# 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 6301 Blankets and travelling rugs. As specified for split headings - of felt or non-wovens: ex 6301 (a) - - not impregnated, coated, covered or laminated Manufacture from fibres ex 6301 (b) - - impregnated, coated, covered or laminated Impregnation, coating, covering or laminating of felt or non-wovens, unbleached - other: - - knitted or crocheted ex 6301 (c) - - - unembroidered Complete making-up ex 6301 (d) - - - embroidered Complete making-up Or Manufacture 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 - - not knitted or crocheted: ex 6301 (e) - - - unembroidered Manufacture from yarn ex 6301 (f) - - - embroidered Manufacture from yarn Or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product 6302 Bed linen, table linen, toilet linen and kitchen linen. As specified for split headings - of felt or non-wovens: ex 6302 (a) - - not impregnated, coated, covered or laminated Manufacture from fibres ex 6302 (b) - - impregnated, coated, covered or laminated Impregnation, coating, covering or laminating of felt or non-wovens, unbleached - other: - - knitted or crocheted ex 6302 (c) - - - unembroidered Complete making-up ex 6302 (d) - - - embroidered Complete making-up Or Manufacture 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 - - not knitted or crocheted: ex 6302 (e) - - - unembroidered Manufacture from yarn ex 6302 (f) - - - embroidered Manufacture from yarn Or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product 6303 Curtains (including drapes) and interior blinds; curtain or bed valances. As specified for split headings - of felt or non-wovens: ex 6303 (a) - - not impregnated, coated, covered or laminated Manufacture from fibres ex 6303 (b) - - impregnated, coated, covered or laminated Impregnation, coating, covering or laminating of felt or non-wovens, unbleached - other: - - knitted or crocheted ex 6303 (c) - - - unembroidered Complete making-up ex 6303 (d) - - - embroidered Complete making-up Or Manufacture 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 - - not knitted or crocheted: ex 6303 (e) - - - unembroidered Manufacture from yarn ex 6303 (f) - - - embroidered Manufacture from yarn Or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product 6304 Other furnishing articles, excluding those of Heading 9404. As specified for split headings - of felt or non-wovens: ex 6304 (a) - - not impregnated, coated, covered or laminated Manufacture from fibres ex 6304 (b) - - impregnated, coated, covered or laminated Impregnation, coating, covering or laminating of felt or non-wovens, unbleached - other: - - knitted or crocheted ex 6304 (c) - - - unembroidered Complete making-up ex 6304 (d) - - - embroidered Complete making-up Or Manufacture 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 - - not knitted or crocheted: ex 6304 (e) - - - unembroidered Manufacture from yarn ex 6304 (f) - - - embroidered Manufacture from yarn Or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product 6305 Sacks and bags, of a kind used for the packing of goods. As specified for split headings - of felt or non-wovens: ex 6305 (a) - - not impregnated, coated, covered or laminated Manufacture from fibres ex 6305 (b) - - impregnated, coated, covered or laminated Impregnation, coating, covering or laminating of felt or non-wovens, unbleached - other: - - knitted or crocheted ex 6305 (c) - - - unembroidered Complete making-up ex 6305 (d) - - - embroidered Complete making-up Or Manufacture 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 - - not knitted or crocheted: ex 6305 (e) - - - unembroidered Manufacture from yarn ex 6305 (f) - - - embroidered Manufacture from yarn Or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product 6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. As specified for split headings - Tarpaulins, awnings and camping goods, of felt or non-wovens: ex 6306 (a) - - not impregnated, coated, covered or laminated Manufacture from fibres ex 6306 (b) - - impregnated, coated, covered or laminated Impregnation, coating, covering or laminating of felt or non-wovens, unbleached - other tarpaulins, awnings and camping goods: - - knitted or crocheted ex 6306 (c) - - - unembroidered Complete making-up ex 6306 (d) - - - embroidered Complete making-up Or Manufacture 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 - - not knitted or crocheted: ex 6306 (e) - - - unembroidered Manufacture from yarn ex 6306 (f) - - - embroidered Manufacture from yarn Or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product ex 6306 (g) sunblinds; tents; sails for boats, sailboards or landcraft; CTH 6307 Other made up articles, including dress patterns. As specified for subheadings 6307 10 - Floor-cloths, dish-cloths, dusters and similar cleaning cloths Manufacture from yarn 6307 20 - Life-jackets and life-belts Manufacture in which the value of the materials used does not exceed 40 % of the ex-works price of the product 6307 90 - Other Manufacture in which the value of the materials used does not exceed 40 % of the ex-works price of the product 6308 Sets 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. Incorporation 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 6309 Worn clothing and other worn articles. Collection and packing for shipment 6310 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. CTH --- Source: https://www.legislation.gov.uk/eur/2015/2446/attachment/10/division/division/SECTION XI/division/CHAPTER 63/division/Chapter residual rule: (the official version) Page: https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division-SECTION XI/division-CHAPTER 63/division-Chapter residual rule: Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.