Annexure-1 - Product Specific Rules - (Rule 5 Goods not wholly obtained or produced) - Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009

Annexure-I (See rule 5) Product Specific Rules PART-I For the purposes of this annexure,- 1. The following definitions apply: (a) the "product specific rules" in this Annexure are structured on the basis of the Harmonised System, including its General Interpretative Rules, Section Notes and Chapter Notes; (b) "chapter" means a chapter of the Harmonised System; (c) "heading" means the first four digits in the tariff classification number under the Harmonised System; (d) "sub-heading" means the first six digits in the tariff classification number under the Harmonised System; and, (e) "rule" means, unless the context otherwise requires, a product specific rule. 2. The specific rule, or specific set of rules, that applies to a particular heading or sub-heading is set out immediately adjacent to the heading or sub-heading. 3. A requirement of a change in tariff classification applies only to non-originating materials. 4. Where a specific rule of origin is defined using the criterion of a change in tariff classification, and the rule is written to exclude tariff provisions at the level of a chapter, heading or sub-heading of the Harmonised System, each State party shall construe the rule of origin to require that materials classified in those excluded provisions be originating for the good to qualify as originating. PART-II Chapter 1 Live Animals 01.01-01.06 All the animals of Chapter 1 shall be wholly obtained. Chapter 2 Meat and Edible Meat Offal 02.01-02.10 Manufacture in which all the materials of Chapter 1 and 2 used are wholly obtained. Chapter 3 Fish and Crustaceans, Molluscs and Other Aquatic Invertebrates 03.01-03.07 Manufacture in which all the 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 04.01-04.10 Manufacture in which all the materials of Chapter 4 used are wholly obtained. Chapter 5 Products of Animal Origin, Not Elsewhere Specified or Included 05.01-05.11 Manufacture in which all the materials of Chapter 5 used are wholly obtained. Chapter 6 Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage 06.01-06.04 Manufacture in which all the materials of Chapter 6 used are wholly obtained. Chapter 7 Edible Vegetables and Certain Roots and Tubers 07.01-07.14 Manufacture in which all the materials of Chapter 7 used are wholly obtained. Chapter 8 Edible Fruit and Nuts; Peel of Citrus Fruit or Melons 08.01-08.14 Manufacture in which all the materials of Chapter 8 used are wholly obtained. Chapter 9 Coffee, Tea, Maté and Spices 09.01-09.10 Manufacture in which all the materials of Chapter 9 used are wholly obtained. Chapter 10 Cereals 10.01-10.08 Manufacture in which all the materials of Chapter 10 used are wholly obtained. Chapter 11 Products of the Milling Industry; Malt; Starches; Insulin; Wheat Gluten 11.01-11.09 Manufacture in which all the materials of Chapter 7, 8 and 10 used are wholly obtained. Chapter 12 Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruit; Industrial or Medicinal Plants; Straw and Fodder 12.01-12.14 Manufacture in which all the materials of Chapter 12 used are wholly obtained. Chapter 13 Lac; Gums, Resins and Other Vegetable Saps and Extracts 13.01-13.02 Manufacture in which all the materials of Chapter 13 used are wholly obtained. Chapter 14 Vegetable Plaiting Materials; Vegetable Products Not Elsewhere Specified or Included 14.01-14.04 Manufacture in which all the materials of Chapter 14 used are wholly obtained. Chapter 15 Animal or vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes 15.01-15.03 A change to heading 15.01 through 15.03 from any other chapter, provided that there is a regional value content of not less than 40 per cent. 15.04 A change to heading 15.04 from any other heading, provided that there is a regional value content of not less than 40 per cent. 15.07-15.22 A change to heading 15.07 through 15.22 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 16 Preparations of Meat, of Fish or of Crustaceans, Molluscs or Other Aquatic Invertebrates 1604.11-1604.19 A change to sub-heading 1604.11 through 1604.19 from any other heading, provided that there is a regional value content of not less than 40 per cent. 1604.30-1605.30 A change to sub-heading 1604.30 through 1605.30 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 18 Cocoa and Cocoa Preparations 18.01-18.02 A change to heading 18.01 through 18.02 from any other chapter, provided that there is a regional value content of not less than 40 per cent. 18.03-18.06 A change to heading 18.03 through 18.06 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 19 Preparations of Cereals, Flour, Starch or milk; Pastrycooks' Products 1902.11-1905.20 A change to sub-heading 1902.11 through 1905.20 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 20 Preparations of Vegetables, Fruit, Nuts or Other Parts of Plants 2001.10-2003.10 A change to sub-heading 2001.10 through 2003.10 from any other heading, provided that there is a regional value content of not less than 40 per cent. 2003.20-2003.90 A change to sub-heading 2003.20 through 2003.90 from any other chapter, provided that there is a regional value content of not less than 40 per cent. 2004.10-2005.80 A change to sub-heading 2004.10 through 2005.80 from any other heading, provided that there is a regional value content of not less than 40 per cent. 2005.90-2006.00 A change to sub-heading 2005.90 through 2006.00 from any other chapter, provided that there is a regional value content of not less than 40 per cent. 2007.10-2008.11 A change to sub-heading 2007.10 through 2008.11 from any other heading, provided that there is a regional value content of not less than 40 per cent. 2008.19 A change to sub-heading 2008.19 from any other chapter, provided that there is a regional value content of not less than 40 per cent. 2008.20-2009.90 A change to sub-heading 2008.20 through 2009.90 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 21 Miscellaneous Edible Preparations 2101.11-2106.10 A change to sub-heading 2101.11 through 2106.10 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 22 Beverages, Spirits and Vinegar 22.02 A change to heading 22.02 from any other heading, provided that there is a regional value content of not less than 40 per cent. 2208.90 A change to sub-heading 2208.90 from any other heading. 22.09 A change to heading 22.09 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 23 Residues and Waste from the Food Industries; Prepared Animal Fodder 2301.20 A change to sub-heading 2301.20 from any other chapter. Chapter 27 Mineral Fuels, Mineral Oils and Products of Their Distillation; Bituminous Substances; Mineral Waxes 27.07 A change to heading 27.07 from any other heading. 2710.11-2710.19 A change to sub-heading 2710.11 through 2710.19 from any other heading. 2713.20 A change to sub-heading 2713.20 from any other heading. Chapter 28 Inorganic Chemicals; Organic or Inorganic Compounds of Precious Metals, of Rare-earth Metals, of Radioactive Elements or of Isotopes 28.01-28.03 A change to heading 28.01 through 28.03 from any other heading. 2804.21-2804.29 A change to sub-heading 2804.21 through 2804.29 from any other heading. 2804.50 A change to sub-heading 2804.50 from any other heading. 2804.69-2804.90 A change to sub-heading 2804.69 through 2804.90 from any other heading. 2805.19-2805.30 A change to sub-heading 2805.19 through 2805.30 from any other heading. 28.06 A change to heading 28.06 from any other heading, provided that there is a regional value content of not less than 35 per cent. 28.07 A change to heading 28.07 from any other heading, provided that there is a regional value content of not less than 30 per cent. 2809.20 A change to sub-heading 2809.20 from any other heading, provided that there is a regional value content of not less than 30 per cent. 2815.11 A change to sub-heading 2815.11 from any other heading, provided that there is a regional value content of not less than 35 per cent. 2815.12 A change to sub-heading 2815.12 from any other heading. 2815.20 A change to sub-heading 2815.20 from any other heading, provided that there is a regional value content of not less than 30 per cent. 28.17 A change to heading 28.17 from any other heading. 2821.10 A change to sub-heading 2821.10 from any other heading, provided that there is a regional value content of not less than 30 per cent. 2823.00-2824.10 A change to sub-heading 2823.00 through 2824.10 from any other heading, provided that there is a regional value content of not less than 30 per cent. 2825.10 A change to sub-heading 2825.10 from any other heading, provided that there is a regional value content of not less than 30 per cent. 2827.32 A change to sub-heading 2827.32 from any other heading, provided that there is a regional value content of not less than 35 per cent. 2827.59 A change to sub-heading 2827.59 from any other heading, provided that there is a regional value content of not less than 30 per cent. 2828.90 A change to sub-heading 2828.90 from any other heading, provided that there is a regional value content of not less than 35 per cent. 2832.10 A change to sub-heading 2832.10 from any other heading 2836.40 A change to sub-heading 2836.40 from any other heading, provided that there is a regional value content of not less than 30 per cent. 2836.99-2837.19 A change to sub-heading 2836.99 through 2837.19 from any other heading, provided that there is a regional value content of not less than 30 per cent. 28.47 A change to heading 28.47 from any other heading, provided that there is a regional value content of not less than 30 per cent. Chapter 29 Organic Chemicals 2902.11-2902.41 A change to sub-heading 2902.11 through 2902.41 from any other heading. 2902.43-2902.44 A change to sub-heading 2902.43 through 2902.44 from any other heading. 2902.60-2902.70 A change to sub-heading 2902.60 through 2902.70 from any other heading. 2903.12-2903.13 A change to sub-heading 2903.12 through 2903.13 from any other heading. 2903.15 A change to sub-heading 2903.15 from any other heading. 2903.21-2903.29 A change to sub-heading 2903.21 through 2903.29 from any other heading. 2903.47-2903.49 A change to sub-heading 2903.47 through 2903.49 from any other heading. 2903.59-2903.61 A change to sub-heading 2903.59 through 2903.61 from any other heading. 2903.69-2904.90 A change to sub-heading 2903.69 through 2904.90 from any other heading. 2905.12-2905.19 A change to sub-heading 2905.12 through 2905.19 from any other heading. 2905.31-2905.42 A change to sub-heading 2905.31 through 2905.42 from any other heading. 2905.49-2905.51 A change to sub-heading 2905.49 through 2905.51 from any other heading. 2906.12 A change to sub-heading 2906.12 from any other heading. 2906.19-2907.13 A change to sub-heading 2906.19 through 2907.13 from any other heading. 2907.15-2908.20 A change to sub-heading 2907.15 through 2908.20 from any other heading. 2909.19-2909.49 A change to sub-heading 2909.19 through 2909.49 from any other heading. 2910.10-2912.30 A change to sub-heading 2910.10 through 2912.30 from any other heading. 2912.60-2914.19 A change to sub-heading 2912.60 through 2914.19 from any other heading. 2914.22 A change to sub-heading 2914.22 from any other heading. 2914.39-2914.50 A change to sub-heading 2914.39 through 2914.50 from any other heading. 2914.70-2915.23 A change to sub-heading 2914.70 through 2915.23 from any other heading. 2915.29-2915.39 A change to sub-heading 2915.29 through 2915.39 from any other heading. 2915.60 A change to sub-heading 2915.60 from any other heading. 2916.11-2917.32 A change to sub-heading 2916.11 through 2917.32 from any other heading. 2917.34-2917.39 A change to sub-heading 2917.34 through 2917.39 from any other heading. 2918.15-2918.19 A change to sub-heading 2918.15 through 2918.19 from any other heading. 2918.90-2919.00 A change to sub-heading 2918.90 through 2919.00 from any other heading. 2920.90 A change to sub-heading 2920.90 from any other heading. 2921.12-2921.45 A change to sub-heading 2921.12 through 2921.45 from any other heading. 2921.51-2922.13 A change to sub-heading 2921.51 through 2922.13 from any other heading. 2922.19-2922.29 A change to sub-heading 2922.19 through 2922.29 from any other heading. 2922.41 A change to sub-heading 2922.41 from any other heading. 2923.90 A change to sub-heading 2923.90 from any other heading. 2924.19 A change to sub-heading 2924.19 from any other heading. 2925.11 A change to sub-heading 2925.11 from any other heading. 2925.19-2926.20 A change to sub-heading 2925.19 through 2926.20 from any other heading. 2927.00-2930.10 A change to sub-heading 2927.00 through 2930.10 from any other heading. 2930.30 A change to sub-heading 2930.30 from any other heading. 2931.00-2932.11 A change to sub-heading 2931.00 through 2932.11 from any other heading. 2933.61 A change to sub-heading 2933.61 from any other heading. 2933.71 A change to sub-heading 2933.71 from any other heading. 2934.20-2934.30 A change to sub-heading 2934.20 through 2934.30 from any other heading. 29.42 A change to heading 29.42 from any other heading. Chapter 32 Tanning or Dyeing Extracts; Tannins and Their Derivatives; Dyes, Pigments and Other Colouring Matter; Paints and Varnishes; Putty and Other Mastics; Inks 32.01 A change to heading 32.01 from any other heading, provided that there is a regional value content of not less than 35 per cent. 3202.90-3203.00 A change to sub-heading 3202.90 through 3203.00 from any other heading, provided that there is a regional value content of not less than 35 per cent. 3204.11 A change to sub-heading 3204.11 from any other heading, provided that there is a regional value content of not less than 30 per cent. 3204.12-3204.16 A change to sub-heading 3204.12 through 3204.16 from any other heading, provided that there is a regional value content of not less than 35 per cent. 3204.17-3204.19 A change to sub heading 3204.17 through 3204.19 from any other heading, provided that there is a regional value content of not less than 30 per cent. 3205.00-3206.43 A change to sub-heading 3205.00 through 3206.43 from any other heading, provided that there is a regional value content of not less than 35 per cent. 3206.50-3208.90 A change to sub-heading 3206.50 through 3208.90 from any other heading, provided that there is a regional value content of not less than 35 per cent. 3209.90 A change to sub-heading 3209.90 from any other heading, provided that there is a regional value content of not less than 35 per cent. 32.11-32.12 A change to heading 32.11 through 32.12 from any other heading, provided that there is a regional value content of not less than 35 per cent. 3213.90-3215.90 A change to sub-heading 3213.90 through 3215.90 from any other heading, provided that there is a regional value content of not less than 35 per cent. Chapter 39 Plastics and Articles Thereof 3901.10-3901.20 A change to sub-heading 3901.10 through 3901.20 from any other heading. 3901.30-3901.90 A change to sub-heading 3901.30 through 3901.90 from any other heading, provided that there is a regional value content of not less than 25 per cent. 3902.10-3904.22 A change to sub-heading 3902.10 through 3904.22 from any other heading. 3904.30 A change to sub-heading 3904.30 from any other heading, provided that there is a regional value content of not less than 25 per cent. 3904.50-3905.29 A change to sub-heading 3904.50 through 3905.29 from any other heading. 3905.30 A change to sub-heading 3905.30 from any other heading, provided that there is a regional value content of not less than 25 per cent. 3906.10 A change to sub-heading 3906.10 from any other heading, provided that there is a regional value content of not less than 25 per cent. 3906.90-3907.30 A change to sub-heading 3906.90 through 3907.30 from any other heading. 3907.40 A change to sub-heading 3907.40 from any other heading, provided that there is a regional value content of not less than 25 per cent. 3907.50-3907.91 A change to sub-heading 3907.50 through 3907.91 from any other heading. 3907.99-3908.90 A change to sub-heading 3907.99 through 3908.90 from any other heading, provided that there is a regional value content of not less than 25 per cent. 3909.50 A change to sub-heading 3909.50 from any other heading, provided that there is a regional value content of not less than 25 per cent. 39.10 A change to heading 39.10 from any other heading. 3911.10 A change to sub-heading 3911.10 from any other heading, provided that there is a regional value content of not less than 25 per cent. Chapter 40 Rubber and Articles Thereof 4002.11 A change to sub-heading 4002.11 from any other heading. 4002.20-4002.70 A change to sub-heading 4002.20 through 4002.70 from any other heading. 4002.91-4002.99 A change to sub-heading 4002.91 through 4002.99 from any other heading. Chapter 41 Raw Hides and Skins (Other Than Furskins) and Leather 41.04-41.15 A change to heading 41.04 through 41.15 from any other heading. Chapter 42 Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other Than Silk-worm Gut) 42.01-42.06 A change to heading 42.01 through 42.06 from any other heading. Chapter 44 Wood and Articles of Wood; Wood Charcoal 44.01-44.06 A change to heading 44.01 through 44.06 from any other heading. Textile goods falling within Chapter 50 through 60 A change to heading 50.01 through 60.06 from any other heading, provided that there is a regional value content of not less than 40 per cent. Apparel goods falling within Chapter 61 through 63 61.01-63.10 Manufacture from non-originating yarn Chapter 64 Footwear, Gaiters and the Like; Parts of Such Articles 6401.10 A change to sub-heading 6401.10 from any other heading, provided that there is a regional value content of not less than 40 per cent. 6402.12-6402.19 A change to sub-heading 6402.12 through 6402.19 from any other heading, provided that there is a regional value content of not less than 40 per cent. 6402.30-6403.19 A change to sub-heading 6402.30 through 6403.19 from any other heading, provided that there is a regional value content of not less than 40 per cent. 6403.30-6404.11 A change to sub-heading 6403.30 through 6404.11 from any other heading, provided that there is a regional value content of not less than 40 per cent. 64.05 A change to heading 64.05 from any other heading, provided that there is a regional value content of not less than 40 per cent. 6406.20 A change to sub-heading 6406.20 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 68 Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials 68.13 A change to heading 68.13 from any other heading, provided that there is a regional value content of not less than 35 per cent. Chapter 70 Glass and Glassware 70.07 A change to heading 70.07 from any other heading, provided that there is a regional value content of not less than 35 per cent. 7009.10 A change to sub-heading 7009.10 from any other heading, provided that there is a regional value content of not less than 35 per cent. Chapter 71 Natural or Cultured Pearls, Precious or Semi-precious Stones, Precious Metals, Metals Clad with Precious Metal, and Articles Thereof; Imitation Jewellery; Coin 71.13-71.18 A change to heading 71.13 through 71.18 from any other heading. Chapter 72 Iron and Steel 72.01-72.07 A change to heading 72.01 through 72.07 from any other heading. 7208.25-7208.39 A change to sub-heading 7208.25 through 7208.39 from any other heading. 7208.51-7208.90 A change to sub-heading 7208.51 through 7208.90 from any other heading. 7209.16-7209.18 A change to sub-heading 7209.16 through 7209.18 from any other heading. 7209.26-7210.30 A change to sub-heading 7209.26 through 7210.30 from any other heading. 72010.49-7211.13 A change to sub-heading 7210.49 through 7211.13 from any other heading. 7211.19-7229.90 A change to sub-heading 7211.19 through 7229.90 from any other heading. Chapter 73 Articles of Iron or Steel 7304.39-7304.49 A change to sub-heading 7304.39 through 7304.49 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7305.11-7305.12 A change to sub-heading 7305.11 through 7305.12 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7305.31 A change to sub-heading 7305.31 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7306.40-7306.50 A change to sub-heading 7306.40 through 7306.50 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7306.90 A change to sub-heading 7306.90 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7307.21-7307.22 A change to sub-heading 7307.21 through 7307.22 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7307.91-7307.99 A change to sub-heading 7307.91 through 7307.99 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7308.30 A change to sub-heading 7308.30 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7308.90-7309.00 A change to sub-heading 7308.90 through 7309.00 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 73.11 A change to heading 73.11 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7318.15 A change to sub-heading 7318.15 from any other heading, provided that there is a regional value content of not less than 40 per cent. 7318.23-7318.24 A change to sub-heading 7318.23 through 7318.24 from any other heading, provided that there is a regional value content of not less than 40 per cent. 73.20 A change to heading 73.20 from any other heading, provided that there is a regional value content of not less than 40 per cent. 7322.11 A change to sub-heading 7322.11 from any other heading, provided that there is a regional value content of not less than 40 per cent. 7325.99 A change to sub-heading 7325.99 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7326.19 A change to sub-heading 7326.19 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7326.90 A change to sub-heading 7326.90 from any other chapter, provided that there is a regional value content of not less than 25 per cent. Chapter 74 Copper and Articles Thereof 7403.11 A change to sub-heading 7403.11 from any other heading. 74.04 A change to heading 74.04 from any other heading. 7407.21 A change to sub-heading 7407.21 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7407.29 A change to sub-heading 7407.29 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7408.11-7408.19 A change to sub-heading 7408.11 through 7408.19 from any other heading, except from heading 74.07. 7408.21 A change to sub-heading 7408.21 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7408.22-7408.29 A change to sub-heading 7408.22 through 7408.29 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7409.11 A change to sub-heading 7409.11 from any other heading. 7410.11-7410.12 A change to sub-heading 7410.11 through 7410.12 from any other heading, except from heading 74.09. 7410.21 A change to sub-heading 7810.21 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7410.22 A change to sub-heading 7410.22 from any other heading, except from heading 74.09. 7411.10 A change to sub-heading 7411.10 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7411.21-7411.22 A change to sub-heading 7411.21 through 7411.22 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7412.20 A change to sub-heading 7412.20 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7419.99 A change to sub-heading 7419.99 from any other heading, provided that there is a regional value content of not less than 25 per cent. Chapter 75 Nickel and Articles Thereof 75.01-75.08 A change to heading 75.01 through 75.08 from any other heading. Chapter 76 Aluminium and Articles Thereof 76.01-76.09 A change to heading 76.01 through 76.09 from any other heading. 7610.10 A change to sub-heading 7610.10 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7612.90 A change to sub-heading 7612.90 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7614.10 A change to sub-heading 7614.10 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7616.99 A change to sub-heading 7616.99 from any other heading, provided that there is a regional value content of not less than 25 per cent. Chapter 78 Lead and Articles Thereof 78.01-78.06 A change to heading 78.01 through 78.06 from any other heading. Chapter 80 Tin and Articles Thereof 80.01 A change to heading 80.01 from any other heading. 80.03 A change to heading 80.03 from any other heading. Chapter 81 Other Base Metals; Cermets; Articles Thereof 8101.10 A change to sub-heading 8101.10 from any other heading, provided that there is a regional value content of not less than 25 per cent. 8101.96 A change to sub-heading 8101.96 from any other sub-heading, provided that there is a regional value content of not less than 25 per cent. 8104.11 A change to sub-heading 8104.11 from any other sub-heading, provided that there is a regional value content of not less than 25 per cent. 81.06 A change to heading 81.06 from any other heading, provided that there is a regional value content of not less than 25 per cent. 8107.20 A change to sub-heading 8107.20 from any other sub-heading, provided that there is a regional value content of not less than 25 per cent. 8108.90 A change to sub-heading 8108.90 from any other heading, provided that there is a regional value content of not less than 25 per cent. 8110.10 A change to sub-heading 8110.10 from any other sub-heading, provided that there is a regional value content of not less than 25 per cent. 81.11 A change to heading 81.11 from any other sub-heading, provided that there is a regional value content of not less than 25 per cent. Chapter 83 Miscellaneous Articles of Base Metal 8301.20 A change to sub-heading 8301.20 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8302.30 A change to sub-heading 8302.30 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 84 Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof 8407.31 A change to sub-heading 8407.31 from any other heading, provided that there is a regional value content of not less than 50 per cent. 8407.32-8407.34 A change to sub-heading 8407.32 through 8407.34 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8408.20-8408.90 A change to sub-heading 8408.20 through 8408.90 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8409.99 A change to sub-heading 8409.99 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8413.30 A change to sub-heading 8413.30 from any other sub-heading, provided that there is a regional value content of not less than 40 per cent. 8414.80 A change to sub-heading 8414.80 from any other sub-heading, provided that there is a regional value content of not less than 40 per cent. 8415.10 A change to sub-heading 8415.10 from any other sub-heading, provided that there is a regional value content of not less than 50 per cent. 8415.20 A change to sub-heading 8415.20 from any other sub-heading, provided that there is a regional value content of not less than 40 per cent. 8421.23 A change to sub-heading 8421.23 from any other sub-heading, provided that there is a regional value content of not less than 40 per cent. 8421.31-8421.39 A change to sub-heading 8421.31 through 8421.39 from any other sub-heading, provided that there is a regional value content of not less than 40 per cent. 8482.10 A change to sub-heading 8482.10 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8482.20-8482.80 A change to sub-heading 8482.20 through 8482.80 from any other heading, provided that there is a regional value content of not less than 40 per cent. and the bearing races(rings) used are wholly obtained or produced. 8482.91 A change to sub-heading 8482.91 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8482.99 A change to sub-heading 8482.99 from any other heading, provided that there is a regional value content of not less than 40 per cent. and the bearing races(rings) used are wholly obtained or produced. 8483.10-8483.40 A change to sub-heading 8483.10 through 8483.40 from any other sub-heading, provided that there is a regional value content of not less than 40 per cent. 84.84 A change to heading 84.84 from any other heading, provided that there is a regional value content of not less than 40 per cent. 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 8501.10 A change to sub-heading 8501.10 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8501.31-8501.32 A change to sub-heading 8501.31 through 8501.32 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8507.10-8507.20 A change to sub-heading 8507.10 through 8507.20 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8511.10-8511.50 A change to sub-heading 8511.10 through 8511.50 from any other sub-heading, provided that there is a regional value content of not less than 40 per cent. 8511.90 A change to sub-heading 8511.90 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8512.20 A change to sub-heading 8512.20 from any other sub-heading, provided that there is a regional value content of not less than 40 per cent. 8512.40-8512.90 A change to sub-heading 8512.40 through 8512.90 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8516.50 A change to sub-heading 8516.50 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8518.40 A change to sub-heading 8518.40 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8521.90 A change to sub-heading 8521.90 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8528.12 A change to sub-heading 8528.12 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8544.30 A change to sub-heading 8544.30 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 87 Vehicles Other Than Railway or Tramway Rolling-stock, and Parts and Accessories Thereof 8701.20-8701.90 A change to sub-heading 8701.20 through 8701.90 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8703.10 A change to sub-heading 8703.10 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8705.10-8708.80 A change to sub-heading 8705.10 through 8708.80 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8708.92-8709.90 A change to sub-heading 8708.92 through 8709.90 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8711.10 A change to sub-heading 8711.10 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8711.30 A change to sub-heading 8711.30 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8711.50-8711.90 A change to sub-heading 8711.50 through 8711.90 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8714.19 A change to sub-heading 8714.19 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8714.91-8714.96 A change to sub-heading 8714.91 through 8714.96 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8716.90 A change to sub-heading 8716.90 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 90 Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof 9015.80 A change to sub-heading 9015.80 from any other heading, provided that there is a regional value content of not less than 40 per cent. 9029.10-9029.20 A change to sub-heading 9029.10 through 9029.20 from any other heading, provided that there is a regional value content of not less than 40 per cent. 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 9401.20 A change to sub-heading 9401.20 from any other heading, provided that there is a regional value content of not less than 40 per cent. 9402.10 A change to sub-heading 9402.10 from any other heading. 94.04 A change to heading 94.04 from any other heading. 9405.91-9406.00 A change to sub-heading 9405.91 through 9406.00 from any other heading. Chapter 96 Miscellanous Manufactured Articles 96.01 A change to heading 96.01 from any other heading. 9603.10-9603.29 A change to sub-heading 9603.10 through 9603.29 from any other heading. 9603.40 A change to sub-heading 9603.40 from any other heading.