# 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, Division Chapter residual rule:


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 2017 Code
Description of goods
Primary rules
5201
Cotton, not carded or combed.
As specified for split headings
ex 5201 (a)
bleached
Manufacture from raw cotton, the value of which does not exceed 50 % of the ex-works price of the product
ex 5201 (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

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Source: https://www.legislation.gov.uk/eur/2015/2446/attachment/10/division/division/SECTION XI/division/CHAPTER 52/division/Chapter residual rule: (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division-SECTION XI/division-CHAPTER 52/division-Chapter residual rule:
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.