# 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
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 5308 (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 5308 (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 5311 (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 5311 (b)
woven fabrics of paper yarn
CTH

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Source: https://www.legislation.gov.uk/eur/2015/2446/attachment/10/division/division/SECTION XI/division/CHAPTER 53/division/Chapter residual rule: (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division-SECTION XI/division-CHAPTER 53/division-Chapter residual rule:
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.