# 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
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

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Source: https://www.legislation.gov.uk/eur/2015/2446/attachment/10/division/division/SECTION XI/division/CHAPTER 54/division/Chapter residual rule: (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division-SECTION XI/division-CHAPTER 54/division-Chapter residual rule:
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.