A product during a processing or manufacturing operation that, although it may not result in the change of subheading as referred to in the preceding subparagraph, has undergone a major production stage or attained an ad valorem rate of 35% or more.

• 二、货品之加工或制造虽未造成前款所述号列改变，但已完成重要制程或附加价值率超过百分之三十五者。