# 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
6401
Waterproof 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
6402
Other 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
6403
Footwear 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
6404
Footwear 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
6405
Other footwear.
CTH with the exclusion of assembly of uppers affixed to inner or to other sole components of heading 6406

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Source: https://www.legislation.gov.uk/eur/2015/2446/attachment/10/division/division/SECTION XII/division/CHAPTER 64/division/Chapter residual rule: (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division-SECTION XII/division-CHAPTER 64/division-Chapter residual rule:
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.