1. “Substantial transformation” for the determination of the origin of general imported goods refers to circumstances where the _____ -digit Customs Import Tariff heading of the goods produced after processing or manufacturing differs from that of the raw materials. Alternatively, even if such processing or manufacturing does not result in a change in the aforementioned tariff heading, it is recognized if an essential manufacturing process has been completed or the value-added rate exceeds _____ %. (A) 6；25 (B) 6；35 (C) 8；45 (D) 8；55