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Division Chapter residual rule:

Original text. Later amendments are not shown.

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.

F1HS 2017 Code Description of goodsPrimary rules
6401Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.CTH with the exclusion of assembly of uppers affixed to inner or to other sole components of heading 6406
6402Other footwear with outer soles and uppers of rubber or plastics.CTH with the exclusion of assembly of uppers affixed to inner or to other sole components of heading 6406
6403Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.CTH with the exclusion of assembly of uppers affixed to inner or to other sole components of heading 6406
6404Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.CTH with the exclusion of assembly of uppers affixed to inner or to other sole components of heading 6406
6405Other footwear.CTH with the exclusion of assembly of uppers affixed to inner or to other sole components of heading 6406

Annotations

Textual amendments

F1

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.