Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code

Type Delegated Regulation
Publication 2015-07-28
Last updated 2025-02-25
State In force
Department European Commission
Source EUR-Lex
articles 273
Reform history JSON API

3.The formats of the data requirements described in this Annex are specified in the Implementing Regulation (EU) 2015/2447 which is adopted pursuant to Article 8(1)(a) of the Code.

4.The ‘A’ or ‘B’ symbol listed in Chapter 3 below have no bearing on the fact that certain data is collected only where circumstances warrant it.

5.An EORI record may only be deleted when a guard delay of 10 years has elapsed after the expiry date.

Data element number Order number allocated to the data element concerned
Data element name Name of the data element concerned
Symbol Symbol description
--- ---
A Mandatory: data required by every Member State.
B Optional for the Member States: data that Member States may decide to waive.
D.E. No D.E. Name
--- ---
1 EORI number
2 Full name of the person
3 Address of establishment/address of residence
4 Establishment in the customs territory of the Union
5 VAT identification number(s)
6 Legal status
7 Contact information
8 Third country unique identification number
9 Consent to disclosure of personal data listed in points 1, 2 and 3
10 Short name
11 Date of establishment
12 Type of person
13 Principal economic activity
14 Start date of the EORI number
15 Expiry date of the EORI number
TITLE II
Notes in relation with data requirements

The descriptions and notes contained in this title apply to the data elements referred to in the data requirements table in Title I.

EORI number referred to in Article 1(18).

For natural persons:

Name of the person as indicated in a travel document recognized as valid for purposes of crossing the external border of the Union or in the national personal register of the Member State of residence.

For economic operators which are included in the business register of the Member State of establishment:

Legal name of the economic operator as registered in the business register of the country of establishment.

For economic operators that are not included in the business register of the country of establishment:

Legal name of the economic operator as indicated in the act of establishment.

The full address of the place where the person is established/resides, including the identifier of the country or territory.

To indicate whether or not the economic operator is established in the customs territory of the Union. This data element is only used for economic operators with an address in a third country.

Where assigned by Member States.

As stated in the act of establishment.

Contact person name, address and any of the following: telephone number, fax number, e-mail address.

In the case of a person not established in the customs territory of the Union:

Identification number where assigned to the person concerned by the competent authorities in a third country for the identification of economic operators for customs purposes.

To indicate whether or not the consent has been given.

Short name of the registered person.

For natural persons:

Date of birth

For legal persons and associations of persons referred to in Article 5(4) of the Code: date of establishment as indicated in the business register of the country of establishment or in the act of establishment where the person or the association is not registered in the business register.

Relevant code to be used

Principal economic activity code in accordance with the Statistical Classification of Economic Activities in the European Community (NACE) listed in the business register of the Member State concerned.

First day of the validity period of the EORI record. This means the first day where the economic operator can use the EORI number for exchange with customs authorities. The start date may not be before the date of establishment.

Last day of the validity period of the EORI record. This means the last day where the economic operator can use the EORI number for exchange with customs authorities.

ANNEX 22-01

Introductory notes and list of substantial processing or working operations conferring non-preferential origin

INTRODUCTORY NOTES

1.1. References to ‘manufacturing’, ‘producing’ or ‘processing’ goods include any kind of working, assembly or processing operation. Methods of obtaining goods include manufacturing, producing, processing, raising, growing, breeding, mining, extracting, harvesting, fishing, trapping, gathering, collecting, hunting and capturing.

1.2. ‘Material’ includes ingredients, parts, components, subassemblies and goods that were physically incorporated into another good or were subject to a process in the production of another good. ‘Originating material’ means a material whose country of origin, as determined under these rules, is the same country as the country in which the material is used in production. ‘Non-originating material’ means a material whose country of origin, as determined under these rules, is not the same country as the country in which that material is used in production. ‘Product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation.

1.3. Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported or re-exported;

1.4. The term ‘complete making-up’ used in the list means that all the operations following cutting of the fabric or knitting or crocheting of the fabric directly to shape have to be performed. However, making-up shall not necessarily be considered as incomplete where one or more finishing operations have not been carried out.

1.5. Where the term ‘country’ is used in this Annex, it shall be understood to refer to ‘country or territory’.

2.1.The rules provided in this Annex are to be applied to goods on the basis of their classification in the Harmonised System, as well as on further criteria which may be provided for in addition to the Harmonised System headings or subheadings created specifically for the purposes of this Annex. A Harmonised System heading or subheading which is further subdivided using such criteria is referred to in this Annex as ‘split heading’ or ‘split subheading’.  ‘Harmonized System’ or ‘HS’ means the goods nomenclature established under the International Convention on the Harmonized Commodity Description and Coding System, as amended by Recommendation of the Customs Cooperation Council of 28 June 2019 (‘HS 2022’).

Classification of goods within headings and subheadings of the Harmonised System is governed by the General rules for the interpretation of the Harmonised System and any relative Section, Chapter and Subheading Notes to that System. Those rules and notes form part of the Combined Nomenclature, which is set out in Annex I to Council Regulation (EEC) No 2658/87. For the purposes of the identification of a correct split heading or subheading for certain goods in this Annex, the General rules for the interpretation of the Harmonised System and any relative Section, Chapter and Subheading notes to that System, are to apply mutatis mutandis, unless otherwise required in this Annex.

2.2.Reference to a change in tariff classification in the primary rules laid down below shall apply only to non-originating materials.

2.3.Materials which have acquired originating status in a country are considered to be originating materials of that country for the purpose of determining the origin of a good incorporating such materials, or of a good made from such materials by further working or processing in that country.

2.4.When it is not commercially practical to keep separate stocks of interchangeable materials or goods originating in different countries, the country of origin of commingled materials or goods that are interchangeable may be allocated on the basis of an inventory management method recognized in the country in which the materials or goods were commingled.

2.5.For the purposes of the application of primary rules based on tariff classification change, non-originating materials that do not satisfy the primary rule shall, unless otherwise specified in a certain Chapter, be disregarded, provided that the total value of such materials does not exceed 10 % of the ex-works price of the good.

2.6.Primary rules laid down at Chapter level (Chapter primary rules) have the same value as primary rules laid down at subdivision level and can be applied alternatively.

The primary rules at subdivision level, when they are based on a change in tariff classification, can be expressed using the following abbreviations.

SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS

(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.

(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.

(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.

Where the primary rule for headings 0201 until 0206 is not met, the meat (offal) shall be considered as originating in the country where the animals from which it was obtained were fattened or reared for the longest period.

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

HS 2022 Code Description of goods Primary rules
0201 Meat of bovine animals, fresh or chilled. The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least three months before slaughtering.
0202 Meat of bovine animals, frozen The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least three months before slaughtering.
0203 Meat of swine, fresh, chilled or frozen. The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least two months before slaughtering.
0204 Meat of sheep or goats, fresh, chilled or frozen. The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least two months before slaughtering.
0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least three months before slaughtering.
0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen. The origin of the goods of this heading shall be the country in which the animal was fattened for at least 3 months before slaughtering, or in the case of swine, sheep or goats at least two months before slaughtering.

(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.

(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture; however, the origin of a mixture of products from headings 0401 to 0404 shall be the country of origin of the materials that account for more than 50 % by weight of dry matter of the mixture. The weight of materials of the same origin shall be taken together.

(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

HS 2022 Code Description of goods Primary rules
ex 04 08 -  Birds’ eggs, not in shell, dried, and egg yolks, dried The origin of the goods shall be the country where drying took place (after breaking and separation where appropriate) of: — birds’ eggs, in shell, fresh or preserved, falling within HS heading ex  04 07 — birds’ eggs, not in shell, other than dried, falling within HS heading ex  04 08 — egg yolks, other than dried, falling within HS heading ex  04 08
SECTION II
VEGETABLE PRODUCTS

(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.

(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.

(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

HS 2022 Code Description of goods Primary rules
-  Coffee, not roasted:
0901 11 - -  Not decaffeinated The origin of the goods of this subheading shall be the country where they were obtained in their natural or unprocessed state.
0901 12 - -  Decaffeinated The origin of the goods of this subheading shall be the country where they were obtained in their natural or unprocessed state.
-  Coffee, roasted
0901 21 - -  Not decaffeinated CTSH
0901 22 - -  Decaffeinated CTSH

Chapter residual rule applicable to mixtures:

1.

For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.

2.

The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.

3.

When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.

Chapter residual rule:

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

HS 2022 Code Description of goods Primary rules
1101 Wheat or meslin flour. CC
1102 Cereal flours other than of wheat or meslin. CC
1103 Cereal groats, meal and pellets. CC
1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006 ; germ of cereals, whole, rolled, flaked or ground. CC
1105 Flour, meal, powder, flakes, granules and pellets of potatoes. CC
1106 Flour, meal and powder of the dried leguminous vegetables of heading 0713 , of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 CC
1107 Malt, whether or not roasted. CC
1108 Starches; inulin. CTH
1109 Wheat gluten, whether or not dried CTH

(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.

(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.

(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

HS 2022 Code Description of goods Primary rules
ex 14 04 Cotton linters, bleached The origin of the goods shall be the country where the product is made from raw cotton, the value of which does not exceed 50 % of the ex-works price of the product
SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.

(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.

(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

HS 2022 Code Description of goods Primary rules
1701 Cane or beet sugar and chemically pure sucrose, in solid form CC
1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel As specified for split headings
ex 17 02 (a) -  Chemically pure lactose, maltose, glucose and fructose CTHS
ex 17 02 (b) -  Other CC
1703 Molasses resulting from the extraction or refining of sugar CC
1704 Sugar confectionery (including white chocolate), not containing cocoa CTH

(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.

(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture; however, the origin of a mixture of products of heading 2009 (fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter) shall be the country of origin of the materials that account for more than 50 % by weight of dry matter of the mixture. The weight of materials of the same origin shall be taken together.

(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

HS 2022 Code Description of goods Primary rules
ex 20 09 Grape juice CTH, except from grape must of heading 2204

(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.

(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture; however, the origin of a mixture of wine (heading 2204 ), vermouth (heading 2205 ), spirits, liqueurs and spirituous beverages (heading 2208 ) shall be the country of origin of the materials that account for more than 85 % in volume of the mixture. The weight or volume of materials of the same origin shall be taken together.

(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

HS 2022 Code Description of goods Primary rules
ex 22 04 Wine of fresh grapes intended for the preparation of vermouth containing added must of fresh grapes, concentrated or not, or alcohol The origin of the goods shall be the country where the grapes were obtained in their natural or unprocessed state.
ex 22 05 Vermouth Manufacture from wine of fresh grapes containing must of fresh grapes, concentrated or not, or alcohol, falling within heading 2204
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

HS 2022 Code Description of goods Primary rules
ex 34 01 Felt and non-wovens, impregnated, coated or covered with soap or detergent Manufacture from felt or non-wovens
ex 34 05 Felt and non-wovens, impregnated, coated or covered with polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations Manufacture from felt or non-wovens

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

HS 2022 Code Description of goods Primary rules
ex 35 02 Dried egg albumin: Drying (after breaking and separation, where appropriate) of: — birds’ eggs, in shell, fresh or preserved, falling within HS heading ex  04 07 — birds’ eggs, not in shell, other than dried, falling within HS heading ex  04 08 or — egg whites, other than dried, falling within HS heading ex  35 02
SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

HS 2022 Code Description of goods Primary rules
ex 42 03 -  Articles of apparel of leather or of composition leather Complete making-up
SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

HS 2022 Code Description of goods Primary rules
ex 49 10 Ceramic calendars of any kind, printed, including calendar blocks, decorated. CTH
SECTION XI
TEXTILES AND TEXTILE ARTICLES

Thermoprinting has to be accompanied by printing of the transfer paper in order to be considered as origin conferring.

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

HS 2022 Code Description of goods Primary rules
5001 Silk-worm cocoons suitable for reeling. CTH
5002 Raw silk (not thrown). CTH
5003 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock). CTH
5004 Silk yarn (other than yarn spun from silk waste) not put up for retail sale. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5005 Yarn spun from silk waste, not put up for retail sale. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5006 Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut. As specified for split headings
ex 50 06 (a) Silk-worm gut CTH
ex 50 06 (b) Other Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5007 Woven fabrics of silk or of silk waste Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations.

Thermoprinting has to be accompanied by printing of the transfer paper in order to be considered as origin conferring.

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

HS 2022 Code Description of goods Primary rules
5101 Wool, not carded or combed As specified for split headings
ex 51 01 (a) -  Greasy, including fleece-washed wool: CTH
ex 51 01 (b) -  degreased, not carbonized Manufacture from greasy, including piece-wasted wool, the value of which does not exceed 50 % of the ex-works price of the product
ex 51 01 (c) -  carbonized Manufacture from degreased wool, not carbonized, the value of which does not exceed 50 % of the ex-works price of the product
5102 Fine or coarse animal hair, not carded or combed. CTH
5103 Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock As specified for split headings
ex 51 03 (a) carbonized Manufacture from non-carbonized waste, the value of which does not exceed 50 % of the ex-works price of the product
ex 51 03 (b) other CTH
5104 Garnetted stock of wool or of fine or coarse animal hair. CTH
5105 Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments). CTH
5106 Yarn of carded wool, not put up for retail sale. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5107 Yarn of combed wool, not put up for retail sale. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5108 Yarn of fine animal hair (carded or combed), not put up for retail sale. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5109 Yarn of wool or of fine animal hair, put up for retail sale. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5110 Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5111 Woven fabrics of carded wool or of carded fine animal hair. Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
5112 Woven fabrics of combed wool or of combed fine animal hair. Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
5113 Woven fabrics of coarse animal hair or of horsehair. Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

HS 2022 Code Description of goods Primary rules
5201 Cotton, not carded or combed. As specified for split headings
ex 52 01 (a) bleached Manufacture from raw cotton, the value of which does not exceed 50 % of the ex-works price of the product
ex 52 01 (b) other CTH
5202 Cotton waste (including yarn waste and garnetted stock). CTH
5203 Cotton, carded or combed. CTH
5204 Cotton sewing thread, whether or not put up for retail sale. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5205 Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5206 Cotton yarn (other than sewing thread), containing less than 85 % by weight of cotton, not put up for retail sale. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5207 Cotton yarn (other than sewing thread) put up for retail sale. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5208 Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m2. Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
5209 Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m2. Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
5210 Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2. Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
5211 Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2. Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
5212 Other woven fabrics of cotton. Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

HS 2022 Code Description of goods Primary rules
5301 Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock). CTH
5302 True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock). CTH
5303 Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock). CTH
[5304 ]
5305 Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock). CTH
5306 Flax yarn. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5307 Yarn of jute or of other textile bast fibres of heading 5303 . Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5308 Yarn of other vegetable textile fibres; paper yarn. As specified for split headings
ex 53 08 (a) -  Yarn of other vegetable textile fibres Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
ex 53 08 (b) -  paper yarn CTH
5309 Woven fabrics of flax. Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
5310 Woven fabrics of jute or of other textile bast fibres of heading 5303 . Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
5311 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn. As specified for split headings
ex 53 11 (a) Woven fabrics of other vegetable textile fibres Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
ex 53 11 (b) woven fabrics of paper yarn CTH

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

HS 2022 Code Description of goods Primary rules
5401 Sewing thread of man-made filaments, whether or not put up for retail sale. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5402 Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5403 Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5404 Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5405 Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5406 Man-made filament yarn (other than sewing thread), put up for retail sale. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5407 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404 . Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
5408 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405 . Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

Thermoprinting has to be accompanied by printing of the transfer paper in order to be considered as origin conferring.

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

HS 2022 Code Description of goods Primary rules
5501 Synthetic filament tow. Manufacture from chemical materials or textile pulp
5502 Artificial filament tow. Manufacture from chemical materials or textile pulp
5503 Synthetic staple fibres, not carded, combed or otherwise processed for spinning. Manufacture from chemical materials or textile pulp
5504 Artificial staple fibres, not carded, combed or otherwise processed for spinning. Manufacture from chemical materials or textile pulp
5505 Waste (including noils, yarn waste and garnetted stock) of man-made fibres. Manufacture from chemical materials or textile pulp
5506 Synthetic staple fibres, carded, combed or otherwise processed for spinning. Manufacture from chemical materials or textile pulp or waste falling within heading 5505
5507 Artificial staple fibres, carded, combed or otherwise processed for spinning. Manufacture from chemical materials or textile pulp or waste falling within heading 5505
5508 Sewing thread of man-made staple fibres, whether or not put up for retail sale. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5509 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5510 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5511 Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. Manufacture from: — natural fibres not carded or combed or otherwise prepared for spinning, — grege silk or silk waste, — chemical materials or textile pulp, or — man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product
5512 Woven fabrics of synthetic staple fibres, containing 85 % or more by weight of synthetic staple fibres. Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
5513 Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2. Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
5514 Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2. Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
5515 Other woven fabrics of synthetic staple fibres. Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
5516 Woven fabrics of artificial staple fibres. Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

Thermoprinting has to be accompanied by printing of the transfer paper in order to be considered as origin conferring.

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

HS 2022 Code Description of goods Primary rules
5601 Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps. Manufacture from fibres
5602 Felt, whether or not impregnated, coated, covered or laminated. As specified for split headings
ex 56 02 (a) printed, dyed (including dyed white) Manufacture from fibres Or Printing or dyeing of unbleached or prebleached felt, accompanied by preparatory or finishing operations
ex 56 02 (b) Impregnated, coated, covered or laminated Impregnation, coating, covering, or laminating of felt, unbleached
ex 56 02 (c) -  Other Manufacture from fibres
5603 Nonwovens, whether or not impregnated, coated, covered or laminated. As specified for split headings
ex 56 03 (a) -  Nonwovens: printed, dyed (including dyed white) Manufacture from fibres Or Printing or dyeing of unbleached or prebleached non-wovens, accompanied by preparatory or finishing operations
ex 56 03 (b) Impregnated, coated, covered or laminated Impregnation, coating, covering, or laminating of non-wovens, unbleached
ex 56 03 (c) -  Other Manufacture from fibres
5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405 , impregnated, coated, covered or sheathed with rubber or plastics. As specified for split headings
ex 56 04 (a) Rubber thread and cord, textile covered Manufacture from rubber thread or cord, not textile covered
ex 56 04 (b) -  other Impregnation, coating, covering or sheathing of textile yarn and strip and the like, unbleached
5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405 , combined with metal in the form of thread, strip or powder or covered with metal. CTH
5606 Gimped yarn, and strip and the like of heading 5404 or 5405 , gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn. CTH
5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics Manufacture from fibres, coir yarn, synthetic or artificial filament yarn or monofilament
5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials. CTH
5609 Articles of yarn, strip or the like of heading 5404 or 5405 , twine, cordage, rope or cables, not elsewhere specified or included. Manufacture from fibres, coir yarn, synthetic or artificial filament yarn or monofilament

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

HS 2022 Code Description of goods Primary rules
5701 Carpets and other textile floor coverings, knotted, whether or not made up. CTH
5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including ‘Kelem’, ‘Schumacks’, ‘Karamanie’ and similar hand-woven rugs. CTH
5703 Carpets and other textile floor coverings, tufted, whether or not made up. CTH
5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up. Manufacture from fibres
5705 Other carpets and other textile floor coverings, whether or not made up. CTH

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

HS 2022 Code Description of goods Primary rules
5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 . As specified for split headings
ex 58 01 (a) -  Fabrics: printed, dyed (including dyed white) Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations
ex 58 01 (b) -  impregnated, coated or covered Manufacture from unbleached fabrics, felt or non-wovens
ex 58 01 (c) -  Other Manufacture from yarn
5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806 ; tufted textile fabrics, other than products of heading 5703 . As specified for split headings
ex 58 02 (a) -  Fabrics: printed, dyed (including dyed white) Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations
ex 58 02 (b) -  impregnated, coated or covered Manufacture from unbleached fabrics, felt or non-wovens
ex 58 02 (c) -  Other Manufacture from yarn
5803 Gauze, other than narrow fabrics of heading 5806 As specified for split headings
ex 58 03 (a) -  printed, dyed (including dyed white) Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations
ex 58 03 (b) -  impregnated, coated or covered Manufacture from unbleached fabrics, felt or non-wovens
ex 58 03 (c) -  Other Manufacture from yarn
5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of heading 6002 to 6006 . As specified for split headings
ex 58 04 (a) -  printed, dyed (including dyed white) Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations
ex 58 04 (b) -  impregnated, coated or covered Manufacture from unbleached fabrics, felt or non-wovens
ex 58 04 (c) -  Other Manufacture from yarn
5805 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up. As specified for split headings
ex 58 05 (a) -  printed or dyed Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations
ex 58 05 (b) -  impregnated, coated or covered Manufacture from unbleached fabrics, felt or non-wovens
ex 58 05 (c) -  other Manufacture from yarn
5806 Narrow woven fabrics, other than goods of heading 5807 ; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) As specified for split headings
ex 58 06 (a) -  printed or dyed (including dyed white) Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations
ex 58 06 (b) -  impregnated, coated or covered Manufacture from unbleached fabrics, felt or non-wovens
ex 58 06 (c) -  other Manufacture from yarn
5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. As specified for split headings
ex 58 07 (a) -  printed, dyed (including dyed white) Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations
ex 58 07 (b) -  impregnated, coated or covered Manufacture from unbleached fabrics, felt or non-wovens
ex 58 07 (c) -  Other Manufacture from yarn
5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles. As specified for split headings
ex 58 08 (a) -  printed, dyed (including dyed white) Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations
ex 58 08 (b) -  impregnated, coated or covered Manufacture from unbleached fabrics, felt or non-wovens
ex 58 08 (c) -  Other Manufacture from yarn
5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605 , of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included. As specified for split headings
ex 58 09 (a) -  printed, dyed (including dyed white) Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations
ex 58 09 (b) -  impregnated, coated or covered Manufacture from unbleached fabrics, felt or non-wovens
ex 58 09 (c) -  Other Manufacture from yarn
5810 Embroidery in the piece, in strips or in motifs. Manufacture in which the value of the materials used does not exceed 50 % of the ex-works price of the product
5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 As specified for split headings
ex 58 11 (a) -  printed, dyed (including dyed white) Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations
ex 58 11 (b) -  impregnated, coated or covered Manufacture from unbleached fabrics, felt or non-wovens
ex 58 11 (c) -  Other Manufacture from yarn

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

HS 2022 Code Description of goods Primary rules
5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations. Manufacture from unbleached fabrics
5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon. Manufacture from yarn
5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 . Manufacture from unbleached fabrics Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. Manufacture from unbleached fabrics, felt or non-wovens
5905 Textile wall coverings. Manufacture from unbleached fabrics Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
5906 Rubberised textile fabrics, other than those of heading 5902 . Manufacture from bleached knitted or crocheted fabrics, or from other unbleached fabrics
5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like. Manufacture from unbleached fabrics Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
5908 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated. Manufacture from yarn
5909 Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials. Manufacture from yarn or fibres
5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material. Manufacture from yarn or fibres
5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter. As Specified for split headings
ex 59 11 (a) -  polishing discs or rings other than of felt Manufacture from yarn, waste fabrics or rags falling within heading 6310
ex 59 11 (b) -  Other Manufacture from yarn or fibres

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

HS 2022 Code Description of goods Primary rules
6001 Pile fabrics, including ‘long pile’ fabrics and terry fabrics, knitted or crocheted. As specified for split headings
ex 60 01 (a) -  printed, dyed (including dyed white) Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
ex 60 01 (b) -  Other Manufacture from yarn
6002 Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of Heading 6001 . As specified for split headings
ex 60 02 (a) -  printed, dyed (including dyed white) Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
ex 60 02 (b) -  Other Manufacture from yarn
6003 Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of Heading 6001 or 6002 . As specified for split headings
ex 60 03 (a) printed, dyed (including dyed white) Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
ex 60 03 (b) -  Other Manufacture from yarn
6004 Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of Heading 6001 . As specified for split headings
ex 60 04 (a) printed, dyed (including dyed white) Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
ex 60 04 (b) -  Other Manufacture from yarn
6005 Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004 . As specified for split headings
ex 60 05 (a) printed, dyed (including dyed white) Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
ex 60 05 (b) -  Other Manufacture from yarn
6006 Other knitted or crocheted fabrics. As specified for split headings
ex 60 06 (a) printed, dyed (including dyed white) Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
ex 60 06 (b) -  Other Manufacture from yarn

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

HS 2022 Code Description of goods Primary rules
6101 Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of Heading 6103 . As specified for split headings
ex 61 01 (a) -  obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Complete making-up
ex 61 01 (b) -  other Manufacture from yarn
6102 Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of Heading 6104 . As specified for split headings
ex 61 02 (a) -  obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Complete making-up
ex 61 02 (b) -  other Manufacture from yarn
6103 Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. As specified for split headings
ex 61 03 (a) -  obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Complete making-up
ex 61 03 (b) -  other Manufacture from yarn
6104 Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. As specified for split headings
ex 61 04 (a) -  obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Complete making-up
ex 61 04 (b) -  other Manufacture from yarn
6105 Men’s or boys’ shirts, knitted or crocheted. As specified for split headings
ex 61 05 (a) -  obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Complete making-up
ex 61 05 (b) -  other Manufacture from yarn
6106 Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted. As specified for split headings
ex 61 06 (a) -  obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Complete making-up
ex 61 06 (b) -  other Manufacture from yarn
6107 Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted. As specified for split headings
ex 61 07 (a) -  obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Complete making-up
ex 61 07 (b) -  other Manufacture from yarn
6108 Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted. As specified for split headings
ex 61 08 (a) -  obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Complete making-up
ex 61 08 (b) -  other Manufacture from yarn
6109 T-shirts, singlets and other vests, knitted or crocheted. As specified for split headings
ex 61 09 (a) -  obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Complete making-up
ex 61 09 (b) -  other Manufacture from yarn
6110 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted. As specified for split headings
ex 61 10 (a) -  obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Complete making-up
ex 61 10 (b) -  other Manufacture from yarn
6111 Babies’ garments and clothing accessories, knitted or crocheted. As specified for split headings
ex 61 11 (a) -  obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Complete making-up
ex 61 11 (b) -  other Manufacture from yarn
6112 Track suits, ski suits and swimwear, knitted or crocheted. As specified for split headings
ex 61 12 (a) -  obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Complete making-up
ex 61 12 (b) -  other Manufacture from yarn
6113 Garments, made up of knitted or crocheted fabrics of Heading 5903 , 5906 or 5907 . As specified for split headings
ex 61 13 (a) -  obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Complete making-up
ex 61 13 (b) -  other Manufacture from yarn
6114 Other garments, knitted or crocheted. As specified for split headings
ex 61 14 (a) -  obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Complete making-up
ex 61 14 (b) -  other Manufacture from yarn
6115 Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted. As specified for split headings
ex 61 15 (a) -  obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Complete making-up
ex 61 15 (b) -  other Manufacture from yarn
6116 Gloves, mittens and mitts, knitted or crocheted. As specified for split headings
ex 61 16 (a) -  obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Complete making-up
ex 61 16 (b) -  other Manufacture from yarn
6117 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories. As specified for split headings
ex 61 17 (a) -  obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Complete making-up
ex 61 17 (b) -  other Manufacture from yarn

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

HS 2022 Code Description of goods Primary rules
6201 Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of Heading 6203 . As specified for split headings
ex 62 01 (a) -  finished or complete Complete making-up
ex 62 01 (b) -  unfinished or incomplete Manufacture from yarn
6202 Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of Heading 6204 . As specified for split headings
ex 62 02 (a) -  finished or complete Complete making-up
ex 62 02 (b) -  unfinished or incomplete Manufacture from yarn
6203 Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear). As specified for split headings
ex 62 03 (a) -  finished or complete Complete making-up
ex 62 03 (b) -  unfinished or incomplete Manufacture from yarn
6204 Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear). As specified for split headings
ex 62 04 (a) -  finished or complete Complete making-up
ex 62 04 (b) -  unfinished or incomplete Manufacture from yarn
6205 Men’s or boys’ shirts. As specified for split headings
ex 62 05 (a) -  finished or complete Complete making-up
ex 62 05 (b) -  unfinished or incomplete Manufacture from yarn
6206 Women’s or girls’ blouses, shirts and shirt-blouses. As specified for split headings
ex 62 06 (a) -  finished or complete Complete making-up
ex 62 06 (b) -  unfinished or incomplete Manufacture from yarn
6207 Men’s or boys’ singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles. As specified for split headings
ex 62 07 (a) -  finished or complete Complete making-up
ex 62 07 (b) -  unfinished or incomplete Manufacture from yarn
6208 Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles. As specified for split headings
ex 62 08 (a) -  finished or complete Complete making-up
ex 62 08 (b) -  unfinished or incomplete Manufacture from yarn
6209 Babies’ garments and clothing accessories. As specified for split headings
ex 62 09 (a) -  finished or complete Complete making-up
ex 62 09 (b) -  unfinished or incomplete Manufacture from yarn
6210 Garments, made up of fabrics of Heading 5602 , 5603 , 5903 , 5906 or 5907 . As specified for split headings
ex 62 10 (a) -  finished or complete Complete making-up
ex 62 10 (b) -  unfinished or incomplete Manufacture from yarn
6211 Track suits, ski suits and swimwear; other garments. As specified for split headings
ex 62 11 (a) -  finished or complete Complete making-up
ex 62 11 (b) -  unfinished or incomplete Manufacture from yarn
6212 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted. As specified for split headings
ex 62 12 (a) -  finished or complete Complete making-up
ex 62 12 (b) -  unfinished or incomplete Manufacture from yarn
6213 Handkerchiefs. As specified for split headings
ex 62 13 (a) -  embroidered Manufacture from yarn Or Manufacture from unembroidered fabric, provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
ex 62 13 (b) -  other Manufacture from yarn
6214 Shawls, scarves, mufflers, mantillas, veils and the like. As specified for split headings
ex 62 14 (a) -  embroidered Manufacture from yarn Or Manufacture from unembroidered fabric, provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
ex 62 14 (b) -  other Manufacture from yarn
6215 Ties, bow ties and cravats. As specified for split headings
ex 62 15 (a) -  finished or complete Complete making-up
ex 62 15 (b) -  unfinished or incomplete Manufacture from yarn
6216 Gloves, mittens and mitts. As specified for split headings
ex 62 16 (a) -  finished or complete Complete making-up
ex 62 16 (b) -  unfinished or incomplete Manufacture from yarn
6217 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of Heading 6212 . As specified for split headings
ex 62 17 (a) -  finished or complete Complete making-up
ex 62 17 (b) -  unfinished or incomplete Manufacture from yarn

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

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