Rules of Non-Preferential and Preferential Origin – a Comparison

Rules of Non-Preferential and Preferential Origin – a Comparison
Abbreviations
Al Alternative Rule
CC Customs Code
Compl. Complexity
CH Switzerland
CTH change from any other heading
CTSH change from any other subheading
CTHS change to this split heading from any other split of this heading or from any other heading
CTSHS change to this split subheading from any other split of this subheading or from any other subheading or heading
GP General Principle
HS Harmonized System
LST Last Substantial Transformation (according to Art. 24 CC)
MCC Modernised Customs Code
No Number
PO Preferential Origin
Strict. Strictness
Legend
Entries in the table are made in three colours. Black entries refer to information which is contained in the used source as such. Additional information on the
heading or subheading level has been highlighted in green for the current Customs Code, in red for the list rules of non-preferential origin and in blue for the
rules of preferential origin.
Remarks
The nomenclature shown in below table is one as set out in the table of list rules for non-preferential origin.
These list rules have been taken from the website http://ec.europa.eu/taxation_customs/customs/customs_duties/rules_origin/nonpreferential/article_1622_en.htm
(as on 1 November 2010).
Rules of preferential origin have been taken from the current Protocol No. 3 of the Agreement between Agreement between the European Economic
Community and the Swiss Confederation.
The rules of preferential origin as per the aforementioned agreement are based on HS 2007, the list rules are still based on HS 2002.
Chapter note 1 on disassembly seems repetitive to GP II 2.4.1, Protocol No. 3 contains a similar stipulation in Article 7 (1) (n).
© Mendel Verlag 2010, Rules of Non-Preferential and Preferential Origin – a Comparison 1

Chapter 82
HS Code
No.
Description of Goods
Chapter 82 Tools, implements, cutlery, spoons and
forks, of base metal; parts thereof of
base metal
82.01 Hand tools, the following: spades,
shovels, mattocks, picks, hoes, forks and
rakes; axes, bill hooks and similar
hewing tools; secateurs and pruners of
any kind; scythes, sickles, hay knives,
hedge shears, timber wedges and other
tools of a kind used in agriculture,
horticulture or forestry
82.02 Hand saws; blades for saws of all kinds
(including slitting, slotting or toothless
saw blades)
CC
Origin Criteria
Evaluation
MCC (List Rules) Preferential Criteria CH High -> Low
Primary Rule Residual Rule Basic Rule Al Compl. Strict.
LST Manufacture from
materials of any heading,
except that of the
product
-> CTH *)
LST CTH 2) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by change of use
GP II 3 a) according to chapter note 4
GP II 3 b) as above
As specified for subheadings
8202.10 - Hand saws LST CTH 4)
-> inoperable blanks not further worked
as per chapter note may be used
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8202.20 - Band saw blades LST CTSH 1) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by disassembly
- Circular saw blades (including slitting
or slotting saw blades):
GP II 3 a) according to chapter note 4
GP II 3 b) as above
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5) 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
8202.31 -- With working part of steel LST CTSH 1) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by disassembly
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8202.39 -- Other, including parts As specified for split subheadings
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
CTH *) 1. MCC
2. PO
3. CC
1. PO
2. MCC
3. CC
© Mendel Verlag 2010, Rules of Non-Preferential and Preferential Origin – a Comparison 2

HS Code
No.
ex
8202.39 (a)
ex
8202.39 (b)
Description of Goods
-- Saw teeth and tooth segments for
circular saws
CC
Origin Criteria
Evaluation
MCC (List Rules) Preferential Criteria CH High -> Low
Primary Rule Residual Rule Basic Rule Al Compl. Strict.
LST CTH 1) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by disassembly
GP II 3 a) according to chapter note 4
GP II 3 b) as above
-- Other LST CTSHS 1) 4)
-> inoperable blanks not further worked
as per chapter note may be used;
CTH not by disassembly
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8202.40 - Chain saw blades As specified for split subheadings
ex
8202.40 (a)
ex
8202.40 (b)
-- Saw teeth and tooth segments
for chain saws
LST CTH 1) 4)
-> inoperable blanks not further worked
as per chapter note may be used;
CTH not by disassembly
GP II 3 a) according to chapter note 4
GP II 3 b) as above
-- Other LST CTSHS 1) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by disassembly
- Other saw blades:
8202.91 -- Straight saw blades, for
working metal
GP II 3 a) according to chapter note 4
GP II 3 b) as above
LST CTSH 1) 2) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by disassembly or change of use
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8202.99 -- Other LST CTH 1) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by disassembly
GP II 3 a) according to chapter note 4
GP II 3 b) as above
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
© Mendel Verlag 2010, Rules of Non-Preferential and Preferential Origin – a Comparison 3

HS Code
No.
Description of Goods
82.03 Files, rasps, pliers (including cutting
pliers), pincers, tweezers, metal cutting
shears, pipe-cutters, bolt croppers,
perforating punches and similar hand
tools
8203.10 - Files, rasps and similar tools LST CTSH 4)
-> inoperable blanks not further worked
as per chapter note may be used;
8203.20 - Pliers (including cutting pliers),
pincers, tweezers and similar tools
CC
Origin Criteria
Evaluation
MCC (List Rules) Preferential Criteria CH High -> Low
Primary Rule Residual Rule Basic Rule Al Compl. Strict.
As specified for subheadings 1. MCC
2. PO
3. CC
GP II 3 a) according to chapter note 4
GP II 3 b) as above
LST CTSH 4)
-> inoperable blanks not further worked
as per chapter note may be used;
8203.30 - Metal cutting shears and similar tools LST CTSH 2) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by change of use
8203.40 -Pipe-cutters, bolt croppers, perforating
punches and similar tools
82.04 Hand-operated spanners and wrenches
(including torque meter wrenches but
not including tap wrenches);
interchangeable spanner sockets, with or
without handles
- Hand-operated spanners and
wrenches:
GP II 3 a) according to chapter note 4
GP II 3 b) as above
LST CTSH 4)
-> inoperable blanks not further worked
as per chapter note may be used
As specified for subheadings
8204.11 -- Non-adjustable LST CTSH 4)
-> inoperable blanks not further worked
as per chapter note may be used
GP II 3 a) according to chapter note 4
GP II 3 b) as above
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
© Mendel Verlag 2010, Rules of Non-Preferential and Preferential Origin – a Comparison 4

HS Code
No.
Description of Goods
8204.12 -- Adjustable LST CTSH 4)
-> inoperable blanks not further worked
as per chapter note may be used
8204.20 - Interchangeable spanner sockets, with
or without handles
82.05 Hand tools (including glaziers'
diamonds), not elsewhere specified or
included; blow lamps; vices, clamps and
the like, other than accessories for and
parts of, machine tools; anvils; portable
forges; hand or pedal-operated grinding
wheels with frameworks
CC
Origin Criteria
Evaluation
MCC (List Rules) Preferential Criteria CH High -> Low
Primary Rule Residual Rule Basic Rule Al Compl. Strict.
GP II 3 a) according to chapter note 4
GP II 3 b) as above
LST CTSH 1) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by disassembly
GP II 3 a) according to chapter note 4
GP II 3 b) as above
As specified for subheadings
8205.10 - Drilling, threading or tapping tools LST CTH 4)
-> inoperable blanks not further worked
as per chapter note may be used
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8205.20 - Hammers and sledge hammers LST CTH 4)
-> inoperable blanks not further worked
as per chapter note may be used
8205.30 - Planes, chisels, gouges and similar
cutting tools for working wood
GP II 3 a) according to chapter note 4
GP II 3 b) as above
LST CTH 2) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by change of use
GP II 3 a) according to chapter note 4
GP II 3 b) as above
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
© Mendel Verlag 2010, Rules of Non-Preferential and Preferential Origin – a Comparison 5

HS Code
No.
Description of Goods
8205.40 - Screwdrivers LST CTH 4)
-> inoperable blanks not further worked
as per chapter note may be used
- Other hand tools (including glaziers'
diamonds):
CC
Origin Criteria
Evaluation
MCC (List Rules) Preferential Criteria CH High -> Low
Primary Rule Residual Rule Basic Rule Al Compl. Strict.
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8205.51 -- Household tools LST CTH 2) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by change of use
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8205.59 -- Other: As specified for the split subheadings
ex
8205.59 (a)
ex
8205.59 (b)
-- Apparatus for attaching
constructional elements
-- Parts for apparatus for attaching
constructional elements
LST CTH 2) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by change of use
GP II 3 a) according to chapter note 4
GP II 3 b) as above
LST CTSH 1) 2) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by disassembly or change of use
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8205.60 - Blow lamps LST CTH 4)
-> inoperable blanks not further worked
as per chapter note may be used
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8205.70 - Vices, clamps and the like LST CTH 4)
-> inoperable blanks not further worked
as per chapter note may be used
GP II 3 a) according to chapter note 4
GP II 3 b) as above
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
© Mendel Verlag 2010, Rules of Non-Preferential and Preferential Origin – a Comparison 6

HS Code
No.
Description of Goods
8205.80 - Anvils; portable forges; hand or pedaloperated
grinding wheels with
frameworks
8205.90 - Sets of articles of two or more of the
foregoing subheadings
CC
Origin Criteria
Evaluation
MCC (List Rules) Preferential Criteria CH High -> Low
Primary Rule Residual Rule Basic Rule Al Compl. Strict.
LST CTH 4)
-> inoperable blanks not further worked
as per chapter note may be used
GP II 3 a) according to chapter note 4
GP II 3 b) as above
LST CTH; or country of origin as determined
by Chapter Note 3) 4)
-> inoperable blanks not further worked
as per chapter note may be used; sets of
articles are originating in the country
representing the highest value
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
GP II 3 a) according to chapter note 3
and 4
GP II 3 b) as above
82.06 Tools of two or more of the headings
Nos. 82.02 to 82.05, put up in sets for
retail sale
82.07 Interchangeable tools for hand tools,
whether or not power-operated, or for
machine-tools (for example, for
pressing, stamping, punching, tapping,
threading, drilling, boring, broaching,
milling, turning or screw driving),
including dies for drawing or extruding
metal, and rock drilling or earth boring
tools
- Rock drilling or earth boring tools:
LST CTH, except from headings 82.02 to
82.05; or country of origin as determined
by Chapter Note 3) 4)
-> inoperable blanks not further worked
as per chapter note may be used;
sets of articles are originating in the
country representing the highest value
GP II 3 a) according to chapter note 3
and 4
GP II 3 b) as above
GP II 3 c) superposed by chapter note 4 Manufacture from
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
materials of any heading,
except those of headings
8202 to 8205. However,
tools of headings 8202 to
8205 may be
incorporated into the
set, provided that their
total value does not
exceed 15% of the exworks
price of the set
-> CTH, except from
headings 8202 to 8205;
15% value exception for
tools under these
headings
As specified for subheadings Manufacture:
- from materials of any
heading, except that of
the product, and
- in which the value of all
the materials used does
not exceed 40% of the
ex-works price of the
product
-> CTH *) + max. 40%
value rule
1. MCC
2. PO
3. CC
1. PO
2. MCC
3. CC
© Mendel Verlag 2010, Rules of Non-Preferential and Preferential Origin – a Comparison 7

HS Code
No.
Description of Goods
8207.13 -- With working part of cermets LST CTSH 4)
-> inoperable blanks not further worked
as per chapter note may be used
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8207.19 -- Other, including parts As specified for split subheadings
ex
8207.19 (a)
ex
8207.19 (b)
CC
-- Parts LST CTH 1) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by disassembly
Origin Criteria
Evaluation
MCC (List Rules) Preferential Criteria CH High -> Low
Primary Rule Residual Rule Basic Rule Al Compl. Strict.
GP II 3 a) according to chapter note 4
GP II 3 b) as above
-- Other LST CTSH 4)
-> inoperable blanks not further worked
as per chapter note may be used
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8207.20 - Dies for drawing or extruding metal LST CTSH 2) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by change of use
8207.30 - Tools for pressing, stamping or
punching
GP II 3 a) according to chapter note 4
GP II 3 b) as above
LST CTSH 4)
-> inoperable blanks not further worked
as per chapter note may be used
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8207.40 - Tools for tapping or threading LST CTSH 4)
-> inoperable blanks not further worked
as per chapter note may be used
GP II 3 a) according to chapter note 4
GP II 3 b) as above
GP II 3 c) superposed by chapter note 4 CTH *) + max. 40%
GP II 3 d) no residual rule on chapter value rule
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4 CTH *) + max. 40%
GP II 3 d) no residual rule on chapter value rule
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4 CTH *) + max. 40%
GP II 3 d) no residual rule on chapter value rule
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4 CTH *) + max. 40%
GP II 3 d) no residual rule on chapter value rule
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4 CTH *) + max. 40%
GP II 3 d) no residual rule on chapter value rule
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4 CTH *) + max. 40%
GP II 3 d) no residual rule on chapter value rule
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
© Mendel Verlag 2010, Rules of Non-Preferential and Preferential Origin – a Comparison 8

HS Code
No.
Description of Goods
8207.50 - Tools for drilling, other than for rock
drilling
CC
Origin Criteria
Evaluation
MCC (List Rules) Preferential Criteria CH High -> Low
Primary Rule Residual Rule Basic Rule Al Compl. Strict.
LST CTSH 2) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by change of use
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8207.60 - Tools for boring or broaching LST CTSH 4)
-> inoperable blanks not further worked
as per chapter note may be used
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8207.70 - Tools for milling LST CTSH 4)
-> inoperable blanks not further worked
as per chapter note may be used
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8207.80 - Tools for turning LST CTSH 4)
-> inoperable blanks not further worked
as per chapter note may be used
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8207.90 - Other interchangeable tools LST CTSH 1) 2) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by disassembly or change of use
82.08 Knives and cutting blades, for machines
or for mechanical appliances
GP II 3 a) according to chapter note 4
GP II 3 b) as above
GP II 3 c) superposed by chapter note 4 CTH *) + max. 40%
GP II 3 d) no residual rule on chapter value rule
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4 CTH *) + max. 40%
GP II 3 d) no residual rule on chapter value rule
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4 CTH *) + max. 40%
GP II 3 d) no residual rule on chapter value rule
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4 CTH *) + max. 40%
GP II 3 d) no residual rule on chapter value rule
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4 CTH *) + max. 40%
GP II 3 d) no residual rule on chapter value rule
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
As specified for subheadings Manufacture:
- from materials of any
heading, except that of
the product, and
- in which the value of all
the materials used does
not exceed 40% of the
ex-works price of the
product
-> CTH *) + max. 40%
value rule
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
© Mendel Verlag 2010, Rules of Non-Preferential and Preferential Origin – a Comparison 9

HS Code
No.
Description of Goods
8208.10 - For metal working LST CTSH 2) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by change of use
CC
Origin Criteria
Evaluation
MCC (List Rules) Preferential Criteria CH High -> Low
Primary Rule Residual Rule Basic Rule Al Compl. Strict.
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8208.20 - For wood working LST CTSH 2) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by change of use
8208.30 - For kitchen appliances or for machines
used by the food industry
8208.40 - For agricultural, horticultural or
forestry machines
GP II 3 a) according to chapter note 4
GP II 3 b) as above
LST CTSH 2) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by change of use
GP II 3 a) according to chapter note 4
GP II 3 b) as above
LST CTSH 2) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by change of use
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8208.90 - Other LST CTSH 2) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by change of use
82.09 Plates, sticks, tips and the like for tools,
unmounted, of cermets
GP II 3 a) according to chapter note 4
GP II 3 b) as above
LST CTH 1) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by disassembly
GP II 3 a) according to chapter note 4
GP II 3 b) as above
GP II 3 c) superposed by chapter note 4 CTH *) + max. 40%
GP II 3 d) no residual rule on chapter value rule
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4 CTH *) + max. 40%
GP II 3 d) no residual rule on chapter value rule
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4 CTH *) + max. 40%
GP II 3 d) no residual rule on chapter value rule
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4 CTH *) + max. 40%
GP II 3 d) no residual rule on chapter value rule
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4 CTH *) + max. 40%
GP II 3 d) no residual rule on chapter value rule
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
© Mendel Verlag 2010, Rules of Non-Preferential and Preferential Origin – a Comparison 10

HS Code
No.
Description of Goods
82.10 Hand-operated mechanical appliances,
weighing 10 kg or less, used in the
preparation, conditioning or serving of
food or drink
82.11 Knives with cutting blades, serrated or
not (including pruning knives), other
than knives of heading No. 82.08, and
blades therefor
CC
Origin Criteria
Evaluation
MCC (List Rules) Preferential Criteria CH High -> Low
Primary Rule Residual Rule Basic Rule Al Compl. Strict.
LST CTH 2) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by change of use
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8211.10 - Sets of assorted articles LST CTH; or country of origin as determined
by Chapter Note. 3) 4)
-> inoperable blanks not further worked
as per chapter note may be used;
sets of articles are originating in the
country representing the highest value
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
CTH *) 1. MCC
2. PO
3. CC
As specified for subheadings Manufacture from
materials of any heading,
except that of the
product. However, knife
blades and handles of
base metal may be used
-> CTH *) + use of knife
blades and handles of
base metal
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
CTH *) + use of knife
blades and handles of
base metal
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
GP II 3 a) according to chapter note 3
and 4
GP II 3 b) as above
- Other: CTH *) + use of knife
blades and handles of
base metal
8211.91 -- Table knives having fixed blades LST CTH 2) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by change of use
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8211.92 -- Other knives having fixed blades LST CTH 2) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by change of use
GP II 3 a) according to chapter note 4
GP II 3 b) as above
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
CTH *) + use of knife
blades and handles of
base metal
CTH *) + use of knife
blades and handles of
base metal
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
© Mendel Verlag 2010, Rules of Non-Preferential and Preferential Origin – a Comparison 11

HS Code
No.
Description of Goods
8211.93 -- Knives having other than fixed blades LST CTH 4)
-> inoperable blanks not further worked
as per chapter note may be used
CC
Origin Criteria
Evaluation
MCC (List Rules) Preferential Criteria CH High -> Low
Primary Rule Residual Rule Basic Rule Al Compl. Strict.
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8211.94 -- Blades LST CTH 1) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by disassembly
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8211.95 -- Handles of base metal LST CTH 1) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by disassembly
82.12 Razors and razor blades (including razor
blade blanks in strips)
GP II 3 a) according to chapter note 4
GP II 3 b) as above
As specified for subheadings
8212.10 - Razors LST CTH 4)
-> inoperable blanks not further worked
as per chapter note may be used
8212.20 - Safety razor blades, including razor
blade blanks in strips
ex
8212.20 (a)
ex
8212.20 (b)
GP II 3 a) according to chapter note 4
GP II 3 b) as above
As specified for split subheadings
- Safety razor blades LST CTH 1) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by disassembly
GP II 3 a) according to chapter note 4
GP II 3 b) as above
- Razor blade blanks in strips LST CTH 4)
-> inoperable blanks not further worked
as per chapter note may be used
GP II 3 a) according to chapter note 4
GP II 3 b) as above
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
CTH *) + use of knife
blades and handles of
base metal
Manufacture from
materials of any heading,
except that of the
product
-> CTH *)
CTH *) + use of knife
blades and handles of
base metal
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
© Mendel Verlag 2010, Rules of Non-Preferential and Preferential Origin – a Comparison 12

HS Code
No.
Description of Goods
8212.90 - Other parts LST CTH 1) 4)
-> inoperable blanks not further worked
as per chapter note may be used; CTH
not by disassembly
82.13 Scissors, tailors' shears and similar
shears, and blades therefore
82.14 Other articles of cutlery (for example,
hair clippers, butchers' or kitchen
cleavers, choppers and mincing knives,
paper knives); manicure or pedicure sets
and instruments (including nail files)
8214.10 - Paper knives, letter openers, erasing
knives, pencil sharpeners and blades
therefore
8214.20 - Manicure or pedicure sets and
instruments (including nail files)
ex
8214.20 (a)
CC
Origin Criteria
Evaluation
MCC (List Rules) Preferential Criteria CH High -> Low
Primary Rule Residual Rule Basic Rule Al Compl. Strict.
GP II 3 a) according to chapter note 4
GP II 3 b) as above
LST CTH 4)
-> inoperable blanks not further worked
as per chapter note may be used
GP II 3 a) according to chapter note 4
GP II 3 b) as above
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4
GP II 3 d) no residual rule on chapter
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
CTH *) 1. MCC
2. PO
3. CC
CTH *) 1. MCC
2. PO
3. CC
As specified for subheadings Manufacture from
materials of any heading,
except that of the
product. However,
handles of base metal
may be used
-> CTH *) + use of
handles of base metal
LST CTH 4)
-> inoperable blanks not further worked
as per chapter note may be used
GP II 3 a) according to chapter note 4
GP II 3 b) as above
As specified for split subheadings
- Manicure or pedicure sets LST CTH, except from scissors of headings
82.12 and 82.13 ; or country of origin as
determined by Chapter Note 3) 4)
-> inoperable blanks not further worked
as per chapter note may be used; sets of
articles are originating in the country
representing the highest value
GP II 3 a) according to chapter note 3
and 4
GP II 3 b) as above
GP II 3 c) superposed by chapter note 4 CTH *) + use of handles
GP II 3 d) no residual rule on chapter of base metal
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4 CTH *) + use of handles
GP II 3 d) no residual rule on chapter of base metal
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
© Mendel Verlag 2010, Rules of Non-Preferential and Preferential Origin – a Comparison 13

HS Code
No.
ex
8214.20 (b)
Description of Goods
- Manicure or pedicure instruments
(including nail files)
CC
Origin Criteria
Evaluation
MCC (List Rules) Preferential Criteria CH High -> Low
Primary Rule Residual Rule Basic Rule Al Compl. Strict.
LST CTH 4)
-> inoperable blanks not further worked
as per chapter note may be used
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8214.90 - Other LST CTH/CTSH 4)
-> inoperable blanks not further worked
as per chapter note may be used
82.15 Spoons, forks, ladles, skimmers, cakeservers,
fish-knives, butter-knives, sugar
tongs and similar kitchen or tableware
8215.10 - Sets of assorted articles containing at
least one article plated with precious
metal
GP II 3 a) according to chapter note 4
GP II 3 b) as above
GP II 3 c) superposed by chapter note 4 CTH *) + use of handles
GP II 3 d) no residual rule on chapter of base metal
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4 CTH *) + use of handles
GP II 3 d) no residual rule on chapter of base metal
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
As specified for subheadings Manufacture from
materials of any heading,
except that of the
product. However,
handles of base metal
may be used
-> CTH *) + use of
handles of base metal
LST CTH; or country of origin as determined
by Chapter Note 3) 4)
-> inoperable blanks not further worked
as per chapter note may be used; sets of
articles are originating in the country
representing the highest value
GP II 3 c) superposed by chapter note 4 CTH *) + use of handles
GP II 3 d) no residual rule on chapter of base metal
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
GP II 3 a) according to chapter note 3
and 4
GP II 3 b) as above
8215.20 - Other sets of assorted articles LST CTH; or country of origin as determined
by Chapter Note 3) 4)
-> inoperable blanks not further worked
as per chapter note may be used; sets of
articles are originating in the country
representing the highest value
GP II 3 c) superposed by chapter note 4 CTH *) + use of handles
GP II 3 d) no residual rule on chapter of base metal
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
1. MCC
2. PO
3. CC
1. PO
2. MCC
3. CC
- Other:
GP II 3 a) according to chapter note 3
and 4
GP II 3 b) as above
© Mendel Verlag 2010, Rules of Non-Preferential and Preferential Origin – a Comparison 14

HS Code
No.
Description of Goods
8215.91 -- Plated with precious metal LST CTH 4)
-> inoperable blanks not further worked
as per chapter note may be used
CC
Origin Criteria
Evaluation
MCC (List Rules) Preferential Criteria CH High -> Low
Primary Rule Residual Rule Basic Rule Al Compl. Strict.
GP II 3 a) according to chapter note 4
GP II 3 b) as above
8215.99 -- Other LST CTH 4)
-> inoperable blanks not further worked
as per chapter note may be used
GP II 3 a) according to chapter note 4
GP II 3 b) as above
GP II 3 c) superposed by chapter note 4 CTH *) + use of handles
GP II 3 d) no residual rule on chapter of base metal
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
GP II 3 c) superposed by chapter note 4 CTH *) + use of handles
GP II 3 d) no residual rule on chapter of base metal
level
GP II 3 e) materials from a single country
GP II 3 f) materials from different
countries -> value 5)
*) General tolerance rule of 10% applies according to Art. 6, paragraph 2 of Protocol No. 3 (“… non-originating materials which, according to the conditions set out in the list in Annex II,
shall not be used in the manufacture of a product may nevertheless be used, provided that:
(a) their total value does not exceed 10% of the ex-works price of the product;
(b) any of the percentages given in the list for the maximum value of non-originating materials are not exceeded by virtue of this paragraph.”)
1. MCC
2. PO
3. CC
1. MCC
2. PO
3. CC
1. PO
2. MCC
3. CC
1. PO
2. MCC
3. CC
Chapter Notes (to the List Rules of non-preferential origin)
1) Disassembly
Disassembly operations, including those which result in a change of tariff classification, shall not be considered origin conferring. The parts or any article recovered from the good shall retain the
country of origin of the good prior to disassembly.
2) Change of use
A change of classification which results from the change of use of a good that has not undergone any further working or processing shall not be considered as the change required by the rule set
out in Appendix 2. The good shall retain the country of origin it had prior to the change of classification.
3) Sets
1. Putting articles up in sets shall not be considered as a substantial transformation;
2. The country of origin of a set put up from articles that originate in one country shall be that country;
3. The country of origin of a set put up from articles that originate in more than one country shall be the country of the article(s) representing the highest value, the value of the articles having
the same origin being taken together.
4) Incomplete or unfinished goods under the HS GIR 2(a)
A good or part produced from a blank:
1. The country of origin of a good or part produced from a blank which by application of the Harmonized System General Interpretative Rule 2(a) is classified in the same heading, subheading
or subdivision as the complete or finished good or part, shall be the country in which every working edge, working surface and working part was configured to final shape and dimension,
provided, in its imported condition, the blank from which it was produced:
(i) was not capable of functioning, and
(ii) was not advanced beyond the initial stamping process or any processing required to remove the material from the forging platter or casting mold.
2. If the criteria in paragraph 1 are not satisfied, the country of origin is the country of origin of the blank of this chapter.
5) Application of Major Portion Rule
The criterion to determine the major portion of the materials as set forth in "General principles", II, 3, (f) for this Chapter is value
© Mendel Verlag 2010, Rules of Non-Preferential and Preferential Origin – a Comparison 15

GENERAL PRINCIPLES
N.B.: when using the present rules, the principles/definitions of Annex 9 of Commission Regulation No 2454/93 (IPC) have to apply.
I. Definitions
"Originating material" means a material whose country of origin, as determined under these rules, is the same country as the country in which the material is
used in production.
"Non-originating material" means a material whose country of origin, as determined under these rules, is not the same country as the country in which that
material is used in production.
"Chapter" means the first two digits of the classification in the Harmonised System (HS) nomenclature.
"Heading" means the first four digits of the classification in the Harmonised System (HS) nomenclature.
"Subheading" means the first six digits of the classification in the Harmonised System (HS) nomenclature.
"CC" means change from any other chapter.
"CTH" means change from any other heading.
"CTSH" means change from any other subheading.
"CTHS" means change to this split heading from any other split of this heading or from any other heading;
"CTSHS" means change to this split subheading from any other split of this subheading or from any other subheading or heading.
II. Product Specific Rules
1. Scope of Application
The following sets forth rules for determining the country of origin of a good when the origin of the good is not determined under Article 23 of the Community
Customs Code.
2. Application of Rules
(1) The rules provided here are to be applied to goods based upon their classification in the HS and any additional subdivisions created there under.
(2) All primary rules contained in the table of "list rules" are co-equal.
(3) Unless otherwise specified, primary rules laid down under 3 shall apply only to non-originating materials.
(4) Where the primary rules require a change in classification, the following changes in classification shall not be considered in determining the origin of the
good:
1) changes which result from disassembly;
2) changes which result from packaging or repackaging;
3) changes which result solely from application of General Rule of Interpretation 2 (a) of the HS with respect to collections of parts that are presented as
unassembled or disassembled articles.
4) changes which result from merely putting up in sets.
However, such changes shall not preclude conferring origin on a good if origin is conferred as a result of other operations.
(5) Where none of the primary rules are satisfied, origin shall be determined according to Rule 3 (c) through (f) of this Appendix.
© Mendel Verlag 2010, Rules of Non-Preferential and Preferential Origin – a Comparison 16

3. Determination of origin
The country of origin shall be determined in accordance with the following provisions, applied in sequence:
Primary Rules
(a) The country of origin of a good is the country designated as such in the applicable primary rule contained in the table of "list rules";
(b) The country of origin of a good is the last country of production, provided that a primary rule (see table of "list rules") applicable to the good was satisfied
in that country;
Residual Rules
(c) When a good is produced by further processing of an article which is classified in the same subdivision as the good, the country of origin of the good shall
be the single country in which that article originated;
(N.B.: the term "subdivision" relates to the level of classification of the good, i.e. heading, subheading or split (sub)heading, as specified in the table of "list
rules").
(d) The country of origin of the good shall be determined as indicated in the applicable residual rule specified at the chapter level;
(e) When the good is produced from materials all of which originated in a single country, the country of origin of the good shall be the country in which those
materials originated;
(f) When the good is produced from materials (whether or not originating) of more than one country, the country of origin of the good shall be the country in
which the major portion of those materials originated, as determined on the basis specified in each chapter.
© Mendel Verlag 2010, Rules of Non-Preferential and Preferential Origin – a Comparison 17