880400: Parachutes (incl. dirigible parachutes & paragliders) & rotochutes; parts thereof & accessories thereto

Goods are considered originating if they have been produced in the member States wholly or partially from materials imported from outside the member States or of undetermined origin provided that:

• The c.i.f. value of those materials does not exceed 60% of the total cost of the materials used in the production of the goods;
• The value added resulting from the process of production accounts for at least 35% of the ex-factory cost of the goods;
• Manufacture from materials classified in a heading other than that of the product, except from materials of heading 88.01

• Manufacture from materials of any heading

Goods are considered originating if they have been produced in the member States wholly or partially from materials imported from outside the member States or of undetermined origin provided that:

• The c.i.f. value of those materials does not exceed 60% of the total cost of the materials used in the production of the goods;
• The value added resulting from the process of production accounts for at least 35% of the ex-factory cost of the goods;
• Manufacture from materials classified within a heading other than that of the product - Use of materials classified in a heading other than that of the product is considered substantial transformation.

Manufacture from Materials of any Heading other than that of the Product or Manufacture in which the value of all the Materials used does not exceed 60% of the ex-works price of the Product