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Commission Delegated Regulation (EU) 2015/2446Show full 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

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ANNEX 22-01

Introductory notes and list of substantial processing or working operations conferring non-preferential origin U.K.

INTRODUCTORY NOTESU.K.

1. Definitions U.K.

1.1.References to ‘manufacturing’, ‘producing’ or ‘processing’ goods include any kind of working, assembly or processing operation.U.K.

Methods of obtaining goods include manufacturing, producing, processing, raising, growing, breeding, mining, extracting, harvesting, fishing, trapping, gathering, collecting, hunting and capturing.

1.2.‘Material’ includes ingredients, parts, components, subassemblies and goods that were physically incorporated into another good or were subject to a process in the production of another good.U.K.

‘Originating material’ means a material whose country of origin, as determined under these rules, is the same country as the country in which the material is used in production.

‘Non-originating material’ means a material whose country of origin, as determined under these rules, is not the same country as the country in which that material is used in production.

‘Product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation.

1.3. Value added rule U.K.
(a)

‘X% value added rule’ means manufacture where the increase in value acquired as a result of working and processing, and if applicable, the incorporation of parts originating in the country of manufacture represents at least X% of the ex-works price of the product. ‘X’ represents the percentage indicated for each heading.

(b)

‘Value acquired as a result of working and processing and incorporation of parts originating in the country of manufacture’ means the increase in value resulting from the assembly itself, together with any preparatory, finishing and checking operations, and from the incorporation of any parts originating in the country where the operations in question were carried out, including profit and the general costs borne in that country as a result of the operations.

(c)

‘Ex-works price’ means the price paid or to be paid for the product ready for collection at the manufacturer’s premises in whose undertaking the last working or processing is carried out; this price must reflect all costs related to the manufacturing of the product (including the cost of all the materials used), minus any internal taxes which are, or may be, repaid when the product obtained is exported or re-exported.

Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported or re-exported;

1.4. Complete making up U.K.

The term ‘complete making-up’ used in the list means that all the operations following cutting of the fabric or knitting or crocheting of the fabric directly to shape have to be performed. However, making-up shall not necessarily be considered as incomplete where one or more finishing operations have not been carried out.

1.5.Where the term ‘country’ is used in this Annex, it shall be understood to refer to ‘country or territory’.U.K.

2. Application of the rules in this Annex U.K.

2.1.The rules provided in this Annex are to be applied to goods on the basis of their classification in the Harmonised System, as well as on further criteria which may be provided for in addition to the Harmonised System headings or subheadings created specifically for the purposes of this Annex. A Harmonised System heading or subheading which is further subdivided using such criteria is referred to in this Annex as ‘split heading’ or ‘split subheading’. ‘[F1Harmonised System or HS means the goods nomenclature established under the International Convention on the Harmonized Commodity Description and Coding System, as amended by Recommendation of the Customs Cooperation Council of 27 June 2014 (HS 2017).] U.K.

Classification of goods within headings and subheadings of the Harmonised System is governed by the General rules for the interpretation of the Harmonised System and any relative Section, Chapter and Subheading Notes to that System. Those rules and notes form part of the Combined Nomenclature, which is set out in Annex I to Council Regulation (EEC) No 2658/87. For the purposes of the identification of a correct split heading or subheading for certain goods in this Annex, the General rules for the interpretation of the Harmonised System and any relative Section, Chapter and Subheading notes to that System, are to apply mutatis mutandis, unless otherwise required in this Annex.

2.2.Reference to a change in tariff classification in the primary rules laid down below shall apply only to non-originating materials.U.K.
2.3.Materials which have acquired originating status in a country are considered to be originating materials of that country for the purpose of determining the origin of a good incorporating such materials, or of a good made from such materials by further working or processing in that country.U.K.
2.4.When it is not commercially practical to keep separate stocks of interchangeable materials or goods originating in different countries, the country of origin of commingled materials or goods that are interchangeable may be allocated on the basis of an inventory management method recognized in the country in which the materials or goods were commingled.U.K.
2.5.For the purposes of the application of primary rules based on tariff classification change, non-originating materials that do not satisfy the primary rule shall, unless otherwise specified in a certain Chapter, be disregarded, provided that the total value of such materials does not exceed 10 % of the ex-works price of the good.U.K.
2.6.Primary rules laid down at Chapter level (Chapter primary rules) have the same value as primary rules laid down at subdivision level and can be applied alternatively.U.K.

3. Glossary U.K.

The primary rules at subdivision level, when they are based on a change in tariff classification, can be expressed using the following abbreviations.

CC

:

change to the chapter in question from any other chapter

CTH

:

change to the heading in question from any other heading

CTSH

:

change to the subheading in question from any other subheading or from any other heading

CTHS

:

change to the split heading in question from any other split of this heading or from any other heading

CTSHS

:

change to the split subheading in question from any other split of this subheading or from any other subheading or heading

SECTION I U.K. LIVE ANIMALS; ANIMAL PRODUCTS

CHAPTER 2U.K. Meat and edible meat offal

Chapter residual rule applicable to mixtures: U.K.
(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.U.K.
(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.U.K.
(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.U.K.
Chapter note: U.K.

Where the primary rule for headings 0201 until 0206 is not met, the meat (offal) shall be considered as originating in the country where the animals from which it was obtained were fattened or reared for the longest period.

Chapter residual rule: U.K.

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], 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 weight of the materials.

[F1HS 2017 Code]Description of goodsPrimary rules
0201Meat of bovine animals, fresh or chilled.The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least three months before slaughtering.
0202Meat of bovine animals, frozenThe origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least three months before slaughtering.
0203Meat of swine, fresh, chilled or frozen.The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least two months before slaughtering.
0204Meat of sheep or goats, fresh, chilled or frozen.The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least two months before slaughtering.
0205Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least three months before slaughtering.
[F20206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen. The origin of the goods of this heading shall be the country in which the animal was fattened for at least 3 months before slaughtering, or in the case of swine, sheep or goats at least two months before slaughtering.]

CHAPTER 4U.K. Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Chapter residual rule applicable to mixtures: U.K.
(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.U.K.
(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture; however, the origin of a mixture of products from headings 0401 to 0404 shall be the country of origin of the materials that account for more than 50 % by weight of dry matter of the mixture. The weight of materials of the same origin shall be taken together.U.K.
(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.U.K.
Chapter residual rule: U.K.

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], 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 weight of the materials.

[F1HS 2017 Code]Description of goodsPrimary rules
ex 0408
-Birds’ eggs, not in shell, dried, and egg yolks, dried

The origin of the goods shall be the country where drying took place (after breaking and separation where appropriate) of:

  • birds’ eggs, in shell, fresh or preserved, falling within HS heading ex 0407

  • birds’ eggs, not in shell, other than dried, falling within HS heading ex 0408

  • egg yolks, other than dried, falling within HS heading ex 0408

SECTION II U.K. VEGETABLE PRODUCTS

CHAPTER 9U.K. Coffee, tea, maté and spices

Chapter residual rule applicable to mixtures: U.K.
(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.U.K.
(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.U.K.
(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.U.K.
Chapter residual rule: U.K.

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], 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 weight of the materials.

[F1HS 2017 Code]Description of goodsPrimary rules
-Coffee, not roasted:
0901 11
- -Not decaffeinated
The origin of the goods of this subheading shall be the country where they were obtained in their natural or unprocessed state.
0901 12
- -Decaffeinated
The origin of the goods of this subheading shall be the country where they were obtained in their natural or unprocessed state.
-Coffee, roasted
0901 21
- -Not decaffeinated
CTSH
0901 22
- -Decaffeinated
CTSH

[F2CHAPTER 11 U.K. Products of the milling industry; malt; starches; inulin; wheat gluten

Chapter residual rule applicable to mixtures:

1.

For the purposes of this residual rule, mixing means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.

2.

The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.

3.

When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.

Chapter residual rule:

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], 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 weight of the materials.

HS 2017 Code Description of goods Primary rules
1101 Wheat or meslin flour. CC
1102 Cereal flours other than of wheat or meslin. CC
1103 Cereal groats, meal and pellets. CC
1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006 ; germ of cereals, whole, rolled, flaked or ground. CC
1105 Flour, meal, powder, flakes, granules and pellets of potatoes. CC
1106 Flour, meal and powder of the dried leguminous vegetables of heading 0713 , of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 CC
1107 Malt, whether or not roasted. CC
1108 Starches; inulin. CTH
1109 Wheat gluten, whether or not dried CTH]

CHAPTER 14U.K. Vegetable plaiting materials; vegetable products not elsewhere specified or included

Chapter residual rule applicable to mixtures: U.K.
(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.U.K.
(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.U.K.
(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.U.K.
Chapter residual rule: U.K.

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], 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 weight of the materials.

[F1HS 2017 Code]Description of goodsPrimary rules
ex 1404Cotton linters, bleachedThe origin of the goods shall be the country where the product is made from raw cotton, the value of which does not exceed 50 % of the ex-works price of the product

SECTION IV U.K. PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

CHAPTER 17U.K. Sugars and sugar confectionery

Chapter residual rule applicable to mixtures: U.K.
(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.U.K.
(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.U.K.
(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.U.K.
Chapter residual rule: U.K.

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], 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 weight of the materials.

[F1HS 2017 Code]Description of goodsPrimary rules
1701Cane or beet sugar and chemically pure sucrose, in solid formCC
1702Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramelAs specified for split headings
ex 1702 (a)
-Chemically pure lactose, maltose, glucose and fructose
CTHS
ex 1702 (b)
-Other
CC
1703Molasses resulting from the extraction or refining of sugarCC
1704Sugar confectionery (including white chocolate), not containing cocoaCTH

CHAPTER 20U.K. Preparations of vegetables, fruit, nuts or other parts of plants

Chapter residual rule applicable to mixtures U.K.
(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.U.K.
(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture; however, the origin of a mixture of products of heading 2009 (fruit juices (including grape must) and vegetable juices, unfermented, whether or not containing added sugar or other sweetening matter) shall be the country of origin of the materials that account for more than 50 % by weight of dry matter of the mixture. The weight of materials of the same origin shall be taken together.U.K.
(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.U.K.
Chapter residual rule: U.K.

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], 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 weight of the materials.

[F1HS 2017 Code]Description of goodsPrimary rules
ex 2009 [F1Grape juice]CTH, except from grape must of heading 2204

CHAPTER 22U.K. Beverages, spirits and vinegar

Chapter residual rule applicable to mixtures U.K.
(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.U.K.
(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture; however, the origin of a mixture of wine (heading 2204), vermouth (heading 2205), spirits, liqueurs and spirituous beverages (heading 2208) shall be the country of origin of the materials that account for more than 85 % in volume of the mixture. The weight or volume of materials of the same origin shall be taken together.U.K.
(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.U.K.
Chapter residual rule: U.K.

For goods of this Chapter, except for heading 2208, where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], 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 weight of the materials.

[F1HS 2017 Code]Description of goodsPrimary rules
ex 2204Wine of fresh grapes intended for the preparation of vermouth containing added must of fresh grapes, concentrated or not, or alcoholThe origin of the goods shall be the country where the grapes were obtained in their natural or unprocessed state.
ex 2205VermouthManufacture from wine of fresh grapes containing must of fresh grapes, concentrated or not, or alcohol, falling within heading 2204

SECTION VI U.K. PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

CHAPTER 34U.K. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster

Chapter residual rule: U.K.

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 weight of the materials.

[F1HS 2017 Code]Description of goodsPrimary rules
ex 3401Felt and non-wovens, impregnated, coated or covered with soap or detergentManufacture from felt or non-wovens
ex 3405Felt and non-wovens, impregnated, coated or covered with polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparationsManufacture from felt or non-wovens

CHAPTER 35U.K. Albuminoidal substances; modified starches; glues; enzymes

Chapter residual rule: U.K.

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 weight of the materials.

[F1HS 2017 Code]Description of goodsPrimary rules
ex 3502Dried egg albumin:

Drying (after breaking and separation, where appropriate) of:

  • birds’ eggs, in shell, fresh or preserved, falling within HS heading ex 0407

  • birds’ eggs, not in shell, other than dried, falling within HS heading ex 0408 or

  • egg whites, other than dried, falling within HS heading ex 3502

SECTION VIII U.K. RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

CHAPTER 42U.K. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; Articles of animal gut (other than silk-worm gut)

Chapter residual rule: U.K.

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
ex 4203
-Articles of apparel of leather or of composition leather
Complete making-up

SECTION X U.K. PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

CHAPTER 49U.K. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

Chapter residual rule: U.K.

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
ex 4910Ceramic calendars of any kind, printed, including calendar blocks, decorated.CTH

SECTION XI U.K. TEXTILES AND TEXTILE ARTICLES

CHAPTER 50U.K. Silk

Chapter Note: U.K.

Thermoprinting has to be accompanied by printing of the transfer paper in order to be considered as origin conferring.

Chapter residual rule: U.K.

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
5001Silk-worm cocoons suitable for reeling.CTH
5002Raw silk (not thrown).CTH
5003Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock).CTH
5004Silk yarn (other than yarn spun from silk waste) 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

5005Yarn spun from silk waste, 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

5006Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut.As specified for split headings
ex 5006 (a)Silk-worm gutCTH
ex 5006 (b)Other

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

5007Woven fabrics of silk or of silk waste

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations.

CHAPTER 51U.K. Wool, fine or coarse animal hair; horsehair yarn and woven fabric

Chapter Note: U.K.

Thermoprinting has to be accompanied by printing of the transfer paper in order to be considered as origin conferring.

Chapter residual rule: U.K.

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
5101Wool, not carded or combedAs specified for split headings
ex 5101 (a)
-Greasy, including fleece-washed wool:
CTH
ex 5101 (b)
-degreased, not carbonized
Manufacture from greasy, including piece-wasted wool, the value of which does not exceed 50 % of the ex-works price of the product
ex 5101 (c)
-carbonized
Manufacture from degreased wool, not carbonized, the value of which does not exceed 50 % of the ex-works price of the product
5102Fine or coarse animal hair, not carded or combed.CTH
5103Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stockAs specified for split headings
ex 5103 (a)carbonizedManufacture from non-carbonized waste, the value of which does not exceed 50 % of the ex-works price of the product
ex 5103 (b)otherCTH
5104Garnetted stock of wool or of fine or coarse animal hair.CTH
5105Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments).CTH
5106Yarn of carded wool, 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

5107Yarn of combed wool, 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

5108Yarn of fine animal hair (carded or combed), 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

5109Yarn of wool or of fine animal hair, 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

5110Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), 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

5111Woven fabrics of carded wool or of carded fine animal hair.

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

5112Woven fabrics of combed wool or of combed fine animal hair.

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

5113Woven fabrics of coarse animal hair or of horsehair.

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

CHAPTER 52U.K. Cotton

Chapter residual rule: U.K.

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
5201Cotton, not carded or combed.As specified for split headings
ex 5201 (a)bleachedManufacture from raw cotton, the value of which does not exceed 50 % of the ex-works price of the product
ex 5201 (b)otherCTH
5202Cotton waste (including yarn waste and garnetted stock).CTH
5203Cotton, carded or combed.CTH
5204Cotton sewing thread, 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

5205Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, 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

5206Cotton yarn (other than sewing thread), containing less than 85 % by weight of cotton, 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

5207Cotton yarn (other than sewing thread) 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

5208Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m2.

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

5209Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m2.

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

5210Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2.

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

5211Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2.

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

5212Other woven fabrics of cotton.

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

CHAPTER 53U.K. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

Chapter residual rule: U.K.

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
5301Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock).CTH
5302True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock).CTH
5303Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock).CTH
[5304]
5305Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock).CTH
5306Flax yarn.

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

5307Yarn of jute or of other textile bast fibres of heading 5303.

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

5308Yarn of other vegetable textile fibres; paper yarn.As specified for split headings
ex 5308 (a)
-Yarn of other vegetable textile fibres

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

ex 5308 (b)
-paper yarn
CTH
5309Woven fabrics of flax.

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

5310Woven fabrics of jute or of other textile bast fibres of heading 5303.

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

5311Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.As specified for split headings
ex 5311 (a)Woven fabrics of other vegetable textile fibres

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

ex 5311 (b)woven fabrics of paper yarnCTH

CHAPTER 54U.K. Man-made filaments; strip and the like of man-made textile materials

Chapter residual rule: U.K.

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
5401Sewing thread of man-made filaments, 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

5402Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex.

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

5403Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex.

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

5404Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.

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

5405Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm.

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

5406Man-made filament yarn (other than sewing thread), 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

5407Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404.

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

5408Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405.

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

CHAPTER 55U.K. Man-made staple fibres

Chapter Note: U.K.

Thermoprinting has to be accompanied by printing of the transfer paper in order to be considered as origin conferring.

Chapter residual rule: U.K.

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
5501Synthetic filament tow.Manufacture from chemical materials or textile pulp
5502Artificial filament tow.Manufacture from chemical materials or textile pulp
5503Synthetic staple fibres, not carded, combed or otherwise processed for spinning.Manufacture from chemical materials or textile pulp
5504Artificial staple fibres, not carded, combed or otherwise processed for spinning.Manufacture from chemical materials or textile pulp
5505Waste (including noils, yarn waste and garnetted stock) of man-made fibres.Manufacture from chemical materials or textile pulp
5506Synthetic staple fibres, carded, combed or otherwise processed for spinning.Manufacture from chemical materials or textile pulp or waste falling within heading 5505
5507Artificial staple fibres, carded, combed or otherwise processed for spinning.Manufacture from chemical materials or textile pulp or waste falling within heading 5505
5508Sewing 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

5509Yarn (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

5510Yarn (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

5511Yarn (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

5512Woven 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

5513Woven 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

5514Woven 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

5515Other woven fabrics of synthetic staple fibres.

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

5516Woven fabrics of artificial staple fibres.

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

CHAPTER 56U.K. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

Chapter Note: U.K.

Thermoprinting has to be accompanied by printing of the transfer paper in order to be considered as origin conferring.

Chapter residual rule: U.K.

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
5601Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps.Manufacture from fibres
5602Felt, whether or not impregnated, coated, covered or laminated.As specified for split headings
ex 5602 (a)printed, dyed (including dyed white)

Manufacture from fibres

Or

Printing or dyeing of unbleached or prebleached felt, accompanied by preparatory or finishing operations

ex 5602 (b)Impregnated, coated, covered or laminatedImpregnation, coating, covering, or laminating of felt, unbleached
ex 5602 (c)
-Other
Manufacture from fibres
5603Nonwovens, whether or not impregnated, coated, covered or laminated.As specified for split headings
ex 5603 (a)
-Nonwovens: printed, dyed (including dyed white)

Manufacture from fibres

Or

Printing or dyeing of unbleached or prebleached non-wovens, accompanied by preparatory or finishing operations

ex 5603 (b)Impregnated, coated, covered or laminatedImpregnation, coating, covering, or laminating of non-wovens, unbleached
ex 5603 (c)
-Other
Manufacture from fibres
5604Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics.As specified for split headings
ex 5604 (a)Rubber thread and cord, textile coveredManufacture from rubber thread or cord, not textile covered
ex 5604 (b)
-other
Impregnation, coating, covering or sheathing of textile yarn and strip and the like, unbleached
5605Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal.CTH
5606Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn.CTH
5607Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plasticsManufacture from fibres, coir yarn, synthetic or artificial filament yarn or monofilament
5608Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.CTH
5609Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included.Manufacture from fibres, coir yarn, synthetic or artificial filament yarn or monofilament

CHAPTER 57U.K. Carpets and other textile floor coverings

Chapter residual rule: U.K.

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
5701Carpets and other textile floor coverings, knotted, whether or not made up.CTH
5702Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including ‘Kelem’, ‘Schumacks’, ‘Karamanie’ and similar hand-woven rugs.CTH
5703Carpets and other textile floor coverings, tufted, whether or not made up.CTH
5704Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up.Manufacture from fibres
5705Other carpets and other textile floor coverings, whether or not made up.CTH

CHAPTER 58U.K. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

Chapter residual rule: U.K.

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
5801Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806.As specified for split headings
ex 5801 (a)
-Fabrics: printed, dyed (including dyed white)

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations

ex 5801 (b)
-impregnated, coated or covered
Manufacture from unbleached fabrics, felt or non-wovens
ex 5801 (c)
-Other
Manufacture from yarn
5802Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703.As specified for split headings
ex 5802 (a)
-Fabrics: printed, dyed (including dyed white)

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations

ex 5802 (b)
-impregnated, coated or covered
Manufacture from unbleached fabrics, felt or non-wovens
ex 5802 (c)
-Other
Manufacture from yarn
5803Gauze, other than narrow fabrics of heading 5806As specified for split headings
ex 5803 (a)
-printed, dyed (including dyed white)

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations

ex 5803 (b)
-impregnated, coated or covered
Manufacture from unbleached fabrics, felt or non-wovens
ex 5803 (c)
-Other
Manufacture from yarn
5804 [F1Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of heading 6002 to 6006 .]As specified for split headings
ex 5804 (a)
-printed, dyed (including dyed white)

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations

ex 5804 (b)
-impregnated, coated or covered
Manufacture from unbleached fabrics, felt or non-wovens
ex 5804 (c)
-Other
Manufacture from yarn
5805Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up.As specified for split headings
ex 5805 (a)
-printed or dyed

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations

ex 5805 (b)
-impregnated, coated or covered
Manufacture from unbleached fabrics, felt or non-wovens
ex 5805 (c)
-other
Manufacture from yarn
5806Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)As specified for split headings
ex 5806 (a)
-printed or dyed (including dyed white)

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations

ex 5806 (b)
-impregnated, coated or covered
Manufacture from unbleached fabrics, felt or non-wovens
ex 5806 (c)
-other
Manufacture from yarn
5807Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered.As specified for split headings
ex 5807 (a)
-printed, dyed (including dyed white)

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations

ex 5807 (b)
-impregnated, coated or covered
Manufacture from unbleached fabrics, felt or non-wovens
ex 5807 (c)
-Other
Manufacture from yarn
5808Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.As specified for split headings
ex 5808 (a)
-printed, dyed (including dyed white)

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations

ex 5808 (b)
-impregnated, coated or covered
Manufacture from unbleached fabrics, felt or non-wovens
ex 5808 (c)
-Other
Manufacture from yarn
5809Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included.As specified for split headings
ex 5809 (a)
-printed, dyed (including dyed white)

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations

ex 5809 (b)
-impregnated, coated or covered
Manufacture from unbleached fabrics, felt or non-wovens
ex 5809 (c)
-Other
Manufacture from yarn
5810Embroidery in the piece, in strips or in motifs.Manufacture in which the value of the materials used does not exceed 50 % of the ex-works price of the product
5811Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810As specified for split headings
ex 5811 (a)
-printed, dyed (including dyed white)

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations

ex 5811 (b)
-impregnated, coated or covered
Manufacture from unbleached fabrics, felt or non-wovens
ex 5811 (c)
-Other
Manufacture from yarn

CHAPTER 59U.K. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

Chapter residual rule: U.K.

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
5901Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations.Manufacture from unbleached fabrics
5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon.Manufacture from yarn
5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902.

Manufacture from unbleached fabrics

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape.Manufacture from unbleached fabrics, felt or non-wovens
5905Textile wall coverings.

Manufacture from unbleached fabrics

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

5906Rubberised textile fabrics, other than those of heading 5902.Manufacture from bleached knitted or crocheted fabrics, or from other unbleached fabrics
5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like.

Manufacture from unbleached fabrics

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

5908Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated.Manufacture from yarn
5909Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials.Manufacture from yarn or fibres
5910Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material.Manufacture from yarn or fibres
5911Textile products and articles, for technical uses, specified in Note 7 to this Chapter.As Specified for split headings
ex 5911 (a)
-polishing discs or rings other than of felt
Manufacture from yarn, waste fabrics or rags falling within heading 6310
ex 5911 (b)
-Other
Manufacture from yarn or fibres

CHAPTER 60U.K. Knitted or crocheted fabrics

Chapter residual rule: U.K.

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
6001Pile fabrics, including ‘long pile’ fabrics and terry fabrics, knitted or crocheted.As specified for split headings
ex 6001 (a)
-printed, dyed (including dyed white)

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

ex 6001 (b)
-Other
Manufacture from yarn
6002Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of Heading 6001.As specified for split headings
ex 6002 (a)
-printed, dyed (including dyed white)

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

ex 6002 (b)
-Other
Manufacture from yarn
6003Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of Heading 6001 or 6002.As specified for split headings
ex 6003 (a)printed, dyed (including dyed white)

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

ex 6003 (b)
-Other
Manufacture from yarn
6004Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of Heading 6001.As specified for split headings
ex 6004 (a)printed, dyed (including dyed white)

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

ex 6004 (b)
-Other
Manufacture from yarn
6005Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004.As specified for split headings
ex 6005 (a)printed, dyed (including dyed white)

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

ex 6005 (b)
-Other
Manufacture from yarn
6006Other knitted or crocheted fabrics.As specified for split headings
ex 6006 (a)printed, dyed (including dyed white)

Manufacture from yarn

Or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations

ex 6006 (b)
-Other
Manufacture from yarn

CHAPTER 61U.K. Articles of apparel and clothing accessories, knitted or crocheted

Chapter residual rule: U.K.

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
6101Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of Heading 6103.As specified for split headings
ex 6101 (a)
-obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Complete making-up
ex 6101 (b)
-other
Manufacture from yarn
6102Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of Heading 6104.As specified for split headings
ex 6102 (a)
-obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Complete making-up
ex 6102 (b)
-other
Manufacture from yarn
6103Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.As specified for split headings
ex 6103 (a)
-obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Complete making-up
ex 6103 (b)
-other
Manufacture from yarn
6104Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.As specified for split headings
ex 6104 (a)
-obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Complete making-up
ex 6104 (b)
-other
Manufacture from yarn
6105Men’s or boys’ shirts, knitted or crocheted.As specified for split headings
ex 6105 (a)
-obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Complete making-up
ex 6105 (b)
-other
Manufacture from yarn
6106Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted.As specified for split headings
ex 6106 (a)
-obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Complete making-up
ex 6106 (b)
-other
Manufacture from yarn
6107Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted.As specified for split headings
ex 6107 (a)
-obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Complete making-up
ex 6107 (b)
-other
Manufacture from yarn
6108Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted.As specified for split headings
ex 6108 (a)
-obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Complete making-up
ex 6108 (b)
-other
Manufacture from yarn
6109T-shirts, singlets and other vests, knitted or crocheted.As specified for split headings
ex 6109 (a)
-obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Complete making-up
ex 6109 (b)
-other
Manufacture from yarn
6110Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted.As specified for split headings
ex 6110 (a)
-obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Complete making-up
ex 6110 (b)
-other
Manufacture from yarn
6111Babies’ garments and clothing accessories, knitted or crocheted.As specified for split headings
ex 6111 (a)
-obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Complete making-up
ex 6111 (b)
-other
Manufacture from yarn
6112Track suits, ski suits and swimwear, knitted or crocheted.As specified for split headings
ex 6112 (a)
-obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Complete making-up
ex 6112 (b)
-other
Manufacture from yarn
6113Garments, made up of knitted or crocheted fabrics of Heading 5903, 5906 or 5907.As specified for split headings
ex 6113 (a)
-obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Complete making-up
ex 6113 (b)
-other
Manufacture from yarn
6114Other garments, knitted or crocheted.As specified for split headings
ex 6114 (a)
-obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Complete making-up
ex 6114 (b)
-other
Manufacture from yarn
6115Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted.As specified for split headings
ex 6115 (a)
-obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Complete making-up
ex 6115 (b)
-other
Manufacture from yarn
6116Gloves, mittens and mitts, knitted or crocheted.As specified for split headings
ex 6116 (a)
-obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Complete making-up
ex 6116 (b)
-other
Manufacture from yarn
6117Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories.As specified for split headings
ex 6117 (a)
-obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Complete making-up
ex 6117 (b)
-other
Manufacture from yarn

CHAPTER 62U.K. Articles of apparel and clothing accessories, not knitted or crocheted

Chapter residual rule: U.K.

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
6201Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of Heading 6203.As specified for split headings
ex 6201 (a)
-finished or complete
Complete making-up
ex 6201 (b)
-unfinished or incomplete
Manufacture from yarn
6202Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of Heading 6204.As specified for split headings
ex 6202 (a)
-finished or complete
Complete making-up
ex 6202 (b)
-unfinished or incomplete
Manufacture from yarn
6203Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear).As specified for split headings
ex 6203 (a)
-finished or complete
Complete making-up
ex 6203 (b)
-unfinished or incomplete
Manufacture from yarn
6204Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear).As specified for split headings
ex 6204 (a)
-finished or complete
Complete making-up
ex 6204 (b)
-unfinished or incomplete
Manufacture from yarn
6205Men’s or boys’ shirts.As specified for split headings
ex 6205 (a)
-finished or complete
Complete making-up
ex 6205 (b)
-unfinished or incomplete
Manufacture from yarn
6206Women’s or girls’ blouses, shirts and shirt-blouses.As specified for split headings
ex 6206 (a)
-finished or complete
Complete making-up
ex 6206 (b)
-unfinished or incomplete
Manufacture from yarn
6207Men’s or boys’ singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles.As specified for split headings
ex 6207 (a)
-finished or complete
Complete making-up
ex 6207 (b)
-unfinished or incomplete
Manufacture from yarn
6208Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles.As specified for split headings
ex 6208 (a)
-finished or complete
Complete making-up
ex 6208 (b)
-unfinished or incomplete
Manufacture from yarn
6209Babies’ garments and clothing accessories.As specified for split headings
ex 6209 (a)
-finished or complete
Complete making-up
ex 6209 (b)
-unfinished or incomplete
Manufacture from yarn
6210Garments, made up of fabrics of Heading 5602, 5603, 5903, 5906 or 5907.As specified for split headings
ex 6210 (a)
-finished or complete
Complete making-up
ex 6210 (b)
-unfinished or incomplete
Manufacture from yarn
6211Track suits, ski suits and swimwear; other garments.As specified for split headings
ex 6211 (a)
-finished or complete
Complete making-up
ex 6211 (b)
-unfinished or incomplete
Manufacture from yarn
6212Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted.As specified for split headings
ex 6212 (a)
-finished or complete
Complete making-up
ex 6212 (b)
-unfinished or incomplete
Manufacture from yarn
6213Handkerchiefs.As specified for split headings
ex 6213 (a)
-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 6213 (b)
-other
Manufacture from yarn
6214Shawls, scarves, mufflers, mantillas, veils and the like.As specified for split headings
ex 6214 (a)
-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 6214 (b)
-other
Manufacture from yarn
6215Ties, bow ties and cravats.As specified for split headings
ex 6215 (a)
-finished or complete
Complete making-up
ex 6215 (b)
-unfinished or incomplete
Manufacture from yarn
6216Gloves, mittens and mitts.As specified for split headings
ex 6216 (a)
-finished or complete
Complete making-up
ex 6216 (b)
-unfinished or incomplete
Manufacture from yarn
6217Other made up clothing accessories; parts of garments or of clothing accessories, other than those of Heading 6212.As specified for split headings
ex 6217 (a)
-finished or complete
Complete making-up
ex 6217 (b)
-unfinished or incomplete
Manufacture from yarn

CHAPTER 63U.K. Other made up textile articles; sets; worn clothing and worn textile articles; rags

Chapter residual rule: U.K.

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
6301Blankets and travelling rugs.As specified for split headings
-of felt or non-wovens:
ex 6301 (a)- - not impregnated, coated, covered or laminatedManufacture from fibres
ex 6301 (b)- - impregnated, coated, covered or laminatedImpregnation, coating, covering or laminating of felt or non-wovens, unbleached
-other:
- - knitted or crocheted
ex 6301 (c)- - - unembroideredComplete 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)- - - unembroideredManufacture 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

6302Bed 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 laminatedManufacture from fibres
ex 6302 (b)- - impregnated, coated, covered or laminatedImpregnation, coating, covering or laminating of felt or non-wovens, unbleached
-other:
- - knitted or crocheted
ex 6302 (c)- - - unembroideredComplete 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)- - - unembroideredManufacture 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

6303Curtains (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 laminatedManufacture from fibres
ex 6303 (b)- - impregnated, coated, covered or laminatedImpregnation, coating, covering or laminating of felt or non-wovens, unbleached
-other:
- - knitted or crocheted
ex 6303 (c)- - - unembroideredComplete 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)- - - unembroideredManufacture 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

6304Other 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 laminatedManufacture from fibres
ex 6304 (b)- - impregnated, coated, covered or laminatedImpregnation, coating, covering or laminating of felt or non-wovens, unbleached
-other:
- - knitted or crocheted
ex 6304 (c)- - - unembroideredComplete 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)- - - unembroideredManufacture 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

6305Sacks 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 laminatedManufacture from fibres
ex 6305 (b)- - impregnated, coated, covered or laminatedImpregnation, coating, covering or laminating of felt or non-wovens, unbleached
-other:
- - knitted or crocheted
ex 6305 (c)- - - unembroideredComplete 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)- - - unembroideredManufacture 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

6306Tarpaulins, 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 laminatedManufacture from fibres
ex 6306 (b)- - impregnated, coated, covered or laminatedImpregnation, coating, covering or laminating of felt or non-wovens, unbleached
-other tarpaulins, awnings and camping goods:
- - knitted or crocheted
ex 6306 (c)- - - unembroideredComplete 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)- - - unembroideredManufacture 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
6307Other 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
6308Sets 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
6309Worn clothing and other worn articles.Collection and packing for shipment
6310Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials.CTH

SECTION XII U.K. FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

CHAPTER 64U.K. Footwear, gaiters and the like; parts of such articles

Chapter residual rule: U.K.

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

SECTION XIII U.K. ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

CHAPTER 69U.K. Ceramic products

Chapter residual rule: U.K.

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
ex 6911 to ex 6913Ceramic tableware, kitchenware, other household articles and toilet articles; statuettes and other ornamental ceramic articles and toilet articles, decoratedCTH

SECTION XIV U.K. NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

CHAPTER 71U.K. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

Chapter residual rule: U.K.

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
ex 7117Ceramic imitation jewellery, decoratedCTH

SECTION XV U.K. BASE METALS AND ARTICLES OF BASE METAL

CHAPTER 72U.K. Iron and steel

Definition U.K.

For the purposes of this Chapter, the expressions ‘cold-rolled (cold-reduced)’ and ‘cold-formed’ mean cold reduction resulting in changes to the crystalline structure of the workpiece. The expressions do not include very light cold-rolling and cold-forming processes (skin pass or pinch pass) which act only on the surface of the material and do not result in change to its crystalline structure.

Chapter Note U.K.

For the purposes of this Chapter, a change of classification resulting only from cutting is not to be considered as origin-conferring.

Chapter residual rule: U.K.

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
7201Pig iron and spiegeleisen in pigs, blocks or other primary forms.CTH
7202Ferro-alloys.CTH
7203Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99,94 %, in lumps, pellets or similar forms.CTH
7204Ferrous waste and scrap; re-melting scrap ingots of iron or steel.As specified for split headings
ex 7204 (a)
-Ferrous waste and scrap
The origin of the goods of this split heading shall be the country where they were derived from manufacturing or processing operations or from consumption
ex 7204 (b)
-Re-melting scrap ingots of iron or steel
The origin of the goods of this split heading shall be the country where the waste and scrap used to obtain them were derived from manufacturing or processing operations or from consumption
7205Granules and powders, of pig iron, spiegeleisen, iron or steel.As specified for subheadings
7205 10
-Granules
CTH
-Powders:
7205 21- - Of alloy steelAs specified for split subheadings
ex 7205 21 (a)- - - Mixed powders of alloy steelCTSH or CTSHS provided recasting or atomizing of the cast alloy
ex 7205 21 (b)- - - Unmixed powders of alloy steelCTSH
7205 29- - OtherAs specified for split subheadings
ex 7205 29 (a)- - - Other mixed powdersCTSH or CTSHS provided recasting or atomizing of the cast alloy
ex 7205 29 (b)- - - Other unmixed powdersCTSH
7206Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203).CTH
7207Semi-finished products of iron or non-alloy steel.CTH, except from heading 7206
7208Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated.CTH
7209Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated.CTH
7210Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated.As specified for split headings
ex 7210 (a)
-Clad
CTHS
ex 7210 (b)
-Plated or coated with tin, and printed or lacquered
CTH
ex 7210 (c)
-Plated or coated with zinc, and corrugated
CTH
ex 7210 (d)
-Other
CTH
7211Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated.As specified for split headings
ex 7211 (a)
-Hot-rolled
CTH, except from heading 7208
ex 7211 (b)
-Cold-rolled (cold-reduced)
CTHS, except from heading 7209
7212Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated.As specified for split headings
ex 7212 (a)
-Clad
CTHS, except from heading 7210
ex 7212 (b)
-Other
CTH, except from heading 7210
7213Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel.CTH, except from heading 7214
7214Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling.CTH, except from heading 7213
7215Other bars and rods of iron or non-alloy steel.CTH
7216Angles, shapes and sections of iron or non-alloy steel.As specified for split headings
ex 7216 (a)
-Not further worked than hot-rolled
CTH, except from heading 7208, 7209, 7210, 7211 or 7212, and except from heading 7213, 7214 or 7215 when this change results from cutting or bending.
ex 7216 (b)
-Not further worked than cold-rolled
CTH, except from heading 7209 or split heading ex 7211 (b), and except from heading 7215 when this change results from cutting or bending.
ex 7216 (c)
-Clad
CTHS
ex 7216 (d)
-Other
CTH, except from headings 7208 to 7215
7217Wire of iron or non-alloy steel.CTH, except from headings 7213 to 7215; or change from headings 7213 to 7215, provided the material has been cold-formed.
7218Stainless steel in ingots or other primary forms; semi-finished products of stainless steel.CTH
7219Flat-rolled products of stainless steel, of a width of 600 mm or more.As specified for split headings
ex 7219 (a)
-Not further worked than hot-rolled
CTH
ex 7219 (b)
-Not further worked than cold-rolled
CTHS
ex 7219 (c)
-Clad
CTHS
ex 7219 (d)
-Other
CTHS
7220Flat-rolled products of stainless steel, of a width of less than 600 mm.As specified for split headings
ex 7220 (a)
-Not further worked than hot-rolled
CTH, except from 7219
ex 7220 (b)
-Not further worked than cold rolled
CTHS
ex 7220 (c)
-Clad
CTHS
ex 7220 (d)
-Other
CTHS
7221Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel.CTH, except from heading 7222
7222Other bars and rods of stainless steel; angles, shapes and sections of stainless steel.As specified for split headings
ex 7222 (a)
-Bars and rods, not further worked than hot-rolled
CTH, except from heading 7221
ex 7222 (b)
-Angles, shapes and sections, not further worked than hot-rolled
CTH, except from heading 7219 or 7220 and except from heading 7221 or split heading ex 7222 (a) when this change results from cutting or bending.
ex 7222 (c)
-Bars and rods, angles, shapes and sections, not further worked than cold-rolled
CTH, except from split heading ex 7219 (b) or ex 7220 (b); or CTHS from split heading ex 7222 (a)
ex 7222 (d)
-Bars and rods, angles, shapes and sections, clad
CTHS
ex 7222 (e)
-Other bars and rods
CTH, except from heading 7221
ex 7222 (f)
-Other angles, shape and sections
CTHS
7223Wire of stainless steel.CTH, except from 7221 to 7222; or change from headings 7221 to 7222, provided the material has been cold-formed.
7224Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel.CTH
7225Flat-rolled products of other alloy steel, of a width of 600 mm or more.As specified for split headings
ex 7225 (a)
-Not further worked than hot-rolled
CTH
ex 7225 (b)
-Not further worked than cold-rolled
CTHS
ex 7225 (c)
-Clad
CTHS
ex 7225 (d)
-Other
CTH
7226Flat-rolled products of other alloy steel, of a width of less than 600 mm.As specified for split headings
ex 7226 (a)
-Not further worked than hot-rolled
CTH, except from heading 7225
ex 7226 (b)
-Not further worked than cold-rolled
CTHS, except from cold-rolled products of heading 7225
ex 7226 (c)
-Clad
CTHS
ex 7226 (d)
-Other
CTHS, except from the same subheading
7227Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel.CTH, except from heading 7228
7228Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel.As specified for split headings
ex 7228 (a)
-Bars and rods, not further worked than hot-rolled
CTH, except from heading 7227
ex 7228 (b)
-Angles, shapes and sections, not further worked than hot-rolled
CTH, except from heading 7225 or 7226, and except from heading 7227 or split heading ex 7228 (a) when this change results from cutting or bending.
ex 7228 (c)
-Bars and rods, angles, shapes and sections not further worked than cold-rolled
CTH, except from split heading ex 7225 (b) or ex 7226 (b) or CTHS from split heading ex 7228 (a)
ex 7228 (d)
-Bars and rods, angles, shapes and sections, clad
CTHS
ex 7228 (e)
-Other bars and rods
CTHS
ex 7228 (f)
-Other angles, shapes and sections
CTHS
7229Wire of other alloy steel.CTH, except from headings 7227 to 7228; or change from headings 7227 to 7228, provided the material has been cold-formed.

CHAPTER 73U.K. Articles of iron or steel

Chapter Note U.K.

For heading 7318, mere attachment of constituting parts without grinding to shape, heat treatment and surface treatment operation is not to be considered as origin-conferring.

Chapter residual rule: U.K.

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
7301Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steelCTH
7302Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails.CTH
7303Tubes, pipes, and hollow profiles, of cast ironCTH
7304Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel.As specified for subheadings
-Line pipe of a kind used for oil or gas pipelines:
7304 11- - Of stainless steelCTH
7304 19- - OtherCTH
-Casing, tubing and drill pipe, of a kind used in drilling for oil or gas
7304 22- - Drill pipe of stainless steelCTH
7304 23- - Other drill pipeCTH
7304 24- - Other, of stainless steelCTH
7304 29- - OtherCTH
-Other, of circular cross-section, of iron or non-alloy steel:
7304 31- - Cold-drawn or cold-rolled (cold-reduced)CTH; or change from hollow profiles of subheading 7304 39
7304 39- - OtherCTH
-Other, of circular cross-section, of stainless steel:
7304 41- - Cold-drawn or cold-rolled (cold-reduced)CTH, or change from hollow profiles of subheading 7304 49
7304 49- - OtherCTH
-Other, of circular cross-section, of other alloy steel:
7304 51- - Cold-drawn or cold-rolled (cold-reduced)CTH, or change from hollow profiles of subheading 7304 59
7304 59- - OtherCTH
7304 90
-Other
CTH
7305Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel.CTH
7306Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel.CTH
7307Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel.CTH
7308Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel.As specified for split headings
ex 7308 (a)
-Structures
CTHS
ex 7308 (b)
-Parts of structures
CTH
ex 7308 (c)
-Other
CTH, except from headings 7208 to 7216, 7301, 7304 to 7306
7309Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.CTH
7310Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.CTH
7311Containers for compressed or liquefied gas, of iron or steel.CTH
7312Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated.CTH
7313Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel.CTH
7314Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel.CTH
7315Chain and parts thereof, of iron or steel.CTH
7316Anchors, grapnels and parts thereof, of iron or steel.CTH
7317Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper.CTH
7318Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel.CTH
7319Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included.CTH
7320Springs and leaves for springs, of iron or steel.CTH
7321Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances and parts thereof, of iron or steel.CTH
7322Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel.CTH
7323Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.CTH
7324Sanitary ware and parts thereof, of iron or steel.CTH
7325Other cast articles of iron or steel.CTH
7326Other articles of iron or steelCTH

CHAPTER 82U.K. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Primary Rule: Goods or parts produced from blanks U.K.
(a)

The country of origin of a good or part produced from a blank which by application of the Harmonized System General Interpretative Rule 2(a) is classified in the same heading, subheading or subdivision as the complete or finished good or part, shall be the country in which every working edge, working surface and working part was configured to final shape and dimension, provided, in its imported condition, the blank from which it was produced:

(i)

was not capable of functioning, and

(ii)

was not advanced beyond the initial stamping process or any processing required to remove the material from the forging platter or casting mould;

(b)

If the criteria in paragraph (a) are not satisfied, the country of origin is the country of origin of the blank of this Chapter.

Chapter residual rule: U.K.

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
8201Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.CTH
8202Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades).As specified for subheadings
8202 10
-Hand saws
CTH
8202 20
-Band saw blades
CTSH
-Circular saw blades (including slitting or slotting saw blades):
8202 31- - With working part of steelCTSH
8202 39- - Other, including partsAs specified for split subheadings
ex 8202 39 (a)- - Saw teeth and tooth segments for circular sawsCTH
ex 8202 39 (b)- - OtherCTSHS
8202 40
-Chain saw blades
As specified for split subheadings
ex 8202 40 (a)- - Saw teeth and tooth segments for chain sawsCTH
ex 8202 40 (b)- - OtherCTSHS
-Other saw blades:
8202 91- - Straight saw blades, for working metalCTSH
8202 99- - OtherCTSH
8203Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools.CTSH
8204Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles.CTSH
8205Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks.CTH
8206Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale.CTH
8207Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools.As specified for subheadings
-Rock drilling or earth boring tools:
8207 13- - With working part of cermetsCTSH
8207 19- - Other, including partsAs specified for split subheadings
ex 8207 19 (a)- - PartsCTH
ex 8207 19 (b)- - OtherCTSHS
8207 20
-Dies for drawing or extruding metal
CTSH
8207 30
-Tools for pressing, stamping or punching
CTSH
8207 40
-Tools for tapping or threading
CTSH
8207 50
-Tools for drilling, other than for rock drilling
CTSH
8207 60
-Tools for boring or broaching
CTSH
8207 70
-Tools for milling
CTSH
8207 80
-Tools for turning
CTSH
8207 90
-Other interchangeable tools
CTSH

SECTION XVI U.K. MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

CHAPTER 84U.K. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Primary Rule: Parts and accessories produced from blanks: U.K.
1.The country of origin of goods that are produced from blanks which by application of the HS General Interpretative Rule 2(a), are classified in the same heading, subheading or subdivision as the complete or finished goods, shall be the country in which the blank was finished provided finishing included configuring to final shape by the removal of material (other than merely by honing or polishing or both), or by forming processes such as bending, hammering, pressing or stamping.U.K.
2.Paragraph 1 above applies to goods classifiable in provisions for parts or parts and accessories, including goods specifically named under such provisions.U.K.
[F1Definition of Assembly of semi-conductor products U.K.

The primary rule Assembly of semi-conductor products , used in the table below, means a change from chips, dice or other semi-conductor products to chips, dice or other semi-conductor products that are packaged or mounted onto a common medium for connection or connected and then mounted. The assembly of semi-conductor products shall not be considered a minimal operation.]

Chapter Notes U.K.
Note 1: Collection of parts: U.K.

Where a change in classification results from the application of HS General Interpretative Rule 2(a) with respect to collections of parts that are presented as unassembled articles of another heading or subheading the individual parts shall retain their origin prior to such collection

Note 2: Assembly of the collection of parts: U.K.

Goods assembled from a collection of parts classified as the assembled good by application of General Interpretative Rule 2 shall have origin in the country of assembly, provided the assembly would have satisfied the primary rule for the good had each of the parts been presented separately and not as a collection

Note 3: Disassembly of goods: U.K.

A change of classification which results from the disassembly of goods shall not be considered as the change required by the rule set forth in the table of ‘list rules’. The country of origin of the parts recovered from the goods shall be the country where the parts are recovered, unless the importer, exporter or any person with a justifiable cause to determine the origin of parts demonstrates another country of origin on the basis of verifiable evidence.

Chapter residual rule: U.K.

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
ex 8443Photocopying apparatus incorporating an optical system or of the contact typeCTH
ex 8473Memory ModulesCTH or Assembly of semi-conductor products
ex 8482Ball, roller or needle roller bearings, assembledAssembly preceded by heat treatment, grinding and polishing of the inner and outer rings

CHAPTER 85U.K. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Primary Rule: Parts and accessories produced from blanks: U.K.
(1)The country of origin of goods that are produced from blanks which by application of the HS General Interpretative Rule 2(a) are classified in the same heading, subheading or subdivision as the complete or finished goods, shall be the country in which the blank was finished provided finishing included configuring to final shape by the removal of material (other than merely by honing or polishing or both), or by forming processes such as bending, hammering, pressing or stamping.U.K.
(2)Paragraph 1 above applies to goods classifiable in provisions for parts or parts and accessories, including goods specifically named under such provisions.U.K.
[F1Definition of Assembly of semi-conductor products U.K.

The primary rule Assembly of semi-conductor products , used in the table below, means a change from chips, dice or other semi-conductor products to chips, dice or other semi-conductor products that are packaged or mounted onto a common medium for connection or connected and then mounted. The assembly of semi-conductor products shall not be considered a minimal operation.]

Chapter Notes U.K.
Note 1: Collection of parts: U.K.

Where a change in classification results from the application of HS General Interpretative Rule 2(a) with respect to collections of parts that are presented as unassembled articles of another heading or subheading the individual parts shall retain their origin prior to such collection.

Note 2: Assembly of the collection of parts: U.K.

Goods assembled from a collection of parts classified as the assembled good by application of General Interpretative Rule 2 shall have origin in the country of assembly, provided the assembly would have satisfied the primary rule for the good had each of the parts been presented separately and not as a collection.

Note 3: Disassembly of goods: U.K.

A change of classification which results from the disassembly of goods shall not be considered as the change required by the rule set forth in the table of ‘list rules’. The country of origin of the parts recovered from the goods shall be the country where the parts are recovered, unless the importer, exporter or any person with a justifiable cause to determine the origin of parts demonstrates another country of origin on the basis of verifiable evidence such as origin marks on the part itself or documents.

Chapter residual rule: U.K.

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
ex 8501Crystalline silicon photovoltaic modules or panelsCTH, except from heading 8541
[F2ex 8523 59 Chipcard integrated circuit with integrated coil CTH or Assembly of semi-conductor products
ex 8525 80 Semiconductor imaging component CTH or Assembly of semi-conductor products]
8527Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock.CTH, except from heading 8529
8528Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus.CTH, except from heading 8529
8535Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1 000 volts.CTH, except from heading 8538; or Assembly of semi-conductor products
ex 8536 [F1Semiconductor electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1 000 volts.]CTH, except from heading 8538; or Assembly of semi-conductor products
[ F3 ]
8541Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo-electric crystals.As specified for split headings
ex 8541 (a)Crystalline silicon photovoltaic cells, modules or panelsCTH
ex 8541 (b)otherCTH or Assembly of semi-conductor products
8542Electronic integrated circuitsCTH or Assembly of semi-conductor products
[F2ex 8548 90 Smartconnect modules including a communication controller and a secure smart card controller CTH or Assembly of semi-conductor products]

SECTION XVIII U.K. OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

CHAPTER 90U.K. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

[F1Definition of Assembly of semi-conductor productsU.K.

The primary rule Assembly of semi-conductor products , used in the table below, means a change from chips, dice or other semi-conductor products to chips, dice or other semi-conductor products that are packaged or mounted onto a common medium for connection or connected and then mounted. The assembly of semi-conductor products shall not be considered a minimal operation.]

Chapter residual rule: U.K.

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 goods Primary rules
ex 9029 Magnetic field sensing semiconductor component based on magneto-sensitive resistive elements, whether or not with additional component for signal conditioning CTH, except from heading 9033 ; or Assembly of semi-conductor products]

CHAPTER 91U.K. Clocks and watches and parts thereof

Chapter residual rule: U.K.

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
ex 9113Watch straps, watch bands and watch bracelets, and parts thereof, of textiles.CTH

SECTION XX U.K. MISCELLANEOUS MANUFACTURED ARTICLES

CHAPTER 94U.K. Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

Chapter Note U.K.

For the purposes of those rules of origin which refer to a change of classification (i.e. change of heading or change of subheading), changes which result from change of use are not to be considered as origin conferring.

Chapter residual rule: U.K.

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
ex 9401 and ex 9403Ceramic seats (other than those of heading 9402), whether or not convertible into beds, and other furniture, and parts thereof, decorated.CTH
ex 9405Ceramic lamps and ceramic lighting fittings, including searchlights and spotlights and parts thereof, not elsewhere specified or included, decorated; illuminated ceramic signs, name-plates and the like, having a permanently fixed light source, and parts thereof, not elsewhere specified or included, decoratedCTH

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