# 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
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

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Source: https://www.legislation.gov.uk/eur/2015/2446/attachment/10/division/division/SECTION XI/division/CHAPTER 55/division/Chapter residual rule: (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division-SECTION XI/division-CHAPTER 55/division-Chapter residual rule:
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.