Commission Regulation (EEC) No 2454/93 (repealed)Dangos y teitl llawn

ANNEX 9

INTRODUCTORY NOTES TO THE LISTS OF WORKING OR PROCESSING OPERATIONS CONFERRING OR NON-CONFERRING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY ARE CARRIED OUT ON NON-ORIGINATING MATERIALS

GENERAL CONSIDERATIONS U.K.

Note 1 U.K.

1.1. The first two columns in the lists in Annexes 10 and 11 describe the product obtained. The first column gives the heading number, or the chapter number, used in the combined nomenclature and the second column gives the description of goods used in the combined nomenclature for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3. Where the entry in the first column is preceded by an ‘ex’, this signifies that the rule in column 3 only applies to the part of that heading or chapter as described in column 2. U.K.

1.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of product in column 2 is therefore given in general terms, the adjacent rule in column 3 applies to all products which, under the combined nomenclature, are classified in headings of the chapter or in any of the headings grouped together in column 1. U.K.

1.3. Where the lists include different rules applying to different products within one heading, each indent contains the description of that part of the heading covered by the adjacent rule in column 3. U.K.

Note 2 U.K.

2.1. The term ‘manufacture’ covers any kind of working or processing including ‘assembly’ or specific operations. U.K.

2.2. The term ‘material’ covers any ‘ingredient’, ‘raw material’, ‘component’ or ‘part’, etc., used in the manufacture of the product. U.K.

2.3. The term ‘product’ refers to the product being manufactured, even if it is intended for later use in another manufacturing operation. U.K.

Note 3 U.K.

3.1. The working or processing required by a rule in column 3 has to be carried out only in relation to the non-originating materials used. The restrictions contained in a rule in column 3 likewise apply only to the non-originating materials used. U.K.

3.2. If a product, made from non-originating materials which has itself acquired originating status during manufacture, is used as a material in the process of manufacture of another product, then the list rule applicable to the product in which it is incorporated does not apply to it. U.K.

For example:

Unembroidered fabric may obtain origin by being woven from yarn. If this is then used in making embroidered bed linen, then the percentage value limit imposed on the use of unembroidered fabric does not apply in this case.

Note 4 U.K.

4.1. The rules in the lists represent the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer origin. Thus if a rule says that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not. U.K.

4.2. When a rule in a list specifies that a product may be manufactured from more than one material, this means that any one or more of the materials may be used. It does not require that all be used. U.K.

For example:

the rule for yarns says that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used, one can use one or the other or both.

4.3. When a rule in a list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. U.K.

Note 5 U.K.

For all products which are not mentioned in Annex 11 (other than textiles falling within Section XI), origin is determined case-by-case by evaluating any process or operation in relation to the concept of the last substantial processing or working as defined in Article 24 of the Code.

Note 6 U.K.

6.1. The term ‘fibres’ used in the list in Annex 10 covers ‘natural fibres’ and ‘man-made staple fibres’ falling within CN codes 5501 to 5507, and fibres of a kind used for the manufacture of paper. U.K.

6.2. The term ‘natural fibres’ is used in the list in Annex 10 to refer to fibres other than artificial or synthetic fibres and is restricted to the stages before spinning takes place, including waste, and unless otherwise specified, the term ‘natural fibres’ includes fibres that have been carded, combed or otherwise processed but not spun. U.K.

6.3. The term ‘natural fibres’ includes horsehair falling within CN code 0503, silk falling within CN codes 5002 and 5003 as well as the wool fibres, fine or coarse animal hair falling within CN codes 5101 to 5105, cotton fibres falling within CN codes 5201 to 5203 and other vegetable fibres falling within CN codes 5301 to 5305. U.K.

6.4. The term ‘man-made staple fibres’ is used in the list in Annex 10 to refer to synthetic or artificial filament tow, staple fibres or waste, falling within CN codes 5501 to 5507. U.K.

6.5. The terms ‘textile pulp’ and ‘chemical materials’ are used in the list in Annex 10 to describe the non-textile materials (these are not classified in Chapters 50 to 63) which can be used to manufacture artificial or synthetic fibres or yarns, or fibres of a kind used for the manufacture of paper. U.K.

6.6. For products obtained from two or more textile materials the provisions appearing in column 3 are applicable for each of the textile materials of which the mixture is composed. U.K.

Note 7 U.K.

7.1. The term ‘prebleached’, used in the list in Annex 10 to characterize the level of manufacture required when certain non-originating materials are used, applies to certain yarns, woven fabrics and knitted or crocheted fabrics which have only been washed after the spinning or weaving operation. U.K.

Prebleached products are at an earlier stage of manufacture than bleached products, which have undergone several baths in bleaching agents (oxydizing agents such as hydrogen peroxyde and reducing agents).

7.2. The term ‘complete making-up’ used in the list in Annex 10 means that all the operations following cutting of the fabric or knitting or crocheting of the fabric directly to shape have to be performed. U.K.

However, making-up shall not necessarily be considered as incomplete where one or more finishing operations have not been carried out.

The following is a list of examples of finishing operations:

• fitting of buttons and/or other types of fastenings,

• making of button-holes,

• finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses,

• fitting of trimmings and accessories such as pockets, labels, badges, etc.,

• ironing and other preparations of garments for sale ‘ready made’.

Remarks concerning finishing operations — Special cases U.K.

It is possible that in particular manufacturing operations, the accomplishment of finishing operations, especially in the case of a combination of operations, is of such importance that these operations must be considered as going beyond simple finishing.

In these particular cases, the non-accomplishing of finishing operations will deprive the making-up of its complete nature.

7.3. The term ‘Impregnation, coating, covering or laminating’ does not cover those operations designed to bind fabrics together. U.K.