heading 17.01

ex Chapter 22 Beverages, spirits and vinegar; except for: Manufacture in which all materials used are classified


of the product

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(1) (2) (3) or (4)

22.07 Undenatured ethyl alcohol of an alcoholic

strength by volume of 80% vol or higher;

ethyl alcohol and other spirits, denatured,

of any strength



within a chapter other than that of the product, except those of

headings 10.05 and 17.03

– Rum Manufacture in which all materials used are classified


of the product

– Other Manufacture in which all



of the product

ex Chapter 23 Residues and waste from the food

industries; prepared animal fodder; except

for:


materials used are classified within a heading other than that

of the product

23.04 and 23.05 Oil-cake and other solid residues, whether or not ground or in the form of pellets

resulting from the extraction of soyabean

oil or of ground-nut oil




of Chapter 12

23.09 Preparations of a kind used in animal

feeding, except for dog or cat food, put up

for retail sale

Manufacture in which:

- all materials of heading 2309

used must be wholly obtained.

However, other materials of headings 1001 and 2304 may be

used

and

- the value of all materials of

heading 1005 used does not

exceed 20% of the ex-works


ex Chapter 24 Tobacco and manufactured tobacco

substitutes; except for:



of the product

24.01 Unmanufactured tobacco; tobacco refuse Manufacture in which all the materials of Chapter 24 used are

wholly obtained

24.02 Cigars, cheroots, cigarillos and cigarettes,

of tobacco or of tobacco substitutes



product and from subheading

2403.19

Chapter 25 Salt; sulphur; earths and stone; plastering

materials, lime and cement

Manufacture in which all non-

originating materials used are classified within a heading other

than that of the product

Manufacture in which the

value of all non-originating materials used does not



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(1) (2) (3) or (4)

Chapter 26 Ores, slag and ash Manufacture from non-


heading

ex Chapter 27 Mineral fuels, mineral oils and products of

their distillation; bituminous substances;

mineral waxes; except for:


originating materials used are

classified within a heading other



value of all materials used

does not exceed 60% of the

ex-works price of the product

27.15 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)



of the product, except those of

heading 27.14

Chapter 28 Inorganic chemicals; organic or inorganic

compounds of precious metals, of rare-

earth metals, of radioactive elements or of

isotopes



heading

Chapter 29 Organic chemicals Manufacture from non-


heading

ex Chapter 30 Pharmaceutical products; except for: Manufacture from non-originating materials of any

heading

Manufacture in which the value of all materials used

does not exceed 50%of the

ex–works price of the product

ex 30.06 First-aid boxes and kits Sets must fulfil the rules

established in Article 10

Chapter 31 Fertilisers Manufacture in which all non-originating materials used are

classified within a sub-heading

other than that of the product

Manufacture in which the value of all non-originating

materials used does not



Chapter 32 Tanning or dyeing extracts; tannins and

their derivatives; dyes, pigments and other

colouring matter; paints and varnishes;

putty and other mastics; inks



heading





Chapter 33 Essential oils and resinoids; perfumery,

cosmetic or toilet preparations








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



heading





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(1) (2) (3) or (4)

ex Chapter 35 Albuminoidal substances; modified

starches; glues; enzymes; except for:






value of all non-originating

materials used does not exceed 60% of the ex-works


35.05 Dextrins and other modified starches (for example, pregelatinised or esterified

starches); glues based on starches, or on

dextrins or other modified starches



of the product

Chapter 36 Explosives; pyrotechnic products;

matches; pyrophoric alloys; certain

combustible preparations









Chapter 37 Photographic or cinematographic goods Manufacture in which all non-








ex Chapter 38 Miscellaneous chemical products; except

for:



heading


value of all materials used does not exceed 50% of the


38.08 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).


within a subheading other than

that of the product. However,

materials classified within the

same heading may be used

provided that their value does not exceed 20% of the ex-works





Chapter 39 Plastics and articles thereof Manufacture in which all non-originating materials used are






ex Chapter 40 Rubber and articles thereof; except for: Manufacture in which all non-originating materials used are







ex 40.02 Mixtures of any product of heading 40.01

with any product of this heading


materials used are classified within a subheading other than

that of the product

40.04 Waste, parings and scrap of rubber (other than hard rubber) and powders and

granules obtained therefrom

Manufacture in which all materials of 40.04 used are

wholly obtained

ex 40.12 Retreaded or used pneumatic tyres of

rubber




of the product

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(1) (2) (3) or (4)

Chapter 41 Raw hides and skins (other than furskins)

and leather









Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar

containers; articles of animal gut (other

than silk-worm gut)

Manufacture in which all non-originating materials used are







Chapter 43 Furskins and artificial fur; manufactures

thereof









Chapter 44 Wood and articles of wood; wood charcoal Manufacture in which all non-







Chapter 45 Cork and articles of cork Manufacture in which all non-








Chapter 46 Manufactures of straw, of esparto or of

other plaiting materials; basketware and

wickerwork








Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap)

paper or paperboard








ex Chapter 48 Paper and paperboard; articles of paper

pulp, of paper or of paperboard; except

for:




48.17 Envelopes, letter cards, plain postcards

and correspondence cards, of paper or

paperboard; boxes, pouches, wallets and

writing compendiums, of paper or paperboard, containing as assortment of

paper stationery




of the product provided that the value of all materials used does



48.19 Cartons, boxes, cases, bags and other

packing containers, of paper, paperboard,

cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar

articles, of paper or paperboard of a kind

used in offices, shops or the like



within a heading other than that of the product provided that the

value of all materials used does



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(1) (2) (3) or (4)

48.20 Registers, account books, note books,

order books, receipt books, letter pads,

memorandum pads, diaries and similar articles, exercise books, blotting-pads,

binders (loose-leaf or other), folders, file

covers, manifold business forms, interleaved carbon sets and other articles

of stationery, of paper or paperboard;

albums for samples or for collections and

book covers, of paper or paperboard



within a heading other than that of the product provided that the

value of all materials used does



Chapter 49 Printed books, newspapers, pictures and

other products of the printing industry;

manuscripts, typescripts and plans










Chapter 50 Silk Manufacture in which all materials used are classified


of the product





Chapter 51 Wool, fine or coarse animal hair; horsehair

yarn and woven fabric



of the product





ex Chapter 52 Cotton; except for: Manufacture in which all materials used are classified


of the product





52.01 to 52.03 Cotton, not carded or combed: Cotton

waste; Cotton, carded or combed



of the product





ex Chapter 53 Other vegetable textile fibres; paper yarn

and woven fabrics of paper yarn; except

for:




of the product





53.01 to 53.05 Flax, raw or processed, True hemp

(Cannabis sativa L.), raw or processed but

not spun; Jute and other textile bast fibers

(excluding flax, true hemp and ramie), raw

or processed but not spun; coconut, abaca (Manila hemp or Musa textilis Nee), ramie

and other vegetable textile fibers, not

elsewhere specified or included, raw or

processed but not spun




of the product






53.07 to 53.08 Yarn of jute or of other textile bast fibres

of heading No 53.03; Yarn of other

vegetable textile fibres; paper yarn




heading 53.07 or 53.08




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(1) (2) (3) or (4)

53.10 to 53.11 Woven fabrics of jute or of other textile

bast fibres of heading 53.03; woven

fabrics of other vegetable textile fibres or

of paper yarn




headings 53.07 to 53.08 or 53.10

to 53.11





ex Chapter 54 Man-made filaments; strip and the like of

man-made textile materials; except for:




of the product





54.04 Synthetic monofilament of 67 decitex or

more and of which no cross-sectional dimension exceeds 1 mm; strip and the

like (for example, artificial straw) of

synthetic textile materials of an apparent

width not exceeding 5 mm



of the product





54.07 Woven fabrics of synthetic filament yarn,

including woven fabrics obtained from

materials of heading 54.04




headings 51.06 to 51.10, 52.05 to 52.06, subheadings 5402.11 to

5402.39, 5402.45 to 5402.69,

5404.12 to 5404.90 or headings

55.09 to 55.10




ex Chapter 55 Man-made staple fibres; except for: Manufacture in which all



of the product





55.01 to 55.03 Synthetic or artificial filament tow: Synthetic staple fibers, not carded, combed

or otherwise processed for spinning



of the product




55.06 Synthetic staple fibers, carded, combed or

otherwise processed for spinning




of the product





ex Chapter 56 Wadding, felt and nonwovens; special

yarns; twine, cordage, ropes and cables

and articles thereof; except for:



of the product




56.02 to 56.04 Felt, whether or not impregnated, coated, covered or laminated: Nonwovens,

whether or not impregnated, coated,

covered or laminated: 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



of the product, except those of headings 51.06 to 51.10, 52.05 to

52.06, subheadings 5402.11 to

5402.39, 5402.45 to 5402.69, 5404.12 to 5404.90 or headings

55.09 to 55.15




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(1) (2) (3) or (4)

56.07 Twine, cordage, ropes and cables, whether

or not plaited or braided and whether or

not impregnated, coated, covered or

sheated with rubber or plastics




headings 51.06 to 51.10, 52.05 to

52.06, 53.07 to 53.08, subheadings 5402.11 to 5402.39,

5402.45 to 5402.69, 5404.12 to

5404.90 or headings 55.09 to

55.10





56.08 Knotted netting of twine, cordage or rope; made up fishing nets and other made up

nets, of textile materials



of the product, except those of headings 51.06 to 51.10, 52.05 to

52.06, subheadings 5402.11 to

5402.39, 5402.45 to 5402.69, 5404.12 to 5404.90 or headings

55.09 to 55.15




Chapter 57 Carpets and other textile floor coverings Manufacture in which all


of the product




Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings;

embroidery



of the product




ex Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind

suitable for industrial use; except for:

Manufacture in which all the materials used are classified


of the product




59.02 Tyre cord fabric of high tenacity yarn of

nylon or other polyamides, polyesters or

viscose rayon




heading 51.06 to 51.13, 52.05 to

52.12, 53.07 to 53.08, 53.10 to 53.11, subheadings 5402.11 to

5402.39, 5402.45 to 5402.69,

5404.12 to 5404.90, headings

54.07 to 54.08 or 55.09 to 55.16





Chapter 60 Knitted or crocheted fabrics Manufacture in which all



of the product





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(1) (2) (3) or (4)

Chapter 61 Articles of apparel and clothing

accessories, knitted or crocheted

Chapter note: For the purposes

of determining the origin of a

product of this Chapter, the rule applicable to that product shall

apply only to the component that

determines the tariff classification of the product and

such component must satisfy the

tariff change requirements set out

in the rule for that product.



of the product, provided that the product is both cut (or knit to

shape) and sewn or otherwise

assembled in the territory of one

or more Parties.





Chapter 62 Articles of apparel and clothing

accessories, not knitted or crocheted





determines the tariff classification of the product and







of the product, provided that the

product is both cut (or knit to shape) and sewn or otherwise


or more Parties.





ex Chapter 63 Other made up textile articles; sets; worn

clothing and worn textile articles; rags;

except for:





determines the tariff classicfication of the product and






of the product, provided that the

product is both cut (or knit to shape) and sewn or otherwise


or more Parties.





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(1) (2) (3) or (4)

63.05 Sacks and bags, of a kind used for the

packing of goods




headings 51.06 to 51.13, 52.05 to


5402.39, 5402.45 to 5402.69,

5404.12 to 5404.90 or headings 54.07 to 54.08, 55.09 to 55.16 or

Chapter 60





63.09 a 63.10 Worn clothing and other worn articles;

Used or new rags, scrap twine, cordage,

rope and cables, and worn out articles of twine, cordage, rope or cables, of textile

materials




headings 51.06 to 51.13, 52.05 to


5402.39, 5402.45 to 5402.69,

5404.12 to 5404.90 or headings 54.07 to 54.08, 55.09 to 55.16 or

Chapter 60

ex Chapter 64 Footwear, gaiters and the like; parts of

such articles; except for:




subheading 6406.10 provided that the value of all materials

does not exceed 50% of the ex-


64.06 Parts of footwear (including uppers

whether or not attached to soles other than

outer soles); removable insoles, heel cushions and similar articles; gaiters,

leggings and similar articles, and parts

thereof




of the product

ex Chapter 65 Headgear and parts thereof; except for: Manufacture in which all non-








ex 65.04 Hats made from toquilla straw

(carludovica palmata)

Manufacture in which the toquilla straw (carludovica

palmata) of heading 14.01 used is

wholly obtained

Chapter 66 Umbrellas, sun umbrellas, walking-sticks,

seat-sticks, whips, riding-crops, and parts

thereof









Chapter 67 Prepared feathers and down and articles

made of feathers or of down; artificial

flowers; articles of human hair








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(1) (2) (3) or (4)

Chapter 68 Articles of stone, plaster, cement, asbestos,

mica or similar materials









Chapter 69 Ceramic products Manufacture in which all non-







Chapter 70 Glass and glassware Manufacture in which all non-








Chapter 71 Natural or cultured pearls, precious or

semi-precious stones, precious metals, metals clad with precious metal, and

articles thereof; imitation jewellery; coin



heading




ex Chapter 72 Iron and steel; except for: Manufacture in which all non-







7210.41 Wavy Manufacture in which all

materials used are classified within a subheading other than

that of the product

Chapter 73 Articles of iron or steel Manufacture in which all non-







Chapter 74 Copper and articles thereof Manufacture in which all non-originating materials used are






Chapter 75 Nickel and articles thereof Manufacture in which all non-









Chapter 76 Aluminium and articles thereof Manufacture in which all non-originating materials used are







Chapter 77 Reserved for possible future use in the HS

- 17 -



(1) (2) (3) or (4)

Chapter 78 Lead and articles thereof Manufacture in which all non-








Chapter 79 Zinc and articles thereof Manufacture in which all non-originating materials used are







Chapter 80 Tin and articles thereof Manufacture in which all non-








Chapter 81 Other base metals; cermets; articles

thereof








Chapter 82 Tools, implements, cutlery, spoons and

forks, of base metal; parts thereof of base

metal









Chapter 83 Miscellaneous articles of base metal Manufacture in which all non-originating materials used are







ex Chapter 84 Nuclear reactors, boilers, machinery and

mechanical appliances; parts thereof;

except for:




of the product





84.18 Refrigerators, freezers and other

refrigerating or freezing equipment, electric or other; heat pumps other than air

conditioning machines of heading 84.15



of the product




Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and

reproducers, television image and sound

recorders and reproducers, and parts and

accessories of such articles



of the product




Chapter 86 Railway or tramway locomotives, rolling-

stock and parts thereof; railway or

tramway track fixtures and fittings and parts thereof; mechanical (including

electro-mechanical) traffic signalling

equipment of all kinds









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(1) (2) (3) or (4)

ex Chapter 87 Vehicles other than railway or tramway

rolling-stock, and parts and accessories

thereof; except for:









87.05 Special purpose motor vehicles, other than those principally designed for the transport

of persons or goods (for example,

breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries,

road sweeper lorries, spraying lorries, mobile workshops, mobile radiological

units)








87.08 Parts and accessories of the motor vehicles

of headings 87.01 to 87.05








87.09 Works trucks, self-propelled, not fitted

with lifting or handling equipment, of the type used in factories, warehouses, dock

areas or airports for short distance

transport of goods; tractors of the type used on railway station platforms; parts of

the foregoing vehicles








87.12 Bicycles and other cycles (including

delivery tricycles), not motorised








87.13 Carriages for disabled persons, whether or

not motorised or otherwise mechanically

propelled








87.14 Parts and accessories of vehicles of

headings 87.11 to 87.13









87.15 Baby carriages and parts thereof Manufacture in which all non-originating materials used are







Chapter 88 Aircraft, spacecraft, and parts thereof Manufacture in which all non-







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(1) (2) (3) or (4)

Chapter 89 Ships, boats and floating structures Manufacture in which all non-








Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or

surgical instruments and apparatus; parts

and accessories thereof








Chapter 91 Clocks and watches and parts thereof Manufacture in which the value

of all non-originating materials

used does not exceed 40% of the


Chapter 92 Musical instruments; parts and accessories

of such articles









Chapter 93 Arms and ammunition; parts and

accessories thereof








Chapter 94 Furniture; bedding, mattresses, mattress

supports, cushions and similar stuffed

furnishings; lamps and lighting fittings, not elsewhere specified or included;

illuminated signs, illuminated name-plates

and the like; prefabricated buildings









Chapter 95 Toys, games and sports requisites; parts

and accessories thereof








Chapter 96 Miscellaneous manufactured articles Manufacture in which all non-







Chapter 97 Works of art, collectors' pieces and

antiques









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appendix 1 to annex [roo] · appendix 1 to annex i product specific rules interpretative notes 1....

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