{
  "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division-SECTION XI/division-CHAPTER 63/division-Chapter residual rule:",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division-SECTION XI/division-CHAPTER 63/division-Chapter residual rule:.json",
  "legislation": "eur/2015/2446",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2446",
  "path": "attachment/10/division/division/SECTION XI/division/CHAPTER 63/division/Chapter residual rule:",
  "kind": "division",
  "number": "Chapter residual rule:",
  "heading": null,
  "text": "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.\nHS 2017 Code\nDescription of goods\nPrimary rules\n6301\nBlankets and travelling rugs.\nAs specified for split headings\n-\nof felt or non-wovens:\nex 6301 (a)\n- - not impregnated, coated, covered or laminated\nManufacture from fibres\nex 6301 (b)\n- - impregnated, coated, covered or laminated\nImpregnation, coating, covering or laminating of felt or non-wovens, unbleached\n-\nother:\n- - knitted or crocheted\nex 6301 (c)\n- - - unembroidered\nComplete making-up\nex 6301 (d)\n- - - embroidered\nComplete making-up\nOr\nManufacture from unembroidered knitted or crocheted fabric, provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product\n- -\nnot knitted or crocheted:\nex 6301 (e)\n- - - unembroidered\nManufacture from yarn\nex 6301 (f)\n- - - embroidered\nManufacture from yarn\nOr\nManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product\n6302\nBed linen, table linen, toilet linen and kitchen linen.\nAs specified for split headings\n-\nof felt or non-wovens:\nex 6302 (a)\n- - not impregnated, coated, covered or laminated\nManufacture from fibres\nex 6302 (b)\n- - impregnated, coated, covered or laminated\nImpregnation, coating, covering or laminating of felt or non-wovens, unbleached\n-\nother:\n- - knitted or crocheted\nex 6302 (c)\n- - - unembroidered\nComplete making-up\nex 6302 (d)\n- - - embroidered\nComplete making-up\nOr\nManufacture from unembroidered knitted or crocheted fabric, provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product\n- - not knitted or crocheted:\nex 6302 (e)\n- - - unembroidered\nManufacture from yarn\nex 6302 (f)\n- - - embroidered\nManufacture from yarn\nOr\nManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product\n6303\nCurtains (including drapes) and interior blinds; curtain or bed valances.\nAs specified for split headings\n-\nof felt or non-wovens:\nex 6303 (a)\n- - not impregnated, coated, covered or laminated\nManufacture from fibres\nex 6303 (b)\n- - impregnated, coated, covered or laminated\nImpregnation, coating, covering or laminating of felt or non-wovens, unbleached\n-\nother:\n- - knitted or crocheted\nex 6303 (c)\n- - - unembroidered\nComplete making-up\nex 6303 (d)\n- - - embroidered\nComplete making-up\nOr\nManufacture from unembroidered knitted or crocheted fabric, provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product\n- - not knitted or crocheted:\nex 6303 (e)\n- - - unembroidered\nManufacture from yarn\nex 6303 (f)\n- - - embroidered\nManufacture from yarn\nOr\nManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product\n6304\nOther furnishing articles, excluding those of Heading 9404.\nAs specified for split headings\n-\nof felt or non-wovens:\nex 6304 (a)\n- - not impregnated, coated, covered or laminated\nManufacture from fibres\nex 6304 (b)\n- - impregnated, coated, covered or laminated\nImpregnation, coating, covering or laminating of felt or non-wovens, unbleached\n-\nother:\n- - knitted or crocheted\nex 6304 (c)\n- - - unembroidered\nComplete making-up\nex 6304 (d)\n- - - embroidered\nComplete making-up\nOr\nManufacture from unembroidered knitted or crocheted fabric, provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product\n- - not knitted or crocheted:\nex 6304 (e)\n- - - unembroidered\nManufacture from yarn\nex 6304 (f)\n- - - embroidered\nManufacture from yarn\nOr\nManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product\n6305\nSacks and bags, of a kind used for the packing of goods.\nAs specified for split headings\n-\nof felt or non-wovens:\nex 6305 (a)\n- - not impregnated, coated, covered or laminated\nManufacture from fibres\nex 6305 (b)\n- - impregnated, coated, covered or laminated\nImpregnation, coating, covering or laminating of felt or non-wovens, unbleached\n-\nother:\n- - knitted or crocheted\nex 6305 (c)\n- - - unembroidered\nComplete making-up\nex 6305 (d)\n- - - embroidered\nComplete making-up\nOr\nManufacture from unembroidered knitted or crocheted fabric, provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product\n- - not knitted or crocheted:\nex 6305 (e)\n- - - unembroidered\nManufacture from yarn\nex 6305 (f)\n- - - embroidered\nManufacture from yarn\nOr\nManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product\n6306\nTarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.\nAs specified for split headings\n-\nTarpaulins, awnings and camping goods, of felt or non-wovens:\nex 6306 (a)\n- - not impregnated, coated, covered or laminated\nManufacture from fibres\nex 6306 (b)\n- - impregnated, coated, covered or laminated\nImpregnation, coating, covering or laminating of felt or non-wovens, unbleached\n-\nother tarpaulins, awnings and camping goods:\n- - knitted or crocheted\nex 6306 (c)\n- - - unembroidered\nComplete making-up\nex 6306 (d)\n- - - embroidered\nComplete making-up\nOr\nManufacture from unembroidered knitted or crocheted fabric, provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product\n- - not knitted or crocheted:\nex 6306 (e)\n- - - unembroidered\nManufacture from yarn\nex 6306 (f)\n- - - embroidered\nManufacture from yarn\nOr\nManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product\nex 6306 (g)\nsunblinds; tents; sails for boats, sailboards or landcraft;\nCTH\n6307\nOther made up articles, including dress patterns.\nAs specified for subheadings\n6307 10\n-\nFloor-cloths, dish-cloths, dusters and similar cleaning cloths\nManufacture from yarn\n6307 20\n-\nLife-jackets and life-belts\nManufacture in which the value of the materials used does not exceed 40 % of the ex-works price of the product\n6307 90\n-\nOther\nManufacture in which the value of the materials used does not exceed 40 % of the ex-works price of the product\n6308\nSets consisting of woven fabric and yarn, whether or not with accessories, for making-up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale.\nIncorporation in a set in which the total value of all the non-originating articles incorporated does not exceed 25 % of the ex-works price of the set\n6309\nWorn clothing and other worn articles.\nCollection and packing for shipment\n6310\nUsed or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials.\nCTH",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2446/attachment/10/division/division/SECTION XI/division/CHAPTER 63/division/Chapter residual rule:",
    "retrieved_at": "2026-11-01T14:46:11.724993+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}