PROVISIONS ON THE SUBSTANTIAL TRANSFORMATION OF CRITERIA IN NON-PREFERENTIAL RULES OF ORIGIN

Provisions on the Substantial Transformation of Criteria in Non-Preferential Rules of Origin, adopted at the meeting of the General Administration of Customs on November 30, 2004, are hereby promulgated and shall be effective as of January 1, 2005. Director of the General Administration of Customs, Mu Xinsheng

Provisions on the Substantial Transformation of Criteria in Non-Preferential Rules of Origin

In order to determine the origin for imports and exports correctly, these Provisions are formulated according to the Regulations of People's Republic of China on the Place of Origin for Imports and Exports.

These Provisions shall, under non-preferential trade measures, apply to the determination of origin of goods where more than two countries or regions participate in the production.

The criteria for determining the substantial transformation of imports and exports shall base on the change in tariff classification, and where the change in tariff classification fails to reflect substantial transformation, ad valorem percentage and manufacturing or processing operation shall be based as the supplement criteria.

"Change in tariff classification" refers to, after the raw materials not originated from a county (region) is manufactured or processed in the country (region), the change of four-digit tariff classification of the goods derived takes place in Imports and Exports Tariff of People's Republic of China.

"Manufacturing or processing operations" refers to the principal operations carried out in a country (region) which confer essential characteristics to the goods derived after the manufacturing or processing operations.

"ad valorem percentage" refers to, after the raw materials not originated from a county (region) is manufactured or processed in the country (region), the value added exceeds 30% of the value of the goods derived, and the formula is as follows:

---------------------------------------------------------------------×100%≥30%

"Ex work price" refers to the price of finished products paid to the manufacturer.

"Value of non-originating raw materials" refers to the value of import raw materials and spare parts for manufacturing or assembling the finished products directly, including raw materials or spare parts whose place of origin is unknown, which is calculated by its import cost, insurance and freight (CIF).

Calculation of the said "ad valorem percentage" shall be conform to generally accepted accounting principles and the Regulations of Import and Export Tariff of the People's Republic of China

The goods whose substantial transformation is determined by the criteria of manufacturing or processing operations and Ad Valorem Percentage are specified in the Detailed List of Goods Applicable to the Criteria of Manufacturing or Processing Operations and ad valorem percentage (see annex), and whether or not substantial transformation takes place shall be determined according to the specified criteria. The substantial transformation of goods not specified in the Detailed List of Goods Applicable to the Criteria of Manufacturing or Processing Operations and Ad Valorem Percentage shall apply the criteria of change in tariff classification.

The Detailed List of Goods Applicable to the Criteria of Manufacturing or Processing Operations and Ad Valorem Percentage shall be amended by the General Administration of Customs in conjunction with the Ministry of Commerce and the State Administration for Quality Supervision, Inspection and Quarantine, and be publicized

Annex: Detailed List of Goods Applicable to Manufacturing or Processing Operations and Ad Valorem Percentage Criteria

Explanation: The list is arranged in the light of the classification, chapter and tariff nomenclature heading numbers under the Imports and Exports Tariff of People's Republic of China (hereinafter referred to as the Tariff)

In tariff nomenclature heading numbers, four–digit tariff item number shall be specified. In addition, in case the goods contain all the four-digit tariff item numbers in a chapter of the Tariff, only the title of the chapter thereof shall be listed; in the case of four-digit tariff item number specific for a certain goods, a mark of asterisk shall be added before the tariff item number.

The criteria of substantial transformation refer to the criteria that are corresponding to manufacturing or processing operations and ad valorum percentage and applicable to the goods.

"Cutting"refers to cutting that is carried out to all the cut parts (or work materials).

Tariff Nomenclature Heading Numbers	Commodity Description	Substantial Transformation Test
Category 1.Living Animals; Animal Products
Chapter 3
＊03.03	frozen fish eggs	laying eggs, separating and freezing
03.04	fresh, cold and frozen fish fillets and other fish(no matter ground or not)	removing entrails and boning
＊03.06	Shelled shrimp, crab meat	shelling and freezing
＊03.07	Frozen or dried cuttlefish, squid and octopus	removing entrails, freezing or drying
Chapter 5
＊05.04	animal casing	Cleaning, separating, salinizing or drying
Category 2. Plant Products
Chapter 8
＊08.01	cashew kernel	shelling and peeling
Category 4.Food, Beverage, Wine and Vinegar; Tobacco and Products of Tobacco and Tobacco Substitute
Chapter 17
＊17.01	granulated sugar and soft white sugar	made of raw sugar
Chapter 18
18.04	cocoa butter, cocoa oil	made of cacao, or meeting criteria of ad valorem percentage
18.05	unsugared cocoa or cocoa without other sweet substances	made of cacao, or meeting criteria of ad valorem percentage
18.06	chocolate and other cocoa food	made of cacao, or meeting criteria of ad valorem percentage
Chapter 24
＊24.02	cigar and cigarette	made of tobacco
＊24.03	other tobacco products	made of tobacco
Category 6.Chemical Industry and Relative Industrial Products
Chapter 28	abiochemical, precious metal, rare earth metal, radioactive element and isotope organic and inorganic compound	made of materials not in tariff code of goods itself or meeting criteria of ad valorem percentage
Chapter 29	Organic chemicals	made of materials not in tariff code of goods itself or meeting criteria of ad valorem percentage
Chapter 30
30.03	illness-cure or illness-prevention drugs mixing two or more ingredients(excluding goods in tariff code 30.02,30.05 or 30.06 ) , whose dosage isn’t prepared or retail package isn’t made.	made of materials not in tariff code of goods itself or meeting criteria of ad valorem percentage
30.04	illness-cure or illness-prevention drugs made of mixing composition of products or unmixing products(excluding products in tariff code 30.02, 30.05 or 30.06), whose dosage is prepared or retail package is made (including in the form of skin absorption)	made of materials not in tariff code of goods itself or meeting criteria of ad valorem percentage
Chapter31	Fertilizer	made of materials not in tariff code of goods itself or meeting criteria of ad valorem percentage
Chapter 32	Extractive material of tanning and dye; tannic acid and derivatives, dye, pigment, and other color additives; painting and varnish; putty and other similar adhesive; ink and printing ink	made of materials not in tariff code of goods itself or meeting criteria of ad valorem percentage
Chapter 33	Essential oil and balm; Aromatic material products and cosmetic and washing products	made of materials not in tariff code of goods itself or meeting criteria of ad valorem percentage
Chapter 34	Soap, organic surfactant, detergent, lubricant, synthetic wax, mixed wax, polish, candle, and the like, plastotype ointment, dentistry wax and plaster agent	made of materials not in tariff code of goods itself or meeting criteria of ad valorem percentage
Chapter 38	Miscellaneous chemical products	made of materials other than in tariff code of goods or meeting criteria of ad valorem percentage
Category 7. Plastic and Plastic products; Rubber and Rubber Products
Chapter 39
39.17	plastic pipe and accessories(such as joint, elbow pipe and flange)	working materials in 39.01-39.14 into shape
39.18	lumpy or rolling plastic floor covering,(no matter whether it is sticky or not) plastic wallpapering products stipulated in k 9 of this Chapter	working materials in 39.01-39.14 into shape
39.19	self-adhesive plastic board, plate, film, foil, tape, flat-bar and other flat materials no matter whether rolled or not	working materials in 39.01-39.14 into shape
39.20	other non-foamed plastic board, plate, film, foil and flat-bar not produced by strengthening, laminating, supporting other materials or in similar method	working materials in 39.01-39.14 into shape
39.21	other plastic board, plate, film, foil and flat-bar	working materials in 39.01-39.14 into shape
39.22	plastic bathtub, showering tray, launder, washstand, bidet, bedspan, toilet seat, closestool cover, water-pumping tank and the similar sanitary ware	working materials in 39.01-39.14 into shape
39.23	plastic products for transportation and packing of goods; plastic stopple, lid and similar products	working materials in 39.01-39.14 into shape
39.24	plastic tableware, kitchenware and other household appliances and washing ware	working materials in 39.01-39.14 into shape
39.25	other plastic products for construction in unspecified tariff code	working materials in 39.01-39.14 into shape
39.26	other plastic products and products of other materials specified in tariff code 39.01-39.14	working materials in 39.01-39.14 into shape
Chapter 40
40.07	vulcanized rubber wire and rope	made of rubber board, plate and bar or meeting criteria of ad valorem percentage
40.08	vulcanized rubber(excluding hard rubber) board, plate, tape, rod or bar and shape, and profile shape	made of rubber board, plate and bar or meeting criteria of ad valorem percentage
40.09	vulcanized rubber(excluding hard rubber)pipe, no matter accessories are installed or not (such as joint, elbow pipe and flange)	made of rubber board, plate and bar or meeting criteria of ad valorem percentage
40.10	vulcanized rubber driving belt or conveying belt and belt material	made of rubber board, plate and bar or meeting criteria of ad valorem percentage
40.11	new pneumatic rubber tyre	made of rubber board, plate and bar or meeting criteria of ad valorem percentage
40.12	recapped or used pneumatic rubber tyre; solid or semi-solid rubber tyre, rubber tire tread and tire strap	made of rubber board, plate and bar or meeting criteria of ad valorem percentage
40.13	rubber inner tube	made of rubber board, plate and bar or meeting criteria of ad valorem percentage
40.14	vulcanized rubber(excluding hard rubber) sanitary accessories and medical-lies(including nipple) no matter whether hard rubber accessories are installed or not	made of rubber board, plate and bar or meeting criteria of ad valorem percentage
40.15	vulcanized rubber(excluding hard rubber) dressing articles and accessories(including gloves)	made of rubber board, plate and bar or meeting criteria of ad valorem percentage
40.16	other vulcanized rubber(excluding hard rubber) products	made of rubber board, plate and bar or meeting criteria of ad valorem percentage
40.17	variously shaped hard rubber(such as pure hard rubber)including waste scrap ;hard rubber products	made of rubber board, plate and bar or meeting criteria of ad valorem percentage
Category 8. Raw Skin, Leather, Fur and Products; saddlery and harness travel goods, handbag and the similar container; animal catgut(excluding silkworm gut)products
Chapter 41
41.04	tanned non-furred cowhide(including buffalo skin), horse skin and crust leather, no matter whether dissected into layer or not, but without further processing	tanning or retanning, grooming
41.05	tanned non-furred sheep or lamb hide, and crust leather, no matter whether dissected into layer or not but without further processing	tanning or retanning, grooming
41.06	tanned non-furred animal skin and crust leather, no matter whether dissected into layer or not but without further processing	tanning or retanning, grooming
41.07	further processing non-furred cow leather (including buffalo leather) and horse leather after being tanned or semi-tanned, including lambskin leather, no matter whether dissected into layer or not, but excluding leather in tariff code 41.14	tanning or retanning, grooming
41.12	further processing, non-furred sheep leather or lamb leather after being tanned or semi-tanned, including lambskin leather, no matter whether dissected into layer or not, but excluding leather in tariff code 41.14	tanning or retanning, grooming
41.13	other further processing, non-furred animal leather or after being tanned or semi-tanned, including lambskin leather, no matter dissected into layer or not, but excluding leather in tariff code 41.14	tanning or retanning, grooming
Chapter 42
＊42.02	leather or reused leather, plastic film, textile material, suitcase ,potable valise, briefcase, business case, bag, spectacles case, telescope case, acoustic flat, camera case, rifle case and the similar cases; made of steel paper or paper board in whole or in most part	cutting, sewing and shaping
42.03	leather or reused leather apparel and accessories	cutting and sewing
Chapter 43
43.02	non-sewed or sewed tanned fur	tanning
43.03	fur apparel, accessories and other articles	cutting and sewing
＊43.04	synthetic fur products	cutting and sewing
Category 10. Wood Pulp and other Fibroid Cellulose Pulp, Recycled Paper(Waste paper or Scrap Paper)or Paper Board, Paper, Paper Board and Products
Chapter 48
48.17	paper or paper boars envelope, sealed letter, solid color card, communication card; paper or paper board box, bag and clip containing various paper stationery	trimming, binding and printing
48.18	toilet paper and similar paper, cellulose wadding paper and cellulose wove paper for household use and hygiene ,whose width of a toilet roll not exceeding 36cm. or cut into a given size or shape; handkerchief, tissue, tablecloth, napkin, diaper, tampon, bedsheet and similar household, hygiene or medical articles, apparel and accessories	trimming and disinfecting
48.19	case, box, casket, bag and other packing receptacle made of paper, paper board, cellulose wadding paper and cellulose wove paper; file box, letter box and similar articles made of paper or paper board for office, shop and similar establishments use	trimming, binding and printing
48.20	registering book, accounting book, notebook, indent book, receipt book, letter writing book, notepad, diary and similar books, exercise book, blotter book, loose cover(filler or non-filler),file folder, file cover, commercial preprinted form with more pages book and other stationery with carbon paper between pages made of paper or paper board; sample sheet, album, and book cover made of paper or paper board	trimming, binding and printing
48.21	various labels made of paper or paper board, no matter printed or not	trimming, binding and printing
48.22	bobbin, scroll, pirn and similar products made of paper pulp, paper or paper board (no matter perforated or hardened or not)	trimming, binding and printing
48.23	other paper, paper board, cellulose wadding paper and cellulose wove paper with a given size or shape; other products of paper, paper board, Cellulose wadding paper and cellulose wove paper	trimming, binding and printing
Category 11.Textile Materials and Textile Products
Chapter 51
51.06	carding woolen yarn, not for retail use	spinning woolen fiber or warp wool top
51.07	combing woolen yarn, not for retail use	spinning woolen fiber or warp wool top
51.08	animal fine wool(carding or combing), not for retail use	spinning woolen fiber or warp wool top
51.09	wool yarn or animal fine wool for retail use	spinning woolen fiber or warp wool top
51.10	animal shag yarn or horse yarn(including horsehair loose screw flexible cord no matter for retail use or not)	spinning woolen fiber or warp wool top
51.11	carding wool or carding animal fine wool woven fabric	weaving
51.12	combing wool or combing animal fine wool woven fabric	weaving
51.13	animal shag or horsehair woven fabric	weaving
Chapter 52
52.04	cotton sewing thread, no matter for retail use or not	twisting two or more yarn
52.05	cotton yarn thread (excluding sewing thread),85% of cotton content or over by weight, not for retail use	spinning warp fiber
52.06	cotton yarn thread (excluding sewing thread),with 85% bellow of cotton content by weight, not for retail use	spinning warp fiber
52.07	cotton yarn thread (excluding sewing thread), for retail use	spinning warp fiber
52.08	cotton fabric with 85% cotton content or over by weight, weight of per square meter not exceeding 200g	weaving or dyeing
52.09	cotton fabric with 85% cotton content or over by weight, weight of per square meter exceeding 200g	weaving or dyeing
52.10	cotton fabric with 85% bellow cotton content by weight, mixed mainly or only with chemical fiber, and weight of per square meter not exceeding 200g	weaving or dyeing
52.11	cotton fabric with 85% bellow cotton content by weight, mixed mainly or only with chemical fiber, and weight of per square meter exceeding 200g	weaving or dyeing
52.12	other cotton fabrics	weaving or dyeing
Chapter 53
53.06	linen yarn	spinning warp fiber
53.07	jute yarn or other bast fiber yarn for weaving in tariff code 53.03	spinning warp fiber
53.08	other plant textile fiber yarn; paper yarn	spinning warp fiber
53.09	linen fabric	weaving
53.10	jute or other bast fiber yarn for weaving in tariff code 53.03.	weaving
53.11	other plant fiber fabric; paper yarn fabric	weaving
Chapter 54
54.01	chemical fiber yarn filament sewing thread, no matter for retail or not	twisting two or more filaments
54.02	synthetic fiber yarn(excluding sewing thread ),not for retail use, including synthetic fiber monofilament of 67 decitex below in fineness	spinning
54.03	rayon yarn (excluding sewing thread ),not for retail use, including rayon monofilament of 67 decitex below in fineness	spinning
54.04	synthetic fiber monofilament with size of section of not exceeding 1 millimeter and 67 decitex and over in fineness; flat-bar made of synthetic fiber textile materials and similar products (synthetic grass) with apparent width of not exceeding 5 millimeter	spinning
54.05	rayon monofilament with size of section of not exceeding 1 millimeter and 67 decitex and above in fineness; flat-bar made of rayon textile materials and similar products (such as synthetic grass) with apparent width of not exceeding 5 millimeter	spinning
54.06	chemical fiber yarn (excluding sewing thread ) for retail use	spinning
54.07	synthetic fiber yarn fabrics including fabrics made of materials in tariff no. 54.04	weaving
54.08	rayon yarn fabrics including fabrics made of materials in tariff code 54.04	weaving
Chapter 55
55.08	sewing thread spun with short chemical fiber, no matter for retail use or not	twisting two or more yarn
55.09	yarn spun with short synthetic fiber ( excluding sewing thread ), not for retail use	spinning fiber or warp chemical fiber wool top
55.10	yarn spun with short rayon ( excluding sewing thread ), not for retail use	spinning fiber or warp chemical fiber wool top
55.11	yarn spun with short chemical fiber yarn( excluding sewing thread ), for retail use	spinning fiber or warp chemical fiber wool top
55.12	fabrics spun with short synthetic fiber with short synthetic fiber content of 85% or over in weight	weaving
55.13	fabrics spun with short synthetic fiber with short synthetic fiber content of 85% below in weight, mainly or only mixed with cotton and the weight of per square meter not exceeding 170g	weaving
55.14	fabrics spun with short synthetic fiber, with short synthetic fiber content of 85% below in weight, mainly or only mixed with cotton and the weight of per square meter exceeding 170g	weaving
55.15	other fabrics made of short synthetic fiber yarn	weaving
55.16	fabrics spun with short rayon	weaving
Chapter 56
56.03	non-woven fabrics no matter immersed, spread, covered or laminated	weaving into reticulations and products
＊56.07	thread, strand, rope and cable spun with American jute or synthetic fiber	twisting or weaving two or more yarn or thread
56.08	woven materials made of thread ties, strand ties, or rope ties; fish net and other nets made of textile materials	knitting ties or weaving
Chapter 57
57.01	handwoven, knotted carpet and other handwoven knotted floor covering of textile materials	weaving fiber or warp yarn or warp thread
57.02	woven carpet and other woven floor covering of textile materials, no matter finished or not, including “kalam”, “sumike” “kalamany” and similar handwoven carpets	weaving fiber or warp yarn or warp thread
57.03	tufted carpet and other tufted floor covering of textile materials, no matter finished or not	weaving fiber or warp yarn or warp thread
57.04	felt carpet or other felt floor covering of textile materials, not tufted or flocked, no matter finished or not	weaving fiber or warp yarn or warp thread
57.05	other carpets and other floor covering of textile materials, no matter finished or not	weaving fiber or warp yarn or warp thread
Chapter 58
58.01	napped fabric and chenille fabric(excluding fabrics in tariff code 58.02 or 58.06 )	weaving, knitting, gluing or tufting
58.02	loop fabric and similar looped fabric, but excluding narrow fabric in tariff code 58.06; tufted fabric but excluding products in tariff code 57.03	weaving, knitting, gluing or tufting
58.03	etamine but excluding narrow fabric in tariff code 58.06	weaving, knitting, gluing or tufting
58.04	tulle grenadine and other mesh fabrics but not including woven fabric, hosiery fabric or crochet-knitting fabric; rolled lace, stripped lace or piece of lace but excluding fabrics in tariff code 60.02	weaving, knitting, gluing or tufting
58.05	“Corbalin, Frand, Orbsen Bowy and handwoven decorative rugs of similar-style, and handwoven needle knitting appliqué decorative rug(such as small stitch or cross-stitch), no matter finished or not	weaving, knitting, gluing or tufting
58.06	narrow fabric but excluding products in tariff code 58.07; narrow fabric with warp and no woof, fastened together with adhesive(belt for binding up piece goods)	weaving, knitting, gluing or tufting
58.07	label, badge and similar products made of non-embroidered textile materials, rolled, stripped or cut into a given shape or size	weaving, knitting, gluing or tufting
58.08	rolled brede, non-embroidered rolled decorative strip, but excluding needle-knitting or crocheting; tassel, pompon and similar products	weaving, knitting, gluing or tufting
58.09	metallic thread fabric in unspecified tariff code and metallic yarn fabric in tariff code 56.05, for clothes, decoration and similar use	weaving, knitting, gluing or tufting
58.10	rolled, stripped and piece embroidery	warp embroidery and meeting criteria of ad valorem percentage
＊58.11	bedding-like textile quilted with one or more layer textile materials and padding materials	cutting, sewing and quilting
Chapter 59
59.01	textile coated with glue or starch substances used for book covers and similar use; tracing cloth; finished canvas; and buckram for lining hat and similar stiff textile fabrics	made of fabric or knitting fabric
59.02	cord fabric made of nylon, polyamide, polyester or viscose	made of fabric or knitting fabric
59.03	textiles immersed, coating-spread, enveloped or laminated by plastic	made of fabric or knitting fabric
59.04	lino, no matter cut into shape or not; floor-covering taking fabric as back gray after spread coating or covering, no matter cut into shape or not	made of fabric or knitting fabric
59.05	wallpapering fabric	made of fabric or knitting fabric
59.06	textiles after rubber treatment, but excluding goods in tariff code 59.02	made of fabric or knitting fabric
59.07	textiles immersed, coating-spread, enveloped or laminated by other materials; painted canvas for stage, photography scene or similar use	made of fabric or knitting fabric
59.09	hose and similar cannulation made of textile material, no matter using other materials as liner, protective jacket or accessory	weaving or needle punching
59.10	driving band or conveyer belt and materials made of textile materials, no matter immersed, coating-spread, enveloped laminated by plastic ,and strengthened by metal or other materials or not	weaving or needle punching
59.11	textiles and textile products for expertise use stipulated in Note of this Chapter	weaving or needle punching
Chapter 60	Needle-knitting and crochet-knitting fabric	needle knitting or knitting tie
Chapter 61
61.01	knitting or crochet-knitting men’s overcoat, short overcoat, cloak, short cape, winter-proofing hooded jacket (including ski jacket), windcheater, wind-jacket and similar products but excluding products in tariff code 61.03	cutting, sewing to products, needle-knitting or knitting tie
61.02	needle-knitting or crochet-knitting women’s overcoat, short overcoat, cloak, short cape, winter-proofing hooded jacket (including ski jacket), windcheater, wind-jacket and similar products but excluding products in tariff code	cutting, sewing to products, needle-knitting or knitting tie
61.03	needle-knitting or crochet-knitting men’s western-style clothes suit, everyday clothes suit, coat, trousers, bibbed overalls, riding breeches and shorts (excluding bathing drawers)	cutting, sewing to products, needle-knitting or knitting tie
61.04	needle-knitting or crochet-knitting women’s western-style clothes suit, everyday clothes suit, coat, trousers, bibbed overalls, riding breeches and shorts (excluding bathing drawers)	cutting, sewing to products, needle-knitting or knitting tie
61.15	needle-knitting or crochet-knitting pantyhose, tight pants, stockings, socks and other hosiery, including stockings and footwear without stitching sole for curing cirsoid	cutting, sewing, needle-knitting or knitting tie
61.16	needle-knitting or crochet-knitting fingered glove, mitten and mitt	cutting, sewing, needle-knitting or knitting tie
61.17	other needle knitting or crochet knitting dress accessories; needle-knitting or crochet-knitting parts of clothes or dressing accessories	cutting, sewing, needle-knitting or knitting tie
Chapter 62
62.01	men’s overcoat, short overcoat, cloak, short cape, winter-proofing hooded jacket (including ski jacket), windcheater, wind-jacket and similar products but excluding products in tariff code 62.03	cutting, sewing to products
62.02	women’s overcoat, short overcoat, cloak, short cape, winter-proofing hooded jacket (including ski jacket), windcheater, wind-jacket and similar products but excluding products in tariff code 62.04	cutting, sewing to products
62.03	men’s western-style clothes suit, everyday clothes suit, coat, trousers, bibbed overalls, riding breeches and shorts (excluding bathing drawers)	cutting, sewing to products
62.04	women’s western-style clothes suit, everyday clothes suit, coat, trousers, bibbed overalls, riding breeches and shorts (excluding bathing drawers)	cutting, sewing to products
62.05	men’s shirt	cutting, sewing to products
62.06	women’s shirt	cutting, sewing to products
62.07	men’s vest and other underwear, underpants, briefs, nightgown, sleepwear, bathing dress, undress and similar products	cutting, sewing to products
62.08	women’s vest and other underwear, underpants, briefs, nightgown sleepwear, bathing dress, undress and similar products	cutting, sewing to products
62.09	baby’s clothes and accessories	cutting, sewing to products
62.10	clothes made of fabrics in tariff 56.02, 56.03, 59.03,59.06 or 59.07	cutting, sewing to products
62.11	sport clothes, ski suit and swimwear and other clothes	cutting, sewing to products
62.12	brassiere, waistband, bodice, suspender, stocking suspender, garter, similar products and parts, no matter needle- knitted or crochet-knitted	crochet knitting warp knitting tie; other warp cutting, sewing or knitting and meeting criteria of ad valorem percentage
62.13	handkerchiefs	cutting, sewing and meeting criteria of ad valorem percentage
62.14	shawl, scarf, neckcloth, wrapping chiffon, veil and similar products	cutting, sewing and meeting criteria of ad valorem percentage
62.15	necktie and cravat	cutting, sewing and meeting criteria of ad valorem percentage
62.16	fingered glove, mitten and mitt	cutting and sewing
62.17	non needle knitting or crochet knitting dress accessories and parts	cutting, sewing and meeting criteria of ad valorem percentage
Chapter 63
63.01	rug and traveling rug	weaving
63.02	fabric products for bedding, table, washing and kitchen use	cutting, sewing, needle-knitting or knitting tie and meeting criteria of ad valorem percentage
63.03	window curtain(including drapery) and veiling; hanging or bed curtain	cutting, sewing, needle-knitting or knitting tie and meeting criteria of ad valorem percentage
63.04	other decorative fabric products, but excluding goods in tariff code 94.04	cutting, sewing, needle-knitting or knitting tie and meeting criteria of ad valorem percentage
63.05	bag for goods packaging	knitting or weaving, cutting and sewing
＊63.06	canopy and shade tent; tent; wind sail and pneumatic cushion	cutting, sewing or gluing and assembling
63.08	retail packaging set of goods made of woven fabric and yarn, no matter with accessories or not and for making rug, decorative carpet, embroidered table cloth and table linen or similar textile products	cutting, sewing, needle-knitting or knitting tie
Category 12. Footwear, Headwear, Umbrella, Rod, Scourges and Parts; Processed Feather and Products; Synthetic Flowers; and Products of Human Hair
Chapter 64
64.01	waterproof footwear with rubber or plastic outer sole and upper while the upper is not fastened into sole by sewing, riveting, nailing, spiral, plugging and similar methods	making upper or sole, synthesizing
64.02	other footwear with rubber or plastic outer sole and upper	making upper or sole, synthesizing
64.03	footwear with rubber, plastic, leather or reclaimed leather outer sole and leather upper	making upper or sole, synthesizing
64.04	footwear with rubber, plastic, leather or reclaimed leather outer sole and textile upper	making upper or sole, synthesizing
64.05	other footwear	making upper or sole, synthesizing
Chapter 65
65.03	felt headwear with body, balaclava or circular slice in tariff code 65.01, no matter with lining or ornament or not	shaping by hot pressing
65.04	knitting hat or headwear of any strip and belt, no matter with lining or ornament or not	cutting, sewing or knitting tie
＊65.05	headwear needle knitted or crochet woven or made of lace or other shred textile fabric	needle-knitting crochet-knitting or sewing
＊65.06	safety helmet, rubber or plastic helmet	cutting material and shaping
Chapter 66
66.01	umbrella, parasol(including stick umbrella, garden umbrella and similar umbrella)	cutting umbrella fabric, assembling
Chapter 67
67.02	synthetic flower, leaf, fruit and parts; product made from synthetic flower, leaf, or fruit	shaping, assembling
＊67.04	wig	knitting, sewing or gluing
Category 13 Glass and Products
Chapter 70
＊70.09	framed mirror including driving mirror	cutting eyeglass, making frame and assembling
＊70.18	beading, pretend pearl, simulated gem, or simulated semiprecious stone	Incising, polishing, embedding and installing
Category 14.Natural Pearls or Cultivated Pearls, Precious Stone or Semiprecious Stones, Precious Metals, Coated or Finished Precious Metals and Products; Simulated Jewelry; Coin
Chapter 71
＊71.13	jewelry made of precious metal or coated precious metal	patternmaking, reverse molding, inlaying or shaping, polishing and electroplating
＊71.16	pearl and jewelry products	drilling or cutting, carving and polishing, inlaying or stringing
71.17	simulated jewelry	reverse molding, cutting, gluing or plating, polishing
Category 15.Base Metal and Products
Chapter 73
＊73.23	table, cooking utensil, other household wares and accessories made of iron and steel	cutting material, shaping and surface treating
Chapter 82	base metal tool, utensil, sharpening tool, spoon dinner fork and accessories	cutting or founding, machine working, surface treating
Chapter 83	base metal sundry products	cutting material, shaping and surface treating
Category 16. Electromechanical
Chapter 84
＊84.14	electric fan	through all packaging procedure and meeting criteria of ad valorem percentage
84.15	air conditioner, equipped with electric fan, attemperator and humidifier including air condition failing to conditioning treat independently	making shell, total assembling and meeting criteria of ad valorem percentage
＊84.18	refrigerator, deepfreeze and other refrigerating equipments	making shell, assembling and meeting criteria of ad valorem percentage
＊84.23	weighing-instrument(body balance and other balances)	making shell, assembling and meeting criteria of ad valorem percentage
84.50	household or washing house washing machine including washing and dryer washing machine	making shell, assembling and meeting criteria of ad valorem percentage
＊84.52	non- household sewing machine	making shell, total assembling and meeting criteria of ad valorem percentage
＊84.67	electric hand tool with electrical machine	through all packaging procedure and meeting criteria of ad valorem percentage
＊84.70	calculator	welding, assembling and meeting criteria of ad valorem percentage
Chapter 85
＊85.01	electromotor with output power of 37.5 watt below	winding, assembling and meeting criteria of ad valorem percentage
85.04	transformer, solid state convertor (such as rectifier) and inductor	winding, assembling and meeting criteria of ad valorem percentage
＊85.09	household electric tool with electrical machine (vacuum cleaner, polisher, mixer, grinder and etc.)	through all packaging procedure and meeting criteria of ad valorem percentage
＊85.10	electric shaver and electric hair clipper	through all packaging procedure and meeting criteria of ad valorem percentage
＊85.12	illuminating device and signaling device of motor vehicles	making shell, assembling and meeting criteria of ad valorem percentage
85.13	portable electric light powered itself(such as with dry battery, storage battery and magneto),excluding illuminating device with tariff no. 85.12	making shell, assembling and meeting criteria of ad valorem percentage
＊85.16	electric water heater, electric cutting tool(hair dryer, curling iron), hand dryer; electric iron and other electric utensils(toaster and coffee-maker)	making shell, assembling and meeting criteria of ad valorem percentage
85.17	wire telephone, telegraph equipments including wireless telephone, wired carrier - current communication equipment and wired digital communication equipment; picture- phone	plug-ins, welding, assembling and meeting criteria of ad valorem percentage
85.18	microphone and pedestal; loudhailer no matter if equipped into sound box or not; earphone, earplug with microphone or not, assembling machine made up of microphone and one or more microphones; frequency amplifier; electric amplifier unit	through all packaging procedure and meeting criteria of ad valorem percentage
＊85.19	phonograph, cassette reproducer and other reproducer equipments	making shell, assembling and meeting criteria of ad valorem percentage
85.20	tape recorder and other sound-recorded equipments with sound- reproduced equipment or nit	plug-ins, welding, assembling and meeting criteria of ad valorem percentage
＊85.21	video cassette recorder and videoplayer	plug-ins, welding, assembling and meeting criteria of ad valorem percentage
＊85.23	unmade tape and video-cassette disc	making shell, cutting, strip-winding, assembling and meeting criteria of ad valorem percentage
＊85.24	made tape and video-cassette disc	making shell, cutting, strip-winding, assembling and meeting criteria of ad valorem percentage
＊85.25	radiotelephone and interphone	plug-ins, welding, assembling and meeting criteria of ad valorem percentage
＊85.27	radio set, tape-recorder, car receiver and clock-control radio set	plug-ins, welding, assembling and meeting criteria of ad valorem percentage
＊85.28	television	plug-ins, welding, assembling and meeting criteria of ad valorem percentage
85.34	printed circuit	plate-making, corrosion, drilling and meeting criteria of ad valorem percentage
＊85.41	diode, transistor photosensitive semiconductor devices and light emitting diode	welding, packaging and meeting criteria of ad valorem percentage
Category 17. Vehicle
Chapter 87
87.12	bicycle and other non-motorized bicycle(including freight pedicab)	through all packaging procedure and meeting criteria of ad valorem percentage
＊87.14	bicycle saddle	Cutting or compression moulding, assembling
Category 18.Optics, Photograph, Measure, Medical instrument and Equipment; Watch and Clock; and Musical Instrument
Chapter 90
90.04	glasses, breakwind glasses and similar products for vision correction, eyes protection and other uses	making eyeglass, making frame assembling and meeting criteria of ad valorem percentage
90.06	camera(excluding movie camera); photoflash device and flashbulb excluding discharge bulb with tariff no. 85.39	through all packaging procedure and meeting criteria of ad valorem percentage
90.09	sensitive Xerox equipment and temperature sensitive Xerox equipment with optical system and touch	through all packaging procedure and meeting criteria of ad valorem percentage
＊90.19	massager	through all packaging procedure and meeting criteria of ad valorem percentage
＊90.28	industrial coulometer	through all packaging procedure and meeting criteria of ad valorem percentage
＊90.30	multimeter	through all packaging procedure and meeting criteria of ad valorem percentage
Chapter 91
91.01	wristwatch, pocket watch and other watches including stopwatch, watchcase made of precious metal or coated precious metal	through all packaging procedure and meeting criteria of ad valorem percentage
91.02	wristwatch, pocket watch and other watches including stopwatch excluding products with tariff no. 91.01	through all packaging procedure and meeting criteria of ad valorem percentage
91.03	clock with watch core excluding clock with tariff no.91.04	making horologe and assembling
91.04	instrument panel clock and similar clocks for vehicle, air craft, spaceflight or ship use	making horologe and assembling
91.05	other clocks	making horologe and assembling
91.08	assembled complete watch core	through all packaging procedure and meeting criteria of ad valorem percentage
Chapter 92
92.07	musical instruments generating or amplifying sound through electricity(such as electrical organ, electrical guitar and electrical accordion )	plug-ins, welding, assembling and meeting criteria of ad valorem percentage
Category 20.Sundry Products
Chapter 94
＊94.04	sleeping sack	cutting and sewing
＊94.05	light and illuminating device with unspecified tariff no. including searchlight, spotlight and accessories	making lamp bracket
Chapter 95
95.02	doll	through all packaging procedure and meeting criteria of ad valorem percentage
95.03	other toy; dwindled model in scale and similar entertainment model no matter acted, various educational toy	through all packaging procedure and meeting criteria of ad valorem percentage
＊95.04	indoor game products	through all packaging procedure and meeting criteria of ad valorem percentage
＊95.05	Christmas day products	through all packaging procedure and meeting criteria of ad valorem percentage
＊95.06	outdoor sports and game products	through all packaging procedure and meeting criteria of ad valorem percentage
＊95.07	fishing gear	through all packaging procedure and meeting criteria of ad valorem percentage
Chapter 96
＊96.01	animal engraved material products	carving
＊96.02	plant or mineral engraved material products	carving
96.05	whole set travel goods for personal dress and make up ,sewing and clothing	criteria of ad valorem percentage
＊96.06	button	made of metal sheet, board, bar or plastic granular
＊96.07	slide fastener	making chain belt and assembling sprocket
＊96.13	cigarette lighter other lighter no matter mechanical or electric	making crust and assembling
＊96.17	shelled vacuum bottle and other vacuum utensils	crust made of metal plate, board or plastic granular after pressing or molding material, assembling

Laws of the People's Republic of China

PROVISIONS ON THE SUBSTANTIAL TRANSFORMATION OF CRITERIA IN NON-PREFERENTIAL RULES OF ORIGIN