WORLD TRADE
ORGANIZATIONG/RO/45/Add.1/Rev.2
2 November 2001
(01-5397)
Committee on Rules of Origin
INTEGRATED NEGOTIATING TEXT FOR THE
HARMONIZATION WORK PROGRAMME
CHAPTERS 50-63 (TEXTILE PRODUCTS) AND TEXTILE RELATED CHAPTERS
Note by the Secretariat
Revision
1. At its meeting on 10 May 1996, the Committee on Rules of Origin (CRO) decided to establish
an Integrated Negotiating Text (INT) for the Harmonization Work Programme.  The first INT wascirculated in document G/RO/W/13 (24 Ma y 1996), and had been periodically updated
(G/RO/W/13/Rev.1-3, G/RO/W/13/Rev .3/Add.1 and 2).  A further consolidated INT was circulated in
document G/RO/41(3 September 1999), and has also been periodically updated (JOB(99)/5869, JOB
(99)/7617, JOB(00)/1573, JOB(00)/3230, JOB(00) /5207 and JOB(00)/7194).
2. The attached document is the latest update of the negotiating text of chapters 50-63 (textile
products) and textile related chapters, and reflects the progress made by the CRO in
September/October 2001.G/RO/45/Ad d.1/Rev.2
Page 2
ISSUES FOR DECISION: CHAPTERS 50 TO 63
ISSUE NO. 1: GARNETTING
1. Garnetting is a process for recovering fibres, known as garnetted stock, from rags or other waste
of any textile material or textile articles (classified in headings 63.09, 63.10) by use of a garnett, a
machine which pulls the structure apart.
OPTION A:
2. The operation of garnetting results in a new product and is a substantial transformation.  The
waste textile materials or “stock” is sorted by type and colour, followed by chemical treatment and
mechanical processes to recover the fibre.  The recovered fibre is a new product that has undergone a
substantial transformation from the waste materials as a result of garnetting.
Textile waste may be combined with waste orig inating in other countries before being sorted
by type and colour for garnetting.  It is not practicable to base the origin of the fibres on the
country of origin of the waste materials. ( US, CH, SEN, PHI, JPN, EGY, PAK, EC, IND,
MEX, CAN, BRA, THA, AUS, GUA [ARG], KOR)
OPTION B:
Garnetting is not substantial tr ansformation.  Garnetted stock has the origin of the waste
textile materials from which it is obtained.  Garnetted stock is obtained from waste in the
same country where the waste is derived so there is no need to have a special rule. ( [CR])
Relevant HS Codes:
50.03, 51.04, 53.01, 53.02, 53.03, 53.04, 53.05, 55.05
References:
41.630, 41.702
ISSUE NO. 2: CARDING OR COMBING OF FIBRES IN PREPARATION FOR SPINNING
3. Wool and fine or coarse animal hair, waste of wool and fine or coarse animal hair, cotton and
cotton waste, synthetic or artificial staple fibres and waste of synthetic or artificial fibres are carded or
combed in preparation for spinning.  Carding disentangles the fibres, lays them more or less parallel,
and entirely or largely removes any extraneous matter they may still contain. The fibres are then in the
form of wide webs (laps) which are generally condensed into slivers. These slivers may or may not becombed before being converted into rovings. Combing removes the last traces of extraneous matter
clinging to the fibres and eliminates the shorter fibres in the form of combing waste, only longer
fibres, lying parallel, remain.
OPTION A:
4. Carding or combing does not bring about a substantial transformation, it is merely a preparation
for spinning. ( US, IND, CAN, AUS, NZ, [ARG])G/RO/45/Ad d.1/Rev.2
Page 3
OPTION B:
5. Carding or combing of natural fibres results in a substantial transformation.  Before undergoing
these operations, natural fibres are unsuitable for spinning.  However, carding or combing of synthetic
or artificial fibres is not a substantial transformation, these operations being less vital given the great
regularity of the fibres at issue.  Moreover, synthetic and artificial fibres do not require washing after
extrusion. ( EC, PHI, TUR, COL, EGY, MEX, JPN, BRA, THA, GUA, VEN, KOR, HK)
Relevant HS Codes:
Natural Fibres:  51.05, 52.03,Synthetic or artificial fibres:  55.06, 55.07
Reference:
41.702
ISSUE NO. 3:  SPINNING CARDED OR COMBED FIBRES TO YARNSOPTION A:
6. Spinning alone is not a substantial transformation.  To be considered as substantial transformation
yarns must be produced from fibres that have not been carded or combed or not otherwise prepared.
7. The vital operation in the manufacture of yarns is carding and/or combing, which convert the raw
materials (fibres) into card slivers wh ich are then simply wound into yarns. ( AUS, TUR)
OPTION B:
8. The change from carded or combed fibres by spinning to produce yarn is a substantial
transformation because the good is not called a yarn before spinning. ( US, EGY, BRA, CH, MEX,
IND, HK, CAN, JPN, PHI, [ARG], GUA, COL, EC, THA, VEN)
Relevant HS Codes:
50.04 to 50.06, 51.06 to 51.10, 52.04 to 52.07, 53.06 to 53.08, 54.01 to 54.06, 55.08 to 55.11
Reference:
41.702
ISSUE NO. 4:  MERCERISATIONOPTION A:
9. Mercerisation causes the fibre cross-section to become swollen and more rounded. Yarns and
fabrics are made :
- stronger
- more lustrous- capable of being dyed or printed to a much deeper shade for a given amount of colour.
10. Treatments such as mercerisation affect the main structure of the yarn and are not a surface
treatment and must be considered as substantial transformations. ( KOR, IND, SG, VEN)G/RO/45/Ad d.1/Rev.2
Page 4
OPTION B:
11. Mercerisation is merely a finishing operation and does not transform the yarn. ( MEX, TUR, PHI,
US, ARG, MOR, CAN, BRA, HK, CHK, COL, CHI, EC, CH, NOR, THA, JPN, AUS, EGY,NZ, GUA)
Relevant HS Codes
51.06 to 51.10, 52.04 to 52.07, 53.06 to 53.08, 54.03, 55.08 to 55.11
Reference:41.622, 41.716
ISSUE NO. 5:  TEXTURING OR BULKINGOPTION A:
12. Texturing of synthetic filaments produces new yarns with the following special properties:
- increased volume
- increased extensibility and elasticity-l o w e r  l u s t r e- better thermal insulation due to the enclosed air- softer and more comfortable fabrics- higher vapour pe rmeability and moisture resistance
13. Through texturing, highly elastic yarns with a crimp extension of 150 to 300% are produced.
14. Textured yarns are applied inter alia for stockings and tights, swimwear, sportswear, outerwear or
carpets.
15. Bulked yarns are voluminous yarns with crimps and loops having normal extensibility and
elasticity. High-bulk yarns are made from man-made  staple fibres and are usually made by blending
acrylic fibres of high and low potential shrinkage. During a subsequent heat treatment, the high
shrinkage fibres contract causing the other fibres to buckle. A similar effect can be obtained by using
biocomponent fibres.
16. Treatments such as texturing and bulking affect the main structure of the yarn and are not a
surface treatment and must be considered as substantial transformations.
17. Bulking of yarns made of synthetic staple fibres is a substantial transformation.  The bulked yarn
is a new product with new characteristics.  The yarn has increased space which gives properties of
greater warmth and water absorbency to the fabric used for garments. ( HK, IND, PAK, SG, VEN)
18. OPTION B:
19. Treatments such as texturing or bulking are finishing operations and do not substantially
transform the yarn. ( EC, MEX, ARG, BRA, CAN, MOR, US, THA, TUR, COL, JPN, CHI,
EGY, THA, PHI, GUA, CH, NZ, KOR, AUS)
Relevant HS Codes:
54.02, 54.03, 55.09, 55.11G/RO/45/Ad d.1/Rev.2
Page 5
References:
41.622, 41.716
ISSUE NO. 6:  PROCESSING OF YARNS BY PROCESSES SUCH AS LAYER YARN PROCESS,
CORE-SPINNING, [COMPACTED YARN PROCESS, SLUB YARN PROCESS]
OPTION A:
20. Change from yarns to processed yarn classified in the same heading is substantial transformation
provided that one or more of the following proc esses is carried out: (a) for yarn of natural or
man-made staple fibres:  layer yarn process, knopping, looping, core-spinning, mercerising;  (b) foryarn of man-made filament: layer yarn process, looping, core-spinning, compacted yarn process, slub
yarn process.
21. Core yarns are multi-component yarns in which one of the components, the core, stays at the
centre of the yarn whilst the others cover it. Core yarns have long be used for burnt out effects in
woven fabrics. Stretch fabrics can be made from core yarns in which the core is an elastane filamentand the covering is made from natural fibre yarn.
22. Sewing threads are often made from core yarns or core-spun yarns. The synthetic filament core
gives high strength whilst the cover yarn or coveri ng fibres prevent the needle from overheating and
protect the core from softening or melting at the needle during high-speed sewing.
23. Such processed yarns have new physical properties such as :
- improved strength
- improved regularity- heavier structures- special effects
24. These operations change the structure of the single yarns to a very high extent and in a permanent
way and are irreversible.
OPTION B:
25. The processed yarn is still a yarn and has not undergone a substantial transformation. ( MEX,
A R G , U S , A U S , M O R , C A N , B R A , H K , E C , IN D , C O L , C H I , T U R , TH A , PH I , J PN , N Z ,KOR, CH, PAK, SG, EGY)
Relevant HS Codes:
51.06 to 51.10, 52.04 to 52.07, 53.06 to 53.08, 54.01 to 54.06, 55.08 to 55.11
References:
41.622, 41.630, 41.702, 41.713
ISSUE NO. 7:  FOLDING (TWISTING) OR CABLING OF YARNSOPTION A:
26. The operations of folding, twisting or cabling result in new products with new properties and new
fields of application. In the design of textile products, yarns are first selected on the basis of the
physical properties resulting from these processes.G/RO/45/Ad d.1/Rev.2
Page 6
27. Folded and plied yarns are made by twisting togeth er at least two single yarns. The folded yarns
may be 2-fold, 3-fold or 4-fold. Cabled yarns are made by twisting together folded yarns and may be
2-fold + 2-fold; 3-fold + 3-fold; 2-fold + 2-fold + 2-fold; etc. ( PAK, SG, DOM)
OPTION B:
28. The folded or cabled yarn is still a yarn and has not undergone a substantial transformation.
(MEX, EC, BRA, TUR, ARG, US, CAN, JPN, HK, AUS, MOR, NZ, IND, COL, CHI, EGY,
THA, CH, PHI, KOR, GUA)
Relevant HS Codes:
50.04 to 50.06, 51.06 to 51.10, 52.04 to 52.07, 53.06 to 53.08, 54.01 to 54.06, 55.08 to 55.11
References:
41.622, 41.630, 41.702, 41.713
ISSUE NO. 8: PRODUCTION OF SEWING THREAD FROM YARNS OF THE SAME
CHAPTER
OPTION A:
29. The production of sewing thread from yarns (single or multiplied) of the same chapter is a
substantial transformation except when the change is the result of merely putting yarns on support.
The sewing thread generally needs richer fibre mixings compared to normal yarns. It must be
strong, smooth, even plied or cabled yarn treat ed by special finishing process to make it
abrasion resistant. Sewability is the ability to produce a seam with minimum number ofbreaks. Sewing thread is completely knotfr ee, strong and smooth enough to withstand
abrasion resistance.
OPTION B:
30. Producing sewing thread from existing yarns of the same chapter is not a substantial
transformation. Sewing thread is simply another yarn whose classification is dependent on the type of
twist, lubrication, and weight on supports when presented. ( JPN, MEX, CAN, US, COL, ARG, EC,
MOR, THA, GUA, NZ, MAL, IND, PHI, TUR, PAK, AUS, DOM, HK, EGY, BRA, KOR)
Relevant HS Codes:
54.01
References:
41.540, 41.618, 41.702
ISSUE NO. 9:  DOWN PROOF FINISHING OF COTTON WOVEN FABRICSOPTION A:
31. Fabric treated by down proof finishing is used for pillows, sleeping bags etc. and ensures that the
feathers or down are retained inside the covering fabric.  The down-proofed fabric has new
characteristics and is substantially transformed by physical and chemical processes that closeG/RO/45/Ad d.1/Rev.2
Page 7
permanently the openings between the warp and weft.  Un-proofed fabric could not be used for the
purpose. ( PAK)
OPTION B:
32. Down proofing is just a finishing process and is not a substantial transformation. The process is
similar to a simple calendering operation that merely flattens the fabric slightly. ( EGY, JPN, US,
MEX, ARG, CHI, MOR, CR, EC, AUS, COL, CAN, BRA, NZ, THA, PHI, TUR, CH, IND,KOR)
Relevant HS Codes:
52.08, 52.09, 52.10, 52.11, 52.12
Reference:
41.721
ISSUE NO. 10:  MANUFACTURE OF CARPETS AND OTHER TEXTILE FLOOR COVERINGS
OF FELT, NOT TUFTED OR FLOCKED
OPTION A:
33. The process of obtaining felt carpet from felt is simply cutting and is not a substantial
transformation.  However, the backing or reinforcing of the underside with backing material results in
a new article for commerce and is a substantial transformation. ( COL, US, IND, PAK, JPN, HK,
KOR, GUA)
OPTION B:
34. Producing felt carpets by simply cutting felt of heading 56.02 is not a substantial transformation.
Nor does reinforcing one of the sides of a felt article alter its nature or use. ( EGY, CAN, ARG,
MEX, BRA, PHI, CHI, AUS, TUR, EC, MOR, THA)
Relevant HS Code:
57.04
Reference:
41.702
ISSUE NO. 11:  BLEACHING OF FABRICSOPTION A:
35. Prior to bleaching fabric is subjected to the processes of shearing or cropping, singeing, desizing,
scouring and, either before or after bleaching, mercerising.  Bleaching is a controlled chemicalreaction that substantially transforms dirty fabric into clean, absorbent, white fabric free from all
impurities.  The bleached fabric is a commercially different product which is either taken for further
processing such as dyeing or printing or is used as such as a finished product. ( IND, PAK, SG,
DOM, CH, GUA, SRI)G/RO/45/Ad d.1/Rev.2
Page 8
OPTION B:
36. Bleaching is a chemical process in which natural colouring matter of textile materials is removed
by bleaching agents.  Bleaching is not a substantial transformation. ( JPN, US, ARG, MEX, EC,
CAN, BRA, AUS, EGY, NZ, THA, HK, PHI, TUR, CHI, COL, MOR, KOR, SI, CHI, VEN)
Relevant HS Codes:
52.08 to 52.12, 53.09 to 53.11, 54.07 to 54.08, 55.12 to 55.16? 58.01 to 58.04, 58.06, 58.09, 58.11,
59.06, 60.01, 60.02
References:
41.187 (Annex G/1), 41.618
ISSUE NO.12: DYEING, INCLUDING DYEING WHITE
I. OF YARNS CLASSIFIED IN CHAPTER 50 THROUGH 55*
OPTION A
37. Dyeing substantially transforms uncoloured yarn in to coloured yarn.  Dyeing not only adds great
value to the yarn but also transforms the good into a distinct and different commercial product with
different uses.  The resulting product has new characteristics and qualities.  This process permanently
change the grey yarn by imparting new characteristics and permanently giving colour or pattern to the
yarns, which gives them final appearance.
38. Dyeing white is the same transformation in technical terms as any other colour.  The fact that the
HS nomenclature classifies dyed white with bleached products for practical classification purposes is
not a basis for deciding substantial transformation.
39. When preparatory or finishing operations are required, the processes such as bleaching, scouring,
tentering, etc. contributing additional characteristics to the final product could be included as
examples in a non-exhaustive list.  The list of preparatory or finishing operations should be an
indicative list in order to allow the development of new processes.
A/1
40. Dyeing alone can be considered as substantial transformation because the dyed good is often used
as a finished product without being subjected to any other processes. ( IND)
A/3
41. Permanent dyeing from unbleached or prebleached yarn with at least two preparatory or finishing
operation is a substantial transformation. ( EC, TUR, NOR, GUA, CH, PHI, EGY, AUS, TUR
(50%))
OPTION B
42. Neither dyeing alone nor dyeing and printing together result in a substantial transformation. A
yarn of one country that is dyed and/or printed in another country should not be considered to
originate in the latter country. ( US, MEX, CAN, COL, BRA, THA, JPN, [ARG])
                                                     
*No proposal was made for dyeing of yarns in Chapter 56.G/RO/45/Ad d.1/Rev.2
Page 9
Relevant HS Codes**
50.04 to 50.06, 51.06 to 51.10, 52.04 to 52.07, 53.06 to 53.08, 54.01 to 54.06, 55.08 to 55.11.
II. OF FABRICS AND OTHER TEXTILE ARTICLES
OPTION A
43. Dyeing substantially transforms uncoloured fabric (textile article) into coloured fabric (textile
article).  Dyeing not only adds great value to the fabric (textile article) but also transforms the good
into a distinct and different commercial product with different uses.  The resulting product has new
characteristics and qualities.  The said operations actually transform a raw material, such as a raw
fabric (textile article), unusable as it stands, into a fabric (textile article) that can undergo subsequenttransformations such as making-up.  This process permanently changes the grey fabric (textile article)
by imparting new characteristics and permanently giving colour or pattern to the fabrics (textile
article), which gives them final appearance.
44. Dyeing white is the same transformation in technical terms as any other colour.  The fact that the
HS nomenclature classifies dyed white with bleached products for practical classification purposes isnot a basis for deciding substantial transformation.
45. When preparatory or finishing operations are required, the processes such as bleaching, scouring,
tentering, etc. contributing additional characteristics to the final product could be included as
examples in a non-exhaustive list.  The list of preparatory or finishing operations should be an
indicative list in order to allow the development of new processes.
46. A small proportion of textile goods (perhaps 15 per cent of traded goods) are both dyed and
printed, but it is not normal industry practice to carry out both processes.  In any cases, whether
separately or together, dyeing and printing result in a substantial transformation of the raw materials
worked.
A/1
47. Permanent dyeing alone can be considered as substantial transformation because the dyed good is
often used as a finished product without being subjected to any other processes. ( IND)
A/2
48. Permanent dyeing from unbleached or prebleached fabrics with at least two preparatory or
finishing operations is a substantial transformation. ( EC, CH, PAK, TUR (50%), NOR, SG, MOR,
PHI, GUA, VEN, SI, KOR, EGY, AUS, JPN)
OPTION B
49. Neither dyeing alone nor dyeing and printing together result in a substantial transformation.  A
fabric of one country that is dyed and/or printed in another country should not be considered to
originate in the latter country. ( CAN, MEX, BRA, ARG, NZ, THA, US, COL)
Relevant HS Codes
***
                                                     
**Proponents that consider dyeing or printing as substantial transformation do not all propose the same
headings for application of this rule.
***Proponents that consider dyeing or printing s substantial transformation do not all propose the same
headings for application of this rule.G/RO/45/Ad d.1/Rev.2
Page 10
Fabrics: 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to 54.08, 55.12 to 55.16,
56.02 to 56.03, 56.06, ex58.01(c) to ex58.04(c), ex58.06(c), ex58.09(b), ex58.11(a),
ex59.03(a), 59.06, 59.07, 60.01, 60.02.
Textiles Articles: ex57.02(a), ex57.03(a), ex58.07(a), ex58.08(a), ex59.05(a), ex59.11(b),
ex-Chapter 61(e), (h), (j), ex-Chapter 62(d), (f), (h).
Reference Documents
41.618, 41.630, 41.702, 41.721,
ISSUE NO.13:  PRINTING
I. OF YARNS CLASSIFIED IN CHAPTERS 50 THROUGH 55*
OPTION A
50. Printing substantially transforms an uncoloured  or dyed yarn into an attractive beautifully
designed yarn.  The resultant product becomes commercially distinct and is put to different and
specific uses.  The resulting product has new characteristics and qualities.  These processes
permanently change the grey yarn by imparting new characteristics and permanently giving colour or
pattern to the yarn, which gives them final appearance.
51. When preparatory or finishing operations are required processes such as bleaching, scouring,
tentering, etc. contribute additional characteristics to the final product.  The list of preparatory or
finishing operations should be an indicative list not exhaustive in order to allow the development of
new processes.
A/1
52. Permanent printing alone can be considered as  substantial transformation because the printed
goods is often used as a finished product without being subjected to any other processes. ( IND)
A/3
53. Permanent printing from unbleached or prebleached yarn with at least two preparatory or
finishing operations is a substantial transformation. ( EC, TUR (50%), NOR, CH, PHI, GUA, SI,
VEN)
OPTION B
54. Neither printing alone nor dyeing and printing together result in a substantial transformation.  A
yarn of one country that is dyed and/or printed in another country should not be considered to
originate in the latter country. ( US, MEX, CAN, COL, BRA, THA, JPN, [ARG])
Relevant HS Codes**
50.04 to 50.06, 51.06 to 51.10, 52.04, to 52.07, 53.06 to 53.08, 54.01 to 54.06, 55.08 to 55.11.
                                                     
*No proposal was made for printing yarns in Chapter 56.
**Proponents that consider dyeing or printing as substantial transformation do not all propose the same
headings for application of this rule.G/RO/45/Ad d.1/Rev.2
Page 11
II. OF FABRICS AND OTHER TEXTILE ARTICLES
OPTION A55. Printing substantially transforms an uncoloured or dyed fabric (textile article) into an attractive
beautifully designed fabric (textile article).  The resultant product becomes commercially distinct andis put to different and specific uses.  The resulting product has new characteristics and qualities.  The
said operations actually transform a raw material, such as a raw fabric (textile article), unusable as it
stands, into a fabric that can undergo subsequent transformations such as making-up.  These processes
permanently change the grey fabric (textile articl e) by imparting new characteristics and permanently
giving colour or pattern to the fabrics (textile article), which gives them final appearance.
56. When preparatory or finishing operations are required, processes such as bleaching, scouring,
tentering, etc. contribute additional characteristics to the final product.  The list of preparatory orfinishing operations should be an indicative list, not exhaustive in order to allow the development of
new processes.
A/1
Permanent printing alone can be considered as substantial transformation because the printed
good is often used as a finished product without  being subjected to any other processes. ( IND)
A/2
57. Permanent printing form unbleached or prebleached fabrics with at least two preparatory or
finishing operations is a substantial transformation.  In the case of thermo-printing, which consists of
applying motifs using thermal processes, printing should be accompanied by impregnation of the
transfer paper to be considered a substantial transformation. ( EC, CH, TUR, PAK, NOR, SG, MOR,
PHI, GUA, AUS, VEN, SI, KOR, EGY, COL)
A/3
58. Printing, accompanied by at least one preparatory or finishing operation, is considered substantial
transformation for finished fabrics. ( HK, MAL)
A/5
59. Dyeing or printing alone do not result in a substantial transformation.  Goods must be both dyed
and printed, accompanied by at least two preparatory or finishing operations.  Both operations are
necessary to achieve a substantial transformation and are normal processes in industry.  (JPN)
A/6
60. Printing alone, with or without other preparatory or finishing operations, does not result in a
substantial transformation.  However, origin is conferred for woven fabrics, when in a single country,
goods are both dyed and printed and two or more of the following operations are performed:
bleaching, shrinking, fulling, napping, decatin g, permanent stiffening, weighting, permanent
embossing or moireing.  (US)G/RO/45/Ad d.1/Rev.2
Page 12
OPTION B
61. Neither printing alone nor dyeing and printing together result in a substantial transformation.  A
fabric of one country that is dyed and/or printed in another country should not be considered to
originate in the latter country. ( CAN, MEX, BRA, ARG, NZ, THA, COL)
Relevant HS Codes*
Fabrics: 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to 54.08, 55.12 to 55.16,
56.02 to 56.03, 56.06, ex58.01(c) to ex58.04(c), ex58.06(c), ex58.09(b), ex58.11(a),ex59.03(a), 59.06, 59.07, 60.01, 60.02.
Textiles Articles: ex57.02(a), 57.03(a), ex58.07(a), ex58.08(a), ex59.05(a), ex-59.11(b),
ex-Chapter 61(e), (h), (j), ex-Chapter 62(d), (f), (h).
Reference Documents
41.618, 41.630, 41.702, 41.721.
ISSUE NO. 14:  DEGREASING GREASY W OOL, (INCLUDING PIECE-WASTED WOOL)
OPTION A:  Yes
62. Degreasing of greasy wool is an origin-conferring process provided that an ad valorem  criterion is
also met.  Degreasing is one of the most importa nt preparatory operations for wool which contains a
high level of animal fat and dirt particles.  Degreasing results in a new product with newcharacteristics.  However, to ensure that any mini mal washing operation is not treated as a substantial
transformation the rule contains the safety valve of an ad valorem  provision.
63. The rule of origin should be
- CTH;  or change to this subheading  when this change is attained by degreasing greasy wool,
including piece-wasted wool, the value of which does not exceed 50% of the ex-works price of theproduct.  (EC)
OPTION B:  No64. Degreasing is merely a cleaning process which does not result in a substantial transformation of
the wool.  The origin of the wool degreased, not carbonised, is the country where the wool is obtained
from the animal.  The rule should be :
- CC  ( BRA, CAN, CH, CHI, COL, EGY, IND, JPN, KOR, MEX, NZ, US, HK, TUR,
AUS, [ARG])
OPTION C:
-C T H   ( T H A )
Relevant HS Codes:
5101.21, 5101.29
                                                     
*Proponents that consider dyeing or printing as substantial transformation do not all propose the same
headings for application of this rule.G/RO/45/Ad d.1/Rev.2
Page 13
ISSUE No. 15:  CARBONISING
OPTION A:  Yes65. Wool fibre contains up to 40% by weight of other materials.  Some of these can be removed by
washing, but others require the chemical process of carbonisation which brings about a substantialtransformation of the wool.  If the wool is intended to be combined with other fibres a special
carbonisation process is necessary.
66. The rule of origin should be:
for 5101.30
- CTH, or change to this subheading from not carbonised wool, the value of which does not
exceed 50% of the ex-works price of the product.
for ex-51.03(b)
- Change to this split heading from not carbonised waste, the value of which does not exceed
50% of the ex-works price of the product.  (EC)
OPTION B:  No67. Carbonising involves merely dipping in acid to eliminate cellulose residues and is not a
substantial transformation. The origin of the carbonised wool (5101.30) is the country where the wool
not carbonised is obtained from the animal.  The origin of the waste is not changed by carbonisation.
68. The rule of origin should be:
for 5101.30
-C C
for ex-51.03(b)
- The country of origin of the goods of this split heading is the country in which the waste of
this split heading is derived from manufacturing or processing operations or from
consumption. ( B R A ,  C A N ,  C H ,  C H I ,  C O L ,  E G Y ,  I N D ,  J P N ,  K O R ,  M E X ,  U S ,  T H A
(only for 5103(b)), HK, TUR, AUS, NZ, [ARG])
Relevant HS Codes:
5101.30, ex-51.03(b)
ISSUE No. 16: COATING OR IMPREGNATION OF FABRICS IN CHAPTERS 51 TO 55 AND
HEADING 58.09
OPTION A:  Yes69. Coating or impregnation of textile material is normally done to give a special finish like crease
resistance, water proofing, stiffening etc.  The finished auxiliaries, depending on the requirement, arecoated over the fabric by padding mangle technique or otherwise and then treated under specific
conditions to bring the desired effect.  Coating or impregnation substantially transform fabrics and
make the fabrics suitable for different and distinct functional uses.
70. The rule for these split headings should be
- CTHS by coating or impregnation ([ IND], NOR, KOR, PAK, SG, DOM, EGY)G/RO/45/Ad d.1/Rev.2
Page 14
OPTION B:  No
71. Coating or impregnation of these fabrics does not change the essential character of the fabric.
There is no substantial transformation.  The coated fabric has origin in the country where the fabric is
woven.
72. The rule should be the same as is proposed for fabrics not coated or impregnated of the same
headings.  (JPN, COL, EC, KOR, MEX, CAN, US, TUR, NZ, THA, HK, AUS, ARG, BRA, CHI,
MOR, CH, PHI, GUA)
73. for ex5809(c):
- Change to this split heading from unbleached fabrics (EC)
- CTH (JPN, COL, KOR, MEX, CAN, US, TUR, NZ, THA, HK, AUS, ARG, BRA, CHI,
MOR)
Relevant HS Codes:
ex-51.11(a), ex-51.12(a), ex-51.13(a), ex-52.08( a) to ex-52.12(a), ex-53.09(a) to ex-53.11(a),
ex-54.07(a), ex-54.08(a), ex-55.12(a) to ex-55.16(a)
ISSUE No. 17:  CUTTING PLASTIC SHEET OF HEADINGS 39.20 AND 39.21 INTO YARNS OR
STRIP
OPTION A:  Yes
74. Obtaining synthetic or artificial monofilament yarn or strip and the like by cutting from plastic
sheet is a substantial transformation.  A new product is obtained with different uses and
characteristics.
75. The rule, as already submitted to the Committee on Rules of Origin for ex-54.04(c) “Other”,
should be:
-           CTH, except from heading 54.01 or 54.06 ( PAK)
OPTION B:  No
76. Cutting plastic sheet into yarns or strip is a simple cutting process.  There is no substantial
transformation.  The origin of these goods obtained by cutting from plastic sheet should be the
country of origin of the plastic sheet:
- CTH, except from heading 39.20 or 39.21 ( BRA, EC, EGY, JPN, US, NZ, AUS, ARG,
MOR, THA, MEX, CAN, PHI, CH, COL, IND, KOR, TUR)
Relevant HS Codes:
ex-54.04(a), ex-54.05(a) (of the second set of splits of these headings)
ISSUE No. 18:  IMPREGNATION, COATING, COVERING OR LAMINATION OF Yarns,
FABRICS, WOVEN, FELT AND NONWOVEN IN CHAPTER 56 AND HEADINGS 58.01 TO
58.04, 58.06, 58.09 and 58.11
OPTION A:  YesG/RO/45/Ad d.1/Rev.2
Page 15
77. Impregnation, coating, covering or lamination of yarns, fabrics and textile articles is normally
done to give a special finish such as water-proofing, crease or shrink resistance, stiffening etc.
Special coating, covering or impregnation creates a microporous structure in fabric for use, for
example, for surgical gowns to allow evaporation of perspiration whilst providing protection from
infection.
78. The result of impregnation, coating, covering or lamination, whether or not visible to the naked
eye, is that the goods are substantially transformed and have become suitable for different and distinct
functional uses.
79. Although different terminology is used, the rules proposed provide for substantial transformation
of the goods that remain classified within the relevant headings
The rule as proposed by the countries indicated for ex-56.02(a) and ex-56.03(a) should be:
- CTHS (CH, IND, KOR, NOR, PAK, SG, DOM, PHI, GUA)The rule as proposed by the countries indicated for ex-58.01(a) to ex-5804(a), ex-5806(a)  should be:
- Change to fabrics impregnated, coated or  covered of this heading from fabrics not
impregnated, coated or covered of the same  heading. (KOR, IND, NOR, PAK, SG, DOM,
PHI, GUA)- for ex 5809 (c) : CTHS by coating or impregnation (IND, KOR, NOR, CH, PAK, SG,
DOM, GUA, EGY, PHI)- for ex-5811(b):  CTHS (IND, PAK, SG, DOM, PHI, GUA)
OPTION B:  Yes, provided
- Treating only part of the surface of textiles by impregnation, coating, covering or lamination
is not sufficient to confer origin.  It is necessary to meet the additional requirements that one
side of the article should be wholly impregnated, coated, covered or laminated and the result
should be visible to the naked eye.  The criterion of visibility provides a safety valve toexclude minimal operations from conferring origin.  Some types of coating, not visible to the
naked eye, are merely finishing operations and should be excluded from the rule. (JPN, MAL,
AUS, COL, EGY)
The rule for felt of ex-56.02(a) and nonwoven of ex-56.03(a) should be:- Change to [felt] [nonwoven] impregnated, coated, covered or laminated of this heading from
[felt] [nonwoven] not impregnated, coated, covered or laminated of the same heading,
provided that one side of the [felt] [nonwoven] is wholly impregnated, coated, covered or
laminated and such impregnating, coating, covering or laminating can be seen with the nakedeye.
The rule for ex-58.01(a) , ex-58.02(a), ex-5804(a) should be:- Change to [fabric] [tulles, other net fabrics or lace] impregnated, coated, covered or laminated
with plastics, rubber or other substances of this  heading from [fabric] [tulles, other net fabrics
or lace] not impregnated, coated, covered or laminated of the same heading, provided that one
side of the fabric is wholly impregnated, coated, covered or laminated and such impregnating,
coating, covering or laminating can be seen with the naked eye.G/RO/45/Ad d.1/Rev.2
Page 16
OPTION C:  Yes, provided
- Impregnation, coating, covering or lamination, whether or not visible to the naked eye, should
only be considered as a substantial transformation if production involves all stages of
fabrication from unbleached fabric.  This criterion ensures that minimal operations do not
confer origin.  The question of visibility is not relevant to the determination of substantialtransformation.  Some “invisible” treatments can render a fabric rigid. (EC, TUR, MOR)
The rule for felt of ex-56.02(a), nonwovens of ex-56.03(a) should be:
- Change from fibres of any other heading; or
Change to this split heading from unbleached [felt] [nonwovens]
The rule for fabrics of ex-58.01(a) to ex-58.04(a), ex-58.06(a), ex-5809 (c) and for quilted materials
of ex-58.11(b) should be:
- Change to this split heading from unbleached fabrics [felt or nonwovens] of any other
heading
OPTION D:  No
80. Impregnation, coating, covering or lamination, whether or not visible to the naked eye, does not
result in a substantial transformation.  The operations do not substantially change the product into a
new product.  The origin of the goods should be the same country of origin of the fabrics before beingtreated by these processes.
81. However, in the context of the specific products covered by this issue, and by other issues that
deal with the impregnation, coating, covering or lamination of textiles, it is important to note that for
different products countries have different opinions or propose different rules as indicated below.
The rule for ex-56.02(a), ex-56.03(a) should be:
- CTH  (CAN, MEX, US, BRA, THA, NZ, ARG, CHI)The rule for ex-58.01(a) to ex-58.04(a), should be:
- CTH  (CH, CAN, MEX, US, NZ, BRA, THA, CHI, [ARG])
The following alternatives under this option for ex-58.06(a) are maintained pending a decision on the
appropriate terminology for the rule for ex-58.06(d) :
- CTH (COL, PHI, MAL, TH, BRA)
- CTH, except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07, 54.08
or 55.12 to 55.16 or 58.01  (MEX, US, NZ, JPN, EGY, CAN, AUS) [and_58.02 to 58.03
(MEX, US, NZ, JPN, EGY)]  [58.04, 58.05 (JPN, EGY)]
The rule for ex-5809(c) should be:- CTH (JPN, CH, COL, MEX, CAN, US, TUR, NZ, THA, AUS, HK, MAL, ARG, BRA, CHI)The rule for ex-58.11(b) should be:
- CTH (CH, EGY, COL, BRA, THA, KOR, JPN, PHI, MAL)G/RO/45/Ad d.1/Rev.2
Page 17
- CTH, except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 56.02 to 56.03, 58.03, 58.06, 58.09 to 58.10, 59.03, 59.07, 60.01, 60.02
or subheading 6307.90 (MEX, US, CAN)
Relevant HS Codes:
OPTION A:  ex-56.02(a), ex-56.03(a), ex-58.01(a) to ex-5804(a), ex-58.06(a)
OPTION B:  ex-56.02(a), ex-56.03(a), ex-58.01(a), ex-58.02(a), ex-5804(a)
OPTION C:  ex-56.02(a), ex-56.03(a), ex-58.01( a) to ex-5804(a), ex-58.06(a), ex-58.11(b)
OPTION D:  ex-56.02(a), ex-56.03(a), ex-58.01( a) to ex-5804(a), ex-58.06(a), ex-58.11(b)
ISSUE No. 19:  APPLYING A TEXTILE COVERING TO RUBBER THREAD AND CORD
OPTION A:  Yes
82. Applying a textile covering to rubber thread and cord is a substantial transformation.  It is a
complex process which results in a different product with new characteristics.  The rule should be:
- CTH  ( BRA, CH, COL, EC, EGY, IND, JPN, KOR, MAL, PHI, TUR, MOR, PAK, CHI,
SG, ARG, NOR, THA, NZ, GUA, AUS, MEX, US, CAN)
OPTION B :  No
83. Rubber thread and cord are not considered to have undergone a substantial transformation when
textile yarns are applied.  The goods have origin in the country where the textile yarn is produced.
The rule proposed is:
-            CTH, except from heading 50.04 to 5 0.06, 51.06 to 51.10, 52.04 to 52.07, 53.06 to 53.08,
54.01 to 54.06 or 55.08 to 55.11
Relevant HS Codes:
Part of heading 56.04 (rubber thread and cord, textile covered)
ISSUE No. 20:  IMPREGNATION, COATING, COVERING OR SHEATHING WITH RUBBER
OR PLASTICS THE TEXTILE YARN AND STRIP AND THE LIKE OF HEADING 54.04 OR
54.05
OPTION A:  Yes
84. Processing the textile yarn and strip and the like of heading 54.04 or 54.05 by impregnation,
coating, covering or sheathing with rubber or plas tics is a substantial transformation.  The rule should
be
-C T H   ( JPN, CH, EGY, PHI, MAL, COL, EC, KOR, BRA, TUR, IND, THA, HK, CHI,
PAK, MOR, AUS, NOR, SG, GUA)
OPTION B:  No85. Textile yarn or strip impregnated, coated, covered or sheathed with rubber or plastics has not been
substantially transformed.  The origin should be the country of origin of the yarn or strip or the like.
The rule should be:G/RO/45/Ad d.1/Rev.2
Page 18
- CTH, except from headings 50.04 to 50.06, 51.06 to 51.10, 52.04 to 52.07, 53.06 to 53.08,
54.01 to 54.06, 55.08 to 55.11  ( ARG, MEX, US, CAN)
Relevant HS Codes:Part of heading 56.04 (textile yarn and strip and the like of heading No. 54.04 or 54.05, impregnated,
coated, covered or sheathed with rubber or plastics) 56.04, ex 56.06
ISSUE No. 21:  METALLISED YARNS, STRIPS AND THE LIKEOPTION A
:  Yes
86. Combining yarns of chapters 50 to 55 with metal to produce a metallised yarn is a substantial
transformation which results in a new product with new characteristics.  The rule should be
-            CTH  ( ARG, AUS, BRA, CAN, CHI, EC, EGY, IND, HK, JPN, KOR, MAL, MOR,
PAK, PHI, TUR, NZ, THA, GUA)
OPTION B :  No
87. Combining yarns of chapters 50 to 55 with metal to produce a metallised yarn or producing yarn
metallised by coating with powder are not considered  as substantial transformation.  These yarns have
origin in the country where they are produced from fibres.  The rule should be:
-            CTH, except from heading 50.04 to 50.06, 51.06 to 51.10, 52.04 to 52.07, 53.06 to 53.08,
54.01 to 54.06,55.01, 55.02 or 55.08 to 55.11 ( COL, MEX, US)
Relevant HS Codes:
56.04, 56.05, ex 56.06
ISSUE No. 22:  PRODUCING CHENILLE YARN , FLOCK CHENILLE YARN, GIMPED YARN,
LOOP WALE YARN
OPTION A :  Yes
88. Chenille yarn is a special yarn with fibres protruding on all sides.  It is produced by first weaving
a fabric with a tightly twisted, strong warp and with silk, wool, rayon, cotton or man-made fibre
filling.  The subsequent processing is more subs tantial than merely cutting.  The warps are taped in
groups and the fillings are beaten in very closely.  After weaving this special fabric is cut lengthways
between each of these groups of warp yarns to produce the chenille yarn which is then twisted and
drawn.  Weaving the special fabric is an intermediate process.
89. Production of the chenille yarn, other than flock chenille yarn is considered to be a substantial
transformation.  In addition one of the alternative proposals considers that production not only of the
chenille yarn, other than flock chenille yarn is considered to be a substantial transformation, but also
production of flock chenille yarn and the other yarns of this heading.
90. The options for rules proposed by the following groups of countries are:
for all yarns of the heading:
-            CTH  ( CH, COL, EC, IND, KOR, MAL, PAK, SG, THA, TUR, BRA, NZ, GUA)
only for chenille yarn, other than flock chenille yarn:G/RO/45/Ad d.1/Rev.2
Page 19
-            CTH  ( CAN, JPN, MEX, PHI)
OPTION B :  No
91. Producing chenille yarn from fabrics or other products is not a substantial transformation.  The
weaving of the fabric is the last substantial transformation, but separation of the yarns from the fabric
by merely cutting is a simple process.  The country of origin of chenille yarn, other than flock chenille
yarn is the country of origin of the fabric.  Similarly, producing flock chenille yarn by attaching
flocking fibres to other yarn is not substantial transformation.  The origin of the goods is the country
where the yarn is first produced.
92. The rules should be:
for chenille yarn, other than flock chenille yarn:
-            CTH, except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 t o 53.11, 54.07 to
54.08 or 55.12 to 55.16 or from Chapter 58  ( EGY, US, AUS, HK, ARG, EC, MOR)
for other yarns of this heading:
-            CTH, except from heading 50.04 to 50.06, 51.06 to 51.10, 52.04 to 52.07, 53.06 to 53.08,
54.01 to 54.06 or 55.08 to 55.11  ( ARG, AUS, CAN, HK, JPN, MEX, PHI, US)
Relevant HS Codes:
56.04, 56.06, ex 56.06, ex 56.06
ISSUE No. 23:  MAKING TWINE, CORDAGE, ROPES AND CABLES (NOT PLAITED OR
BRAIDED AND NOT IMPREGNATED COATED, COVERED OR SHEATHED WITH RUBBEROR PLASTICS) FROM YARN
OPTION A:  Yes93. Making twine, cordages, ropes and cables from yarn is a substantial transformation.  The twine,
cordage, ropes and cables have new characteristics and properties quite distinct from the yarn used in
its production.  They can, in particular, be made from waste.  The rule should be:
- CTH  ( AUS, CHI, COL, DOM, EC, HK, KOR, IND, MAL, MOR, PAK, SG, THA,
TUR, NZ, GUA, SI, VEN, JPN, EGY, BRA, ARG)
OPTION B: No94. The yarn has not been substantially transformed when used to make twine, cordage, ropes and
cables.  The origin should be the country of origin of the yarn.  The options for the rule propose to
exclude slightly different groups of headings as indicated below by the use of square brackets :
- CTH, except from headings 50.04 to 50.06, 51.06 to 51.10, 52.04 to 52.07, 53.06 to 53.08,
54.01 to 54.06, 55.08 to 55.11 (MEX, US, PHI, SRI) ]
Relevant HS Codes:
ex-56.04, 56.07(a)G/RO/45/Ad d.1/Rev.2
Page 20
ISSUE No. 24:  IMPREGNATION, COATING, COVERING OR SHEATHING THE TWINE,
CORDAGE, ROPES AND CABLES OF HEADING 56.07 WITH RUBBER OR PLASTICS
OPTION A :  Yes, provided
-            Processing the twine, cordage, ropes and cables of this heading by impregnation, coating,
covering or sheathing with rubber or plastics is  a substantial transformation, provided that two
supplementary conditions are also met:
-            it is wholly impregnated, coated, covered or sheathed with rubber or plastics, and
-            the impregnation, coating, covering or sheathing can be seen with the naked eye.
95. The rule should be, for ex-56.07(b):
-            CTH ;  or
-            Change to twine , cordage, rope and cables  impregnated, coated, covered or sheathed  with
rubber or plastics of this split heading from twine, cordage, rope and cables not impregnated,
coated, covered or sheathed with rubber or plastics of the same heading, provided that the
change is the result of being wholly impregna ted, coated, covered or sheathed with rubber or
plastics and such impregnating, coating, covering or sheathing can be seen with the naked
eye.
96. [ paragraph deleted (Sec) ]
OPTION B:  No
97. Impregnating, coating, covering or sheathing with rubber or plastics the twine, cordage, ropes and
cables of this heading is not a substantial transfor mation.  One alternative option for the rule proposes
that the origin should be the country of origin of the twine, cordage, ropes and cables of this heading,
the other option considers that it should be the country of originotrigin of the yarn. The second option
for the rule excludes slightly different groups of headings as indicated below by the use of squarebrackets:
for ex-56.07 (b) and ex-56.07(c):
- CTH  (EC, CH, COL, HK, MAL, TUR, IND, THA) [ and (JPN) for ex-56.07(c) only ]
- CTH, except from headings 50.04 to 50.06, 51.06 to 51.10, 52.04 to 52.07, 53.06 to 53.08,
54.01 to 54.06, 55.08 to 55.11 (EGY, CAN, KOR, MEX, US, BRA, AUS) [53.05 (PHI)]
OPTION C:  YesThe rule should be CTHS (IND, GUA)
Relevant HS Codes:
ex-56.07 (b) and ex-56.07(c)
ISSUE No. 25: IMPREGNATION, COATING OR COVERING KNOTTED NETTING OF TWINE,
CORDAGE OR ROPE
OPTION A
:  Yes, providedG/RO/45/Ad d.1/Rev.2
Page 21
98. Impregnating, coating or covering the knotted nettin g of twine, cordage or rope of this heading is
a substantial transformation, provided that it is wholly impregnated, coated or covered and the
impregnation, coating or covering can be seen with the naked eye.  The rule should be :
-C T H ;  or
Change to twine, cordage, rope and cables  impregnated, coated or covered of this split
heading from twine, cordage, rope and cables not impregnated, coated, covered or sheathed
with rubber or plastics of the same heading, prov ided that the change is the result of being
wholly impregnated, coated, covered or sheathed with rubber or plastics and such
impregnating, coating, covering or sheathing can be seen with the naked  eye. (JPN)
OPTION B :  No
99. Impregnating, coating or covering the knotted nettin g of twine, cordage or rope of this heading is
not a substantial transformation. The origin should be the country of origin of the knotted netting of
twine, cordage or rope of this heading.  The rule should be:
-            CTH  (US, CAN, EC , CH, COL, MAL, TUR, IND, TH, EGY, PHI, KOR, BRA, NOR, MEX,
PAK, AUS)
Relevant HS Code:
ex-56.08 (a)
OPTION C:  Yes
The rule should be:  CTHS (IND, GUA)
ISSUE No. 26:  MAKING UP FISHING NETS AND OTHER MADE UP NETS FROM KNOTTED
NETTING OF THE SAME HEADING
OPTION A :  Yes
100. Production of made up fishing nets and other made up nets from knotted netting classified in
the same heading is a substantial transformation which results in a product with new characteristics to
fulfil specialised uses.
101. The options proposed for the rule are:
-            CTHS, except from heading 58.04 1 (CAN)
-            CTH. (EGY, PHI, BRA)
Another proposal is :  making up fishing nets and other made up nets from knotted netting of heading
56.08 or from goods of heading 58.04 is an origin-conferring su bstantial transformation (US), the rule
should be:
-            Change from netting to made up nets provided the assembly is carried out wholly in one
country (NOR, MOR, HK, MEX, NZ)
                                                     
     1See next Issue concerning change from 58.04G/RO/45/Ad d.1/Rev.2
Page 22
-            Change from netting to made-up nets (IND, US)
OPTION B :  No
102. The change from knotted netting to fishing nets and other made up nets is not a substantial
transformation.  The origin of the nets is the country of origin of the knotted netting of the same
heading or the country in which the nets are made up from twine, cordage or rope.
103. The options proposed for the rule are:
-            CTH, except from heading 58.04 (JPN, CAN, ARG, EC, VEN, PHI, AUS, KOR, THA)
Relevant HS Code:
ex-56.08 (c)
ISSUE No. 27:  MAKING UP FISHING NETS AND OTHER MADE UP NETS FROM TULLES
OR OTHER NET FABRICS OR LACE OF HEADING 58.04
OPTION A: Yes
104. The change from tulles or other net fabrics or lace to fishing nets and other made up nets is a
substantial transformation.
105. The options proposed for the rule are:
-            CTH. (EGY, PHI, MAL, CH, COL, TUR, BRA)
Another proposal is :  making up fishing nets and other made up nets from knotted netting of heading
56.08 or from goods of heading 58.04 is an origin-conferring substantial transformation (US), the rule
should be:
-            Change from netting to made up nets provided the assembly is carried out wholly in one
country (NOR, MOR, HK, MEX, NZ)
-            Change from netting to made-up nets (IND, US)
OPTION B: No
106. Making up fishing nets or other made up nets from tulles or other net fabrics or lace of
heading 58.04 is not a substantial transformation.  The rule should be:
-            CTH, except from heading 58.04 (JPN, CAN, ARG, EC, PHI, VEN, AUS, KOR, THA)
Relevant HS Code:
ex-56.08 (c)
ISSUE No. 28:  OBTAINING OTHER ARTICLES OF YARN, STRIP OR THE LIKE, TWINE,
CORDAGE, ROPE OR CABLES
OPTION A :  YesG/RO/45/Ad d.1/Rev.2
Page 23
107. The manufacture of articles of heading 56.09 from yarn, strip or the like (54.04, 54.05), or
twine, cordage, rope or cables (56.07), except by mere cutting, is a substantial transformation.  New
products are obtained. The rule should be :
-           CTH  ( AUS, BRA, CHI, COL, EC, EGY, IND, JPN, KOR, MAL, MOR, TUR, HK, NZ,
THA, GUA)
OPTION B :  No
108. The operations to obtain these articles are not substantial, in some cases involving merely
cutting the twine, cordage etc.  The origin of the goods is the country of origin of the yarn, strip, twine
etc. used.  The rule should be
-            CTH, except from heading 50.04 to 50.06, 51.06 to 51.10, 52.04 to 52.07, 53.06 to 53.08,
54.01 to 54.06, 55.08 to 55.11 or 56.04 to 56.07.  ( ARG, CAN, MEX, US)
Relevant HS Code:
56.09
ISSUE No. 29: IMPREGNATION, COATING OR COVERING OF TEXTILE ARTICLES IN
HEADINGS 58.07, 58.08
OPTION A :  Yes, provided
-            Impregnation, coating or covering labels, badges, braids, trimmings, tassels, pompons and
similar articles of textile materials can only be considered as a substantial transformation if
production involves all stages of fabrication from unbleached fabric, whether woven,
nonwoven or felt.  This criterion ensures that minimal operations do not confer origin.
The rule for ex- 58.07(b), ex-58.08( b) should be:
-            Change to this split heading from unbleached fabrics, felt or nonwoven of any other heading
(EC, TUR, GUA)
OPTION B :  No
109. Impregnation, coating or covering of these articles does not result in a substantial
transformation.  The operations do not substantially change the article into a new product.  The origin
of these articles is the country in which they first became classified in the relevant heading.  Different
proposals for the rule reflect alternative additional criteria proposed by different groups of countries
for these textile articles whether or not they have been impregnated, coated or covered.  The countries
concerned are identified for each option.  The rules proposed are examined in more detail in the
relevant issues 30, 31, 32.
The proposals under this option for ex- 58.07(b) are:
-            CTH (CH ,  COL, KOR, PHI, MOR, IND, EGY, THA, BRA, PAK, NZ)
-            CTH, provided that the change is the result of being wholly covered or decorated with
inscriptions or motifs. (JPN)G/RO/45/Ad d.1/Rev.2
Page 24
-            CTH, except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 56.02 to 56.03, 58.03, 58.06, 58.09 to 58.10, 59.03, 59.07, 60.01, 60.02
or subheading 6307.90 (MEX, US, CAN, AUS)
The proposals under this option for ex- 58.08(b) are:
-            CTH (CH, COL, KOR, IND, EGY, JPN, PHI, BRA, THA, PAK, NZ)
-            CTH, except from heading 50.04 to 50.06, 51.06 to 51.10, 52.04 to 52.07, 53.06 to 53.08,
54.01 to 54.06 or 55.08 to 55.11 for braids of this split heading;
-            CTH, except from heading 5 0.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16 or 56.02 to 56.03 for ornamental trimmings of this split heading;
-            CTH for tassels, pompons and similar article of this split heading (US) (MEX) (AUS)
-            CTH for braids an d ornamental trimmings of this split heading;
-            CTH except from heading 50.04 to 50.05, 51.06 to 51.09, 52.04 to 52.06, 53.06 to 53.08,
54.01 to 54.05, 55.08 to 55.10 or 56.04 to 56.06 for tassels, pompons and similar article of
this split heading (CAN)
OPTION C:
The rule should be CTHS (IND)
Relevant HS Codes:
ex-58.07 (b), ex-58.08(b)
ISSUE No. 30:  MAKING LABELS, BADGES AND SIMILAR ARTICLES OF TEXTILE
MATERIALS, NOT EMBROIDERED, FROM FABRIC
OPTION A:  Yes
110. Making labels, badges and similar articles of textile materials, not embroidered, is in all cases
a substantial transformation.  The article is in all cases a new product.  The rule should be
- CTH  ( ARG, BRA, CH, CHI, COL, IND, KOR, MOR, NOR, PAK, PHI, THA, HK, NZ,
JPN, GUA)
OPTION B :  Yes, provided
-            The labels, badges etc. have origin in the country where they are produced provided that they
are wholly covered or decorated with inscriptions or motifs.  Otherwise they have origin of
the country in which the fabric was produced.  The rule should be
-            CTH, provided that the change is the result of being wholly covered or decorated with
inscriptions or motifs.  (JPN)
OPTION C:  No111. Labels, badges and similar articles of textile materials when obtained from fabric have not
undergone a substantial transformation.  One of the alternative proposals considers that the goods
have the origin of the country in which they undergo all stages of processing from yarn.  The other
option is that they have the origin of the country of origin of the fabric used.G/RO/45/Ad d.1/Rev.2
Page 25
112. The options for the rule are:
- Change to this split heading from yarn of any other heading ( EC, EGY, TUR, MOR)
- CTH, except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 56.02 to 56.03, 58.03, 58.06, 58.09 to 58.10, 59.03, 59.07, 60.01, 60.02
or subheading 6307.90 ( CAN, MEX, US, AUS)
Relevant HS Codes:
58.07
ISSUE No. 31:  MAKING BRAIDS, TASSELS, POMPONS AND SIMILAR ARTICLES FROM
YARN
OPTION A :  Yes
113. Obtaining these textile articles from yarn is a substantial transformation.  The new products
are completely different from the yarn used and have specific characteristics and uses.  However,
proposals differ concerning the products to which this option is applicable.  The rules proposed by the
countries indicated are :
-            CTH  ( ARG, BRA, CH, COL, EGY, IND, JPN, KOR, MOR, NOR, PAK, PHI, THA,
NZ, CAN, AUS)
-            CTH for braids only of this split heading;
-            CTH for tassels, pompons and similar articles only of this split heading  ( MEX, US)
-            Change to this spli t heading from yarn of any other heading.  (EC, TUR, GUA)
OPTION B :  No
114. These textile articles have origin of the country in which the yarn is produced from fibres.
The rules proposed by the countries indicated for these textile articles exclude change from filaments,
yarns, thread or strip.
for braids of this split heading :
-            CTH, except from heading 50.04 to 50.06, 51.06 to 51.10, 52.04 to 52.07, 53.06 to 53.08,
54.01 to 54.06 or 55.08 to 55.11; (US, MEX)
for tassels, pompons and similar article of this split heading:
-            CTH except from heading 50.04 to 50.05, 51.06 to 51.09, 52.04 to 52.06, 53.06 to 53.08,
54.01 to 54.05, 55.08 to 55.10 or 56.04 to 56.06 (CAN)
Relevant HS Codes:
58.08.10, 5808.90
ISSUE No. 32:  MAKING ORNAMENTAL TRIMMINGS IN THE PIECE, WITHOUT
EMBROIDERY FROM FABRIC (OTHER THAN KNITTED OR CROCHETED)
OPTION A:  Yes115. Obtaining ornamental trimmings from fabric is a substantial transformation.  Much more than
cutting is required to produce these new and distinct products. The rule proposed by the countries
indicated is :G/RO/45/Ad d.1/Rev.2
Page 26
- CTH  ( ARG, IND, NOR, CH, COL, CAN, BRA, JPN, KOR, PHI, THA, PAK, HK)
OPTION B :  No
116. Making ornamental trimmings from existing fabric is not a substantial transformation.  The
rules proposed by the countries indicated for these textile articles exclude change from fabrics.  The
first option would require both fabric-making  and making of the ornamental trimmings to take place
in one country.  The second would determine the orig in of the goods as the country of origin of the
fabric used.
-            Change to this split heading from yarn of any other heading  (EC, TUR)
-            CTH, except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16 or 56.02 to 56.03 for ornamental trimmings of this split heading;
(MEX, US, EGY, MOR, GUA)
Relevant HS Codes:
58.08.10, 5
ISSUE No. 33:  EMBROIDERY WITHOUT VISIBLE GROUNDOPTION A
:  Yes
117. Embroidery without visible ground is a completely new product with special and distinct
characteristics.  The ground fabric has disappeared and has undergone a substantial transformation
into a new product as a result of embroidery.  The rule should be:
-           CTH.  ( CH, COL, KOR, PHI, MOR, IND, THA, BRA, EGY, PAK, CAN, MEX, US,
GUA, JPN, AUS, HK, CHI, NOR, SG)
OPTION B :  Yes, provided
-            The embroidered fabric undergoes a substantial transformation provided the value added by
embroidery represents at least 50% of the ex-works price of the goods.  The ad valorem  rule
avoids the risk of origin being conferred by partial or “minimal” embroidery.  The rule should
be:
-            Change to this heading if the value of non-originating materials does not exceed 50% of the
ex-works price of the product  ( ARG, EC, TUR)
Relevant HS Code
ex-58.10 (a)
ISSUE No. 34:  EMBROIDERY IN STRIPS OR IN MOTIFS2, INCLUDING THOSE ON SILK
FABRIC
                                                     
     2Definition of embroidery in strips or in motif:
Chapter Note to Chapter 58:
For the purposes of heading 58.10 embroidery  in strips or in motifs means:a) embroidered fabric not exceeding 30 cm in width (strips);b) embroidery in a motif, whether or not rectangular in shape, which is capable of being enclosed in a square or
rectangular frame the area of which is no more than 1 square meter.G/RO/45/Ad d.1/Rev.2
Page 27
OPTION A :  Yes
118. Embroidery in strips and motifs are completely new products with special and distinct
characteristics.  The ground fabric, including silk fabric, has undergone a substantial transformation
into a new product.  The rule should be:
-           CTH.  ( CH, COL, KOR, PHI, MOR, IND, THA, BRA, PAK, CAN, MEX, US, GUA,
AUS, HK, CHI, NOR, JPN, SG, EGY, GUA)
OPTION B :  Yes, provided
-            The embroidered fabric undergoes a substantial transformation provided the value added by
embroidery represents at least 50% of the ex-works price of the goods.  The ad valorem  rule
avoids the risk of origin being conferred by partial or “minimal” embroidery.  The rule should
be:
              -            Change to this heading if the value of non-originating material s does not exceed 50%
of the ex-works price of the product. ( ARG, EC, TUR)
OPTION C :  No for silk
119. Embroidery in strips and motifs represents a substantial transformation except when the
ground material is silk.  The character of the embroidery on silk is determined by the silk fabric and is
never a substantial transformation.  The origin of strips and motifs on a silk ground material is the
country of origin of the silk fabric which does not change its character as a result of the embroidery.
The rule should be:
-            CTH, except from heading 50.07. (JPN)
Relevant HS Codes:
ex-58.10 (b)
ISSUE No. 35 : OTHER EMBROIDERY
OPTION A:  Yes120. Fabric undergoes a substantial transformation by embroidery.  The rule should be:
CTH  ( COL, IND, KOR, MOR, THA, EGY, GUA)
OPTION B:  Yes, provided
121. The embroidered fabric undergoes a substantial transformation provided the value added by
embroidery represents at least 50% of the ex-works price of the goods.   The ad valorem rule resolves
the problem raised of partial or “minimal” embroidery.  ( ARG, EC, TUR)
OPTION C: Yes, provided
122. The fabric undergoes a substantial transformation in the country of embroidery provided the
quantity of the patterns made by embroidery is sufficient to confer the origin.
The first two rules proposed are based on the combination of weight and surface criteria.
while the other two are based on distance criterion.G/RO/45/Ad d.1/Rev.2
Page 28
123. The alternative rules are:
• The country of origin of the goods of this heading shall be the country of embroidery provided
the weight of the embroidery exceeds 25% of the total weight of the fabric and there is nounembroidered area greater than that which can be enclosed within a square the side of which is
7 cm (US, MEX, CAN, BRA)
•
 The country of origin of the goods of this heading shall be the country of embroidery provided
the weight of the embroidery thread exceeds 20% of the total weight of the fabric and there is no
unembroidered area greater than that which can be enclosed within a square the side of which is
7 cm  (CAN)
• The country of origin of the goods of this heading shall be the country of embroidery provided the
distance between the edge of plain fabric and the embroidery pattern, or between patterns is not
more than 80 cm  (CH, PAK, PHI, JPN)
• The country of origin of the goods shall be the country of embroidery, provided the distance
between the edge of plain fabric and the embroidery pattern, or between patterns is not more than
80 cm  when the ground fabric is not silk (JPN)
Relevant HS Code:
ex-58.10(c)
ISSUE No. 36:  MAKING QUILTED TEXTILE MATERIALS IN THE PIECE FROM FABRIC
OPTION A:  Yes
124. Quilted materials in the piece are composed of layers of textile material assembled with
padding and held together by stitching or other means.  A new product is obtained with special
characteristics.  The original fabrics have undergone a substantial transformation.  The rule should be
-C T H .   ( DOM, CHI, IND, BRA, PAK, THA, AUS, EGY, PHI, JPN, COL)
OPTION B:  No
125. Quilting is not a complex or difficult process.  It is a rather simple operation whereby several
layers of fabric are held together by stitching or other means. Different proposals consider that quilted
materials have the origin of the country of origin of the fabric used, or the country in which all stages
of production from yarn to the final product are carried out.  The following proposals have beenmade:
- CTH, except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 58.03, 58.06, 58.09 , 58.10, 59.03, 59.07, 60.01, 60.02, or
subheading 6307.90 (MEX, US, CAN, [ARG])
- Change to this split heading from yarn of any other heading. (EC, TUR, GUA)
Relevant HS Code:
58.11G/RO/45/Ad d.1/Rev.2
Page 29
ISSUE No. 37: COATING, COVERING, IMPREGNATION OR LAMINATION OF TEXTILE
YARNS, FABRICS, WHETHER OR NOT IT CAN BE SEEN WITH THE NAKED EYE, TOPRODUCE GOODS OF CHAPTER 59
OPTION A:  Yes
126. Impregnation, coating, covering or lamination of textile yarns, fabrics, whether or not visible
to the naked eye, results in a substantial transformation.  The result is a new product with new
characteristics.  The distinction in the HS nomenclature for headings 59.03 and 59.07 where onlytreatments visible to the naked eye are classified is to facilitate classification and is not relevant to the
determination of whether a substantial transformation has occurred.
When the coating, covering or impregnation is visible to the naked eye fabrics are classified in
Chapter 59.)
The rules should be:
- CTH for the headings specified below :
59.01  (CH, COL, KOR, IND, SEN, JPN, NOR, EGY, PAK, HK, BRA, SG, DOM, PHI,
CHI)ex-59.03(b)  (CH, COL, KOR, EGY, BRA, PAK, IND, NOR, HK, PHI, SG, DOM, CHI,JPN, AUS)
59.06 (CH, COL, KOR, E GY, BRA, PAK, NOR, HK, CHI, SG, DOM, PHI)
ex-59.07(c) (CH, COL, KOR, EGY, BRA, IND, PAK, HK, PHI, SG, CHI, DOM, AUS)
or,
for 59.06- CTH, or change within this heading  (IND)OPTION B:  Yes, provided- Impregnation, coating, covering or  lamination, whether or not visible to the naked eye, should
only be considered as a substantial transformation if production involves all stages offabrication from unbleached fabric.  This criterion ensures that minimal operations do notconfer origin.  The question of visibility is not relevant to the determination of substantialtransformation.
127. The rule should be, for 59.01, 59.03, 59.06, 59.07:
- Change to this heading from unbleached fabrics of any other heading (EC, TUR, MOR)
OPTION C:  Yes, provided- Some impregnation, coating, covering or lamination of fabrics gives textiles new
characteristics and uses and is regarded as substantial transformation, but minor coating orimpregnation also exists.  Clear criteria are needed to exclude minor coating or impregnationfrom resulting in a substantial transformation.  A requirement that the treatment be visible
with the naked eye ensures that such minor processes do not confer origin.G/RO/45/Ad d.1/Rev.2
Page 30
128. Treating only part of the surface of textiles is not sufficient to confer origin and it is necessary
to meet the additional requirement that “one side of the article should be wholly impregnated, coated,
covered or laminated with plastics”.
129. The rules proposed for 59.03 and 59.07, where only treatments that can be seen with the
naked eye are classified, and for rubberised textile fabrics of 59.06 are:
for 59.03
-           CTH, provided that one sid e of the article is wholly impregnated, coated, covered or
laminated. (JPN)
-           CTH, provided that one side of the article is wholly impregnated, coated, covered or
laminated with plastics and such impregnation,  coating, covering or lamination can be seen
with the naked eye. (PHI)
for 59.06
- CTH, provided that one side of the article is wholly impregnated, coated, covered or
laminated (JPN, AUS, THA)
for 59.07
- CTH, provided that one side of the article is wholly impregnated, coated, covered or
laminated (JPN, THA)
-           CTH, provided that one side of the article is wholly impregnated, coated, covered or
laminated with plastics and such impregnation,  coating, covering or lamination can be seen
with the naked eye. (PHI)
OPTION D :  Yes for 59.03, provided
-           T he goods can be considered as having undergone a last substantial transformation, provided
that, for woven fabrics, the impregnation, coating, covering or lamination constitutes 15% or
more by weight of the good and for knitted or  crocheted fabrics, th e impregnation, coating,
covering or lamination constitute s 20% or more by weight of  the good.  Otherwise the goods
are not considered to have undergone a substantial transformation and would retain the
country of origin of where the original fabric was produced.
130. The rule for ex-5903(b) should be:
-           A change to a woven fabric of this split heading from any other heading, provided that the
impregnation, coating, covering or lamination constitutes 15 per cent or more by weight of
the good; or
            
-           A change to a k nitted or crocheted fabric of this split heading from any other heading,
provided that the impregnation, coating, covering or lamination constitutes 20 per cent or
more by weight of the good. (CAN)
OPTION E:  No
131. Impregnation, coating, covering or lamination, whether or not visible to the naked eye, does
not result in a substantial transformation.  The operations do not substantially change the product into
a new product.  Given the great range of coatings that might be applied and the fact that some arebarely detectable, such goods should be considered to originate in the country where the
fabric-making process occurs.G/RO/45/Ad d.1/Rev.2
Page 31
132. The origin of such goods is the country of origin of the fabric.
133. The rules should be:
for 59.01
- CTH, except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 58.03, 58.06, 58.08 or 60.02 (MEX, US, AUS, CAN, ARG, GUA)
for 59.03
- CTH except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 58.03, 58.06, 58.08 or 60.02 (MEX, US,  AUS, CAN, ARG, GUA)
for 59.06
- CC, except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 58.03, 58.06, 58. 08 or 60.02 (MEX, US, ARG, CAN, GUA)
for 59.07
- CTH, except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 58.03, 58.06, 58. 08 or 60.02 (MEX, US, CAN, ARG, GUA)
Relevant HS Codes:
59.01, 59.03, 59.06, 59.07
ISSUE No.38:  PRODUCTION OF LINO LEUM AND OTHER FLOOR COVERINGS ON A
TEXTILE BACKING USING TEXTILE FABRICS
OPTION A :  Yes
134. Production of linoleum, other floor coverings on a textile backing is a substantial
transformation.  The textile fabrics have undergone a last substantial transformation when used in the
production of these goods.
135. The rule should be:
-         CTH  (BRA, CAN, CH, CHI, COL, EGY, HK, IND, JPN, KOR, MEX, NOR, PAK,
PHI, US, AUS, THA)
OPTION B :  Yes, provided
136. Production of linoleum, other floor coverings on a textile backing should only be considered
as a substantial transformation if the starting material is unbleached woven fabric, felt or nonwovens
and all processing takes place in one country.  This criterion ensures that minimal operations do not
confer origin.
137. The rule should be:
-           “Change to this heading from unbleached fabrics, felt or non-woven, of any other heading”
(ARG, EC, MOR, TUR)
Relevant HS Code:
59.04G/RO/45/Ad d.1/Rev.2
Page 32
ISSUE No.39:   PRODUCTION OF TEXTILE WALL COVERINGS FROM TEXTILE FABRICS
OPTION A :  Yes
138. Production of textile wall coverings is a substantial transformation.  The textile fabrics have
undergone a last substantial transformation when used in the production of these goods.
139. The rule should be:
-           CTH  ( CH, COL, KOR, IND, JPN, EGY, BRA, PHI, NOR, AUS, HK, PAK, CHI, THA)
OPTION B :  Yes, provided
-           Production of textile  wall coverings should only be consid ered as a substantial transformation
if the starting material is unbleached fabrics and all processing of the fabric takes place in one
country.  This criterion ensures that minimal operations do not confer origin.
140. The rule should be:
-           “Change to this heading from unbleached fabrics, felt or non-woven, of any other heading”
(EC, TUR)
OPTION C :  No
141. The textile fabrics are not considered to have undergone a substantial transformation when
used in production of textile wall coverings.  Such goods should be considered to originate in the
country where the fabric-making process occurs.
142. The rule should be:
-           CTH, except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53. 09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 58.03, 58.06, 58.08 or 60.02  ( ARG, MEX, US, CAN)
Relevant HS Code:
59.05
ISSUE No. 40:  PAINTING CANVAS AS THEATRICAL SCENERY, STUDIO BACKCLOTHS
OR THE LIKE
OPTION A: Yes
143. Painting canvas as theatrical scenery, studio back-cloths  and the like, including canvas
classified in the same heading, results in a new product with new characteristics.  It is not a
mass-produced product.  The rule should allow change from textile fabrics otherwise impregnated,
coated or covered classified in the same heading:
-           CTHS  ( CAN, CH, CHI, COL, JPN, MEX, NOR, PHI, US, EGY, AUS, THA, BRA,
HK, IND, KOR, ARG)
OPTION B :  Yes, providedG/RO/45/Ad d.1/Rev.2
Page 33
-           Painting canvas as theatrical scenery, studio back-cloths and the like, provided that it is no t
from textile fabrics otherwise impregnated, coated or covered classified in the same heading.
The rule should be:
-          CTH  ( PAK)
OPTION C :  Yes, provided
-           Painting canvas as theatrical scenery etc. should only be considered as a substantial
transformation when this change is attained by printing or dyeing of unbleached or
prebleached fabrics accompanied by preparatory or finishing operations.  Thermo-printing
must be accompanied by printing of the transfer paper.  ( EC, TUR)
Relevant HS Code:
ex-59.07 (a)
ISSUE No. 41:  OBTAINING TEXTILE WICKS, GAS MANTLES ETC., TEXTILE HOSEPIPING
AND SIMILAR TEXTILE TUBING, TRANSMISSION OR CONVEYOR BELTS OR BELTING,AND OTHER TEXTILE PRODUCTS AND ARTICLES FROM YARNS AND FIBRES
OPTION A: Yes
144. Producing these textile materials and articles from yarn or fibres is a last substantial
transformation which results in a new product with new characteristics.  Countries have proposed
different terminology for the rules to achieve this objective.
145. The alternatives for the rule for the specified headings are:
for 59.08, ex-59.09(b), 59.10:    
-           CTH (JPN, CH, COL, KOR, EGY, BRA, IND, CAN, PAK, AUS, HK, MOR, PHI, THA,
NZ, [ARG])
for ex-59.11(c):
-           CTH (JPN, CH, COL, KOR, EGY, BRA, IND, PHI, PAK, AUS, HK, MOR, THA,
[ARG])
for 59.08:
-           Change to this heading from yarn of any other heading (EC, TUR)
for 59.09, 59.10, ex-59.11(c):
-           Change to this heading from yarn or fibres of any other heading (EC, TUR)
OPTION B :  No
146. Obtaining these goods is not a substantial transformation.  Woven or knitted goods have their
origin in the country where the yarn was produced.  Other goods, of felt or nonwovens non- wovens,
have their origin where the fibres were produced.
147. The alternatives for the rules are:G/RO/45/Ad d.1/Rev.2
Page 34
for woven or knitted goods of ex-59.08(a)  to exclude change from fabrics
-           CTH except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 58.01 to 58.02 , 58.06, 58.08 or 60.01 to 60.02 (US)
-           CTH except from heading 58.01 to 58.02, 60.01 or 60.02 ( MEX)
for woven or knitte d goods of ex-59.09(b) ex-59.10(a) to exclude change from fabrics
-           CTH except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 56.02, 56.03, 58.01 to 58.02, 58.06 58.08 or 60.01 to 60.02 (US)
(MEX)
for goods of ex-59.08(b) or ex-59.11(c) to exclude change from yarns:
-           CTH except from heading 50.04 to  50.06, 51.06 to 51.10, 52.04 to 52.07, 53.06 to 53.08,
54.01 to 54.06, or 55.08 to 55.11 (US, MEX)
or, for ex-59.11(c):
-           CTH, except from 56.02 or 56.03 (CAN)
for other goods (ex-59.10(b)):
-           CTH except from heading 50.03 to  50.06, 51.06 to 51.10, 52.04 to 52.07, 53.06 to 53.08,
54.01 to 54.06, or 55.08 to 55.11 (US, MEX)
Relevant HS Codes:
59.08, ex- 59.09(b), 59.10, ex-59.11(c )
ISSUE No. 42:  ATTACHING LINING OR ARMOURING TO TEXTILE HOSEPIPING AND
SIMILAR TEXTILE TUBING
OPTION A: Yes
148. Lining a textile tube with rubber or plastic tubing or applying metal armouring changes the
nature of the product and is a substantial transformation.  The rule should be
-           Change by lining or armouring  (US).
OPTION B: No
149. Lining or armouring these goods is not a substantial transformation.
150. The alternatives for the rule provide for the origin to be the country where the textile
hosepiping or tubing is produced from fabric or the country where all operations to process the yarn or
fibres into tubing:
- CTH  (JPN, CH, COL, KOR, EGY, BRA, IND, CAN, MEX, PAK, AUS, CHI, HK, MOR,
PHI, THA, [ARG])
- Change to this heading from yarn or fibres of any other heading (EC, TUR)
Relevant HS Code:
ex-59.09(a)G/RO/45/Ad d.1/Rev.2
Page 35
ISSUE No. 43:  MAKING POLISHING DISCS OR RINGS, OTHER THAN OF FELT, FROM
FABRIC
OPTION A: Yes
151. The polishing discs and rings, other than of felt, undergo a substantial transformation when
produced from fabric.  The rule should be :
- CTH  (COL, BRA, IND, JPN, EGY, PHI, CH, PAK, AUS, CHI, HK, KOR, MOR, THA,
[ARG])
OPTION B:  Yes, provided- Obtaining these goods is only a substantial transformation if they contain no felt or non-woven
fabrics.  The rule should be:
- CTH, except from heading 56.02 or 56.03 (CAN)OPTION C:  No
152. Obtaining these goods from fabric is not a substantial transformation.  The alternative
terminology proposed for the rule is:
- Change to this split subheading from yarn of a ny other heading, or waste fabrics or rags of
heading 63.10 (EC, TUR)
- CTH except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 58.01 to 58.02, 58. 06 58.08 or 60.01 to 60.02 (US, MEX)]
Relevant HS Code:
ex-59.11(a)
ISSUE No. 44:  COATING, COVERING, IMPREGNATION OR LAMINATION OF KNITTED
OR CROCHETED Yarns, FABRICS TO PRODUCE GOODS CLASSIFIED IN CHAPTER 60
OPTION A:  Yes
153. Impregnation, coating, covering or lamination of pile fabrics or of other knitted or crocheted
fabrics classified in the same heading, including “long pile” fabrics and terry fabrics yarns, results in asubstantial transformation.
(When the coating, covering or impregnation is visible to the naked eye fabrics are classified in
Chapter 59.)
154. The alternatives for the rule for ex-60.01(c) are:
- CTH, or Change by coating or impregnation (SG, NZ)
-           Change by coating, covering, impregnation or lamination (KOR)
155. The rules for ex-60.02(c) should be:
- Change by coating, covering, impregnation or lamination (KOR, IND, SG, PHI)G/RO/45/Ad d.1/Rev.2
Page 36
OPTION B:  Yes, for ex-60.01(c),  provided
- Some impregnation, coating, covering or lamination of fabrics gives textiles new
characteristics and uses and is regarded as substantial transformation, but minor coating orimpregnation also exists.  Clear criteria are needed to exclude minor coating or impregnationfrom resulting in a substantial transformation.  Visibility with the naked eye ensures that suchminor processes do not confer origin.
156. Treating only part of the surface of textiles is not sufficient to confer origin and it is necessary
to meet the additional requirement that “one side of the article should be wholly impregnated, coated
covered or laminated with plastics”.
157. The rule proposed for ex-60.01(c), to allow change within the heading, is:
- Change to pile fabrics impregnated, coated, covered or laminated of the same
heading, provided that one side of the article is wholly impregnated, coated, coveredor laminated and such impregnation, coating, covering or lamination can be seen withthe naked eye. (JPN, MAL, COL, THA, KOR, GUA, PHI)
OPTION C
:  Yes, for ex-60.01(c), provided
-           The goods can be considered as having undergone a last substantial transformation, provided
that, for knitted or crocheted fabrics, the impregnation, coating, covering or lamination
constitutes 20% or more by wei ght of the good.  Otherwise the goods are not considered to
have undergone a substantial transformation and would retain the country of origin of where
the original fabric was produced.
158. The rule for ex-60.01(c) should be:
-           A change to a fabric of this heading impregnated, coated, covered or laminated with rubber,
plastics or other materials, from any other fabric of this heading, provided that the impregnation,
coating, covering or laminati on constitutes 20 per cent or more by weight of the good. (CAN)
OPTION D:  No
159. Impregnation, coating, covering or lamination of the fabrics of Chapter 60 does not result in a
substantial transformation.  Such goods are considered to originate in the country where thefabric-making process occurs.
160. The rule should be:
-C T H
for: ex-60.01(c) (MEX, US, BRA, CH, EC, EGY, TUR, PAK, AUS, HK, NOR, CAN, ARG,CHI)for: ex-60.02(c) (COL, MEX, US, BRA, CH, EC, EGY, TUR, PAK, AUS, HK, PHI, CAN,
JPN, NOR, ARG, GUA)
Relevant HS Codes:
ex-60.01(c) ex-60.02(c)G/RO/45/Ad d.1/Rev.2
Page 37
CHAPTERS 61 AND 62 3
ISSUE No. 45:  ASSEMBLY OF THE GOODS OF HEADINGS 61.01 TO 61.15 FROM PARTS
KNITTED OR CROCHETED TO SHAPE
OPTION A1: Yes
161. The assembly of an article in one country from parts knitted or crocheted to shape is a
substantial transformation.  However, if items such as accessories, buttons or other fasteners, pockets,
trimmings, cuffs, labels etc. are added and if button holes and hems are made, and if any of theseoperations are carried out in another country, before or after the main assembly operation, these
operations are not taken into account in determining the origin of the goods.
162. The rule should be : (EC, JPN, PHI, MAL, TUR, CH, NOR, FIJ, CR)
- Change to goods of this split chapter provided that the goods are assembled in a single
country in accordance with Chapter Note (option 1) (EC, MAL, TUR, CH, NOR, FIJ)
OPTION A2: Change to this split chapter in accordance with Chapter Note (option 5) (IND)OPTION B : No
163. Assembling parts already knitted or crocheted to shape requires only a minor operation to
attach them together by looping or simple sewing.  There is no substantial  transformation.
164. The two alternative proposals for the rule would determine the country of origin as the
country where the parts were knitted or crocheted to shape, whether or not assembled in the same
country, or as the single country in which the parts were both knitted or crocheted to shape and
assembled:
B1. The country of origin of the goods of this split chapter is the country  in which the parts of
these goods have been knitted or crocheted to  shape (US, IND, MEX, CAN, SEN, EGY,
GUA, BRA, JPN, KOR, NZ, PHI, SEN)
B2. CC provided that the parts of these goods are both knitted or  crocheted to shape and sewn or
otherwise assembled in the country claiming origin in accordance with Chapter Note(option 1) (ARG, UR, THA, PAK (option 3))
Relevant HS Codes:
ex Chapter 61 (b) (ex 61.01 to ex 61.15)
ISSUE No. 46:  ASSEMBLY OF THE GOODS OF HEADINGS 61.01 TO 61.15 AND 62.01 TO
62.12 FROM PARTS CUT TO SHAPE
OPTION 
A : Yes, provided
                                                     
     3Under GIR2(a) of the HS a collection of parts, described in that rule as “articles presented unassembled or
disassembled” is to be classified in the same heading as the assembled article.  For purposes of the rules of origin for
Chapters 61 and 62 specified in this document and in the attached table such a collection of parts is considered still to be pa rts
and is explicitly included in the descriptions, in column B of the attached table, of products covered by “ex-Chapter 61(i) and
(j)” or “ex-Chapter 62(g) and (h)” .G/RO/45/Ad d.1/Rev.2
Page 38
- The assembly of an article in one country from parts cut to shape is a substantial
transformation.  However, if items such as accessories, buttons or other fasteners, pockets, trimmings,
cuffs, labels etc. are added and if button holes and hems are made, and if any of these operations are
carried out in another country, before or after the main assembly operation, these operations are not
taken into account in determining the origin of the goods.
165. The rule should be  (EC, JPN, PHI, MAL, TUR, CH, NOR, FIJ, CR) and (US, IND, MEX,
HK, SEN, GUA, EGY, AUS):
- Change to goods of this split chapter provided that the goods are assembled in a single
country in accordance with Chapter Note 1
166. Two options are proposed for Chapter Note 1 as specified below by the two groups of
countries concerned.  Square brackets indicate additions proposed by some of the countries that
support each option. :
- Chapter Note 1 / OPTION 1  (EC, JPN, PHI, MAL, TUR, CH, NOR, FIJ, CR)
1(a)       For the purposes of this chapter, and subject to paragraph (b), the term “assembled in a single
country” means that all of the assembly operations  following the cutting of the fabric, or the
knitting or crocheting, to shape of the parts have been performed in that country.
(b)         For the purposes of paragraph (a) performing or not performing operations such as the
following shall not affect the determination of whether the good has been assembled in a
single country :
- attaching items such as : accessories, buttons and/or other fasteners, pockets,
trimmings, cuffs, plackets, labels,  [collars (JPN, PH I, MAL, CH, NOR)];
- making button holes, hemming.
- Chapter Note 1 / OPTION 2  (US, IND, MEX, HK, SEN, GUA, EGY, AUS)
1(a)       For the purposes of this chapter, and subject to paragraph (b), the term “assembled in a single
country” means that all of the assembly operations  following the cutting of the fabric to shape
of the parts have  been performed in that country.
(b)         For the  purposes of paragraph (a) performing or not performing operations such as the
following shall not affect the determination of whether the good has been assembled in a
single country:
- attaching [and/or making up of the followin g, for example: (HK)]  [to garments or
accessories: (US)] buttons and other fasteners, patch pockets, foot straps, trimmings,
ornaments, cuffs, plackets, belt loops, epaulettes, labels, [collars (US) (HK)], [lining,
padding, pockets other than patch pockets, waistbands, garment accessories, facings,
self belts, pleats (HK)];
- making button holes, hemming, [pressing, stone or acid washing (US)]
OPTION A1: Yes, provided
- The assembly of an article in one country from parts cut to shape is a substantial
transformation.  However, if items such as accessories, buttons or other fasteners, pockets, trimmings,
cuffs, labels etc. are added and if button holes and hems are made, and if any of these operations areG/RO/45/Ad d.1/Rev.2
Page 39
carried out in another country, before or after the main assembly operation, these operations are not
taken into account in determining the origin of the goods.
167. The rule should be  (ARG, AUS, CH, CR, EC, EGY, FIJ, GUA, HK, JPN, MAL, MEX,
MOR, NOR, PHI, SEN, US, BRA, CAN, TUR):
- Change to goods of this split chapter provided that the goods are assembled in a single
country in accordance with Chapter Note (option 1).
168. The following chapter note is proposed.  Square brackets indicate additions proposed by some
of the countries:
- Chapter Note (option 1)
(a) For the purposes of this chapter, and subject to paragraph (b), the term “assembled in a single
country” means that all of the assembly operations  following the cutting of the fabric, [or the
knitting or crocheting,]* to shape of the parts have been performed in that country.
(b) For the purposes of paragraph (a) performing or not performing operations such as the
following shall not affect the determination of whether the good has been assembled in asingle country:
- attaching [to garments or accessories (US)] items such as accessories, buttons and
other fasteners, pockets, trimmings, cuffs, plackets, labels, [foot straps, ornaments,
belt loops, epaulettes (US)], [colla rs (AUS, CH, JPN, MAL, NOR, PHI, US)];
- making button holes, hemming, [pressing, stone or acid washing (US)]"
- Issues Nos. 45, 46, 48-51, 54 and 73 remained unresolved, with a number of
delegations supporting the various options in these issues."
OPTION A2
:  Yes
The rule should be :  change to this split chapter in accordance with Chapter Note (option 5). (IND)
OPTION B : Yes, provided
-            The assembly of an article in one country from parts cut to shape is a substantial
transformation provided that no items classified in subheading 6307.90 that do not have their origin in
the same country are used.  This subheading includes pieces of textile fabric which have undergone
some working (such as hemming or the formation of necklines), intended for the manufacture of
garments but not yet sufficiently completed to be identifiable as garments or parts of garments4.  If
this rule is not met, a substantial transformation can nonetheless result, provided that the good is the
result of substantial assembly in accordance with the proposed text for Chapter Note 1.
169. The rule should be (CAN):
-            CC except from subheading 6307.90 ;
                                                     
*Not relevant to Issue No. 46.
     4(HS Explanatory Notes pp.948-9)G/RO/45/Ad d.1/Rev.2
Page 40
-            Change from subheading [6117.90/6217.90]5, whether or not there is also a change from any
other chapter, provided the change is the result of substantial assembly; or
              No change in tariff classification required, whether or not there is also a  change from
subheading [6117.90/6217.90] or any other chapter, provided the good is the result of substantial
assembly in accordance with Chapter Note 1.
170. Chapter Note 1 / OPTION 4  should be  (CAN) :
1(a)        For the purposes of this chapter, except for good s knitted or crocheted to shape, the term
“substantial assembly” means sewing together or assembly of all the major garment parts of a
good of this chapter.
(b)         For the purposes of this chapter “major garment parts” means integral components of a
garment, but does not include parts such as collars, cuffs, waistbands, plackets, pockets,
linings, paddings or accessories.
OPTION C : No
171. Assembly of parts already cut to shape is not  a substantial transformation.  At least two
operations should be performed to ensure that origin is not conferred by simple assembly.
172. Two alternative approaches for the rule are:
-            The country of origin of the good of this split chapter is the country where at least two or
more of the following operations have been performed; fabric-making, cutting of fabric to shape, or
assembling of all major parts cut to shape.
              When no country satisfies the above requirements the country of origin of the goods of this
split chapter is the country in which the assembling operations of all major parts have been performed.
(KOR)
- CC (Change from any other chapter) provided that the parts of these goods are both cut to
shape and sewn or otherwise assembled in the country claiming origin (PAK (option 3))
173. To clarify the latter proposal the following Chapter Note 1 / OPTION 3   is proposed: (NZ,
BRA, ARG, PAK)
1(a)       For the purpose of this chapter, and subject to paragraph (b), “both cut or knit to shape and
sewn or otherwise assembled in the country claiming origin” means that all of the assembly
operations along with the cutting of the fabric, or the knitting or crocheting, of the parts to
shape have been performed in that country.
(b)         For the purpose of paragraph (a) performing or not performing operations such as the
following shall not affect the determination of whether the good has been assembled in a
single country:
                                                     
     5For Chapter 61 the proposed Chapter Note refers only to 6117.90 in the attached tables; for Chapter 62 the note
refers only to 6217.90G/RO/45/Ad d.1/Rev.2
Page 41
              -            attaching:  buttons and other fasteners, patch pockets, foot straps, trimmings,
ornaments, cuffs, plackets, belt loops, epaulettes, labels, collars, padding and waist
bands.
Relevant HS Codes:
ex Chapter 61 (c) (ex 61.01 to ex 61.15)ex Chapter 62 (a) (ex 62.01 to ex 62.12)
ISSUE No. 47 : EMBROIDERY OF “FLAT PRODUCTS” SUCH AS HANDKERCHIEFS,
SHAWLS, MUFFLERS, MANTILLAS AND VEILS FROM FABRIC
 
 OPTION A:  Yes
 
174. These products undergo a substantial transformation by embroidery.  The rule should be, for
the goods of Chapter 61 and 62 respectively :
Change from ex-Chapter 61(e). (COL, KOR, MOR, IND)
Change from ex-Chapter 62(d). (COL, KOR, MOR, IND)
OPTION B:  Yes, provided
175. The embroidered fabric undergoes a substantial transformation provided the value added by
embroidery represents at least 50% of the ex-works price of the goods.   The ad valorem  rule resolves
the problem raised of partial or “minimal” embroidery. (EC, TUR, EGY, KOR)
OPTION C: Yes, provided
176. The “flat products” undergo a substantial transformation in the country of embroidery
provided the quantity of the patterns made by embroidery is sufficient to confer the origin.
177. The rule proposed is:
The country of origin of the goods of this split chapter shall be the country of embroidery provided
that there is no unembroidered surface greater than 25cm x 25 cm. (PHI, CH, PAK, THA)
OPTION D:  No
178. The proposed rules exclude operations subsequent to weaving which are not sufficient to
confer origin.:
179. The rules proposed are:
The country of origin of the goods of this split chapter shall be the country of origin of the
fabric, provided that the fabric was produced in that country from the yarn or fibre.  ( BRA, ARG, US,
AUS, MEX, CAN, JPN)
Relevant HS Codes:
ex-Chapter 61(d)  (ex 6117.10, ex 6117.80)ex-Chapter 62(c)  (62.13, 62.14, ex 6217.10)
ISSUE No. 48: MAKING “FLAT PRODUCTS” SUCH AS HANDKERCHIEFS, SHAWLS,
MUFFLERS, MANTILLAS AND VEILS FROM FABRICG/RO/45/Ad d.1/Rev.2
Page 42
OPTION A : Yes
180. Making textile articles such as handkerchiefs, shawls, mufflers, mantillas or veils from fabric
is a substantial transformation.  The operations involv e much more than merely cutting to shape.  The
goods have the origin of the single country in which the fabric is cut to shape together with any other
processes that are performed after cutting, such as hemming or any dyeing or printing of the goods.
181. The rule should be:
- The country of origin of the goods of this split chapter is the country in which they are
produced from fabric   (COL, CH, IND, PHI, HK, PAK, MAL, FIJ, CR).  Only for woven fabric
(GUA, MEX)
OPTION B : No
182. The change from fabric to flat articles such as handkerchiefs etc. involves little more than
cutting and is not sufficient to be considered as a substantial transformation.
183. The rules below are proposed by different groups of countries.
184. One proposal considers that the country of origin of flat products is the country where the
origin criteria for the relevant fabric are met.  Cutting to shape and any other subsequent processing,such as hemming etc., that is carried out in another country is not taken into consideration in
determining the country of origin.  Applying the or igin criteria for fabrics means that if the rules
eventually established for fabric will recognise processes such as dyeing, printing, embroidery,
impregnation or coating etc. as origin conferring processes, the origin of flat products will be the
country where fabric undergoes its last substantial transformation as determined by those rules forfabric.
185. The rule proposed is:
- The country of origin of the goods of this split chapter is the country of origin of the fabric
(JPN, US, KOR, AUS, SEN, NZ, EGY, DOM, ARG, BRA, CAN)
Only for knitted fabric (GUA, MEX)
186. The second proposed rule excludes operations subsequent to weaving which are not sufficient
to confer origin.
187. The rule proposed is:
- The country of origin of the goods of this split chapter shall be the country of origin of the
fabric, provided that the fabric was produced in that country from the yarn or fibre. (ARG)
188. Under the third proposal there are two ways to co nfer origin.  Either all processes to change
yarn into the finished flat product, including fabr ic-making and cutting to shape must be carried out in
one country; or all processes to change unbleached or prebleached fabric into the finished flat product
must be carried out in one country, provided that the good is dyed or printed, and that the dyeing or
printing is accompanied by preparatory or finishing operations.
189. The rule proposed is:
- Change from yarn of any other heading, orG/RO/45/Ad d.1/Rev.2
Page 43
- change to dyed or printed goods of this split chapter when this change has been attained by
printing or dyeing of unbleached or prebleached fabric accompanied by preparatory or finishing
operations.  Thermoprinting has to be accompanied by printing of the transfer paper.  (EC) (TUR)
Relevant HS Codes:
ex Chapter 61 (e) (ex-6117.10, ex-6117.80)ex Chapter 62 (d) (62.13, 62.14, ex-6217.10)
ISSUE No. 49: ASSEMBLY OF CLOTHING AC CESSORIES, SUCH AS TIES, BOW TIES,
CRAVATS, GLOVES, MITTENS, MITTS, MUFFS AND HEADBANDS, FROM PARTS
KNITTED OR CROCHETED TO SHAPE
OPTION A1: Yes190. The assembly of clothing accessories, such as ties, bow ties, cravats, gloves, mittens, mitts,
muffs or headbands in one country from parts knitted or crocheted to shape is a substantial
transformation.  However, if items such as accessories, buttons or other fasteners, pockets, trimmings,
cuffs, labels etc. are added and if button holes and hems are made, and if any of these operations are
carried out in another country, before or after the main assembly operation, these operations are not
taken into account in determining the origin of the goods.
191. The rule should be (EC, PHI, MAL, TUR, CH, NOR, CR, NZ):
- Change to goods of this split chapter provided that the goods are assembled in a single
country in accordance with Chapter Note 1
192.
 The Chapter Note 1 / OPTION 1, in which square brackets indicate additions proposed by
some of the countries that support this option,  should be: (EC, PHI, MAL, TUR, CH, NOR, CR)
1(a)       For the purposes of this chapter, and subject to paragraph (b), the term “assembled in a single
country” means that all of the assembly operations  following the cutting of the fabric, or the
knitting or crocheting, to shape of the parts have been performed in that country.
(b)         For the purposes of paragraph (a) performing or not performing operations such as the
following shall not affect the determination of whether the good has been assembled in a
single country:
              -            attaching items such as :  accessories, buttons and/or other fasteners, pockets,
trimmings, cuffs, plackets, labels ,  [collars (PHI, MAL, CH, NOR) ];
              -            making button holes, hemming.
OPTION A2:  Yes
The rule should be:  change to this split chapter in accordance with Chapter Note (option 5).
OPTION B: No193. Assembling parts already knitted or crocheted to shape requires only minor work to attach
them together by looping or simple sewing.  There is no substantial  transformation.
194. Alternative proposals for the rule would determin e the country of origin as the country where
the parts where knitted or crocheted to shape, whether or not assembled in the same country, or the
single country in which the parts were both knitted or crocheted to shape and assembled:G/RO/45/Ad d.1/Rev.2
Page 44
- The country of origin of the goods of th is split chapter is the country in which the
parts of these goods have been knitted or crocheted to shape  ( CAN, EGY, GUA, JPN, KOR,
MEX, SEN, UR, US, AUS, BRA)
- CC provided that the parts of these goods are both knitted or crocheted to shape and sewn or
otherwise assembled in the country claiming origin ( ARG, FIJ, PAK (supporting Chapter Note
(option 3), THA)
195. To clarify the latter rule the following Chapter Note 1 / OPTION 3 is proposed: (NZ, BRA,
ARG, PAK)
1(a)       For the purpose of this chapter, and subject to paragraph (b), “both cut or knit to shape and
sewn or otherwise assembled in the country claiming origin” means that all of the assembly
operations along with the cutting of the fabric, or the knitting or crocheting, of the parts to
shape have been performed in that country.
(b)         For the purpose of paragraph (a) performing or not performing operations such as the
following shall not affect the determination of whether the good has been assembled in a
single country:
              -            attaching: buttons and other fasteners, patch pockets, foot straps, trimmings,
ornaments, cuffs, plackets, belt loops, epaulettes, labels, collars, padding and waist
bands.
Relevant HS Codes:
ex Chapter 61(f)
(ex 61.16, 6117.20, ex 6117.80 )
ISSUE No. 50: ASSEMBLY OF CLOTHING ACCESSORIES, SUCH AS TIES, BOW TIES,
CRAVATS, GLOVES, MITTENS, MITTS, MUFFS AND HEADBANDS, FROM PARTS CUT TOSHAPE
OPTION A2
:  Yes
The rule should be :  change to this split chapter in accordance with Chapter Note (option 5).
OPTION B: Yes, provided
-            The assembly of an article in one country from parts cut to shape is a substantial
transformation provided that no items classified in subheading 6307.90 that do not have their origin in
the same country are used.  This subheading includes pieces of textile fabric which have undergone
some working (such as hemming or the formation of necklines), intended for the manufacture of
garments but not yet sufficiently completed to be identifiable as garments or parts of garments.  If this
rule is not met, a substantial transformation can nonetheless result, provided that the good is the result
of substantial assembly in accordance with the proposed text for Chapter Note 1 / OPTION 4.
196. The rule should be  (CAN):
-            CC exce pt from subheading 6307.90 ;
-            Change from subheading [6117.90/6217.90], whether or not there is also a change from any
other chapter, provided the change is the result of substantial assembly; or
-            No change in tariff classification required, whether or no t there is also a change from
subheading [6117.90/6217.90] or any other chapter, provided the good is the result of substantial
assembly in accordance with Chapter Note 1.G/RO/45/Ad d.1/Rev.2
Page 45
197. Chapter Note 1/ OPTION 4 should be (CAN):
1(a)       For the purposes of this chapter, ex cept for goods knitted or crocheted to shape, the term
“substantial assembly” means sewing together or assembly of all the major garment parts of a
good of this chapter.
(b)         For the purposes of this chapter “major garment parts” means integral components of a
garment, but does not include parts such as collars, cuffs, waistbands, plackets, pockets,
linings, paddings or accessories.
OPTION C: No
198. Assembly of parts already cut to shape is not considered to be a substantial transformation.  A
combination of operations should be performed to ensure that origin is not conferred as a result of a
simple assembly.  The alternative approaches for the rule are:
-            The country of origin of the goods of this split chapter is the country of origin of the fabric
(JPN)
-           The country of origin of the good of this split chapter is the country where at least two or
more of the following operations have been performed; fabric-making, cutting of fabric to shape, or
assembling of all major parts cut to shape;
-            when no country satisfies the above requirements the country of origin of the goods of this
split chapter is the country in which the assembling operations of all major parts have been performed.
(KOR)
- CC provided that the parts of these goods are both cut to shape and sewn or otherwise
assembled in the country claiming origin (FIJ, THA, PAK (option 3))
199. To clarify the latter proposal the following Chapter Note 1/ OPTION 3 is proposed: (NZ,
BRA, ARG, PAK)
1(a)       For the purpose of this chapter, and subject to paragraph (b) , “both cut or knit to shape and
sewn or otherwise assembled in the country claiming origin” means that all of the assembly
operations along with the cutting of the fabric, or the knitting or crocheting, of the parts to
shape have been performed in that country.
(b)         For the purpose of paragraph (a) performing or not performing operations such as the
following shall not affect the determination of whether the good has been assembled in a
single country:
              -            attaching:  buttons and other fasteners, patch pockets, foot straps, trimmings,
ornaments, cuffs, plackets, belt loops, epaulettes, labels, collars, padding and waist
bands.
Relevant HS Codes:
ex Chapter 61 (g) (61.16, 6117.20, ex 6117.80 )
ex Chapter 62 (e) (62.15, 62.16, ex 6217.10)
ISSUE No. 51:  ASSEMBLY OF TEXTILE PARTS FROM THEIR COMPONENTS
OPTION A: YesG/RO/45/Ad d.1/Rev.2
Page 46
200. The assembly of textile parts from their components is a substantial transformation involving
sewing or similar operations to produce the finished part.  The rule, depending on the type of fabric
used,  should be:
if made from knitted or crocheted fabric
-            Change from ex Chapter 61(j) ( DOM, FIJ, HK, IND, US, CAN)
if made from fabric other than knitted or crocheted (i.e. woven, felt or non-woven):
-            Change from ex Chapter 62(h) ( DOM, FIJ, HK, IND, PHI, US, CAN)
OPTION B: No
201. The assembly of parts from components is not sufficient to be considered as a substantial
transformation.
202. The alternatives proposed for the rule are:
-            The country of origin of the goods of this split chapter is the country i n which the goods are
produced from fabric ( ARG, BRA, CH, COL, EGY, GUA, MAL, MEX, UR, THA)
-            The country of origin of the goods of this split chapter is the country of origin of the fabric
(AUS, JPN, NZ, KOR)
-            Change from yarn of any other heading, or
-           Change to dyed or printed goods of this split chapter when this change has been attained by
printing or dyeing of unbleached or prebleached fabric accompanied by preparatory or finishing
operations.  Thermoprinting has to be accompanied by printing of the transfer paper. ( EC, TUR)
Relevant HS Codes:
ex Chapter 61 (h)  (ex 6117.90)
ex Chapter 62 (f)  (ex 6217.90)
ISSUE No. 52 : EMBROIDERY OF PARTS AND SUB-ASSEMBLIES CLASSIFIED IN
CHAPTERS 61 AND 62
 
 This issue can be deleted because there is a consensus in the TCRO that the embroidery of parts and
sub-assemblies in Chapters 61 and 62 is not a substantial transformation.
ISSUE No. 53:  MAKING TEXTILE PARTS AND OTHER UNASSEMBLED TEXTILE
ARTICLES OF CHAPTERS 61 AND 62 FROM FABRIC
OPTION A: Yes
203. Cutting parts to shape is a complex process which involves design, grading, marking and
cutting.  The fabric has been substantially transformed when cut into garment or accessory parts or to
produce other unassembled articles.  The parts have a new character and cannot be used for any other
purpose.
204. The rule should be:
-           The country of origin of the goods of  this split chapter is the c ountry in which the goods are
produced from fabric  ( ARG, BRA, CH, COL, FIJ, GUA, IND, MAL, MEX, PHI)
OPTION B: NoG/RO/45/Ad d.1/Rev.2
Page 47
205. The change from fabric to parts or other unassembled articles is not sufficient to be
considered a substantial transformation  The alternatives for the rule propose that the country of origin
of the goods should be the country of origin of the fabric, or the country in which all stages of
production from yarn to the final product are carried out.
206. The rule should be:
-           The country of origin of the goods of this split chapter is the country  of origin of the fabric.
(AUS, EGY, HK, JPN, NZ, US, KOR, CAN, THA, GUA)
207. The rule proposed is:
-           Change from yarn of any other heading, or
-           Change to dyed or printed goods of this split chapter when this change has been attained by
printing or dyeing of unbleached or prebleached fabric accompanied by preparatory or finishing
operations.  Thermoprinting has to be accompanied by printing of the transfer paper.  (EC, TUR,
UR)
Relevant HS Codes:
ex Chapter 61 (j)  (ex 6117.90)
ex Chapter 62 (h)  (ex 6217.90)
ISSUE No. 54:  MAKING DIAPERS (BABIES’ NAPPIES) FROM FABRIC
OPTION A:  Yes, provided- Heading 62.09 covers babies’ garments and cl othing accessories , including diapers of textile
material.  No special rule is proposed for diapers.  The origin criteria proposed are the same asproposed by different countri es for the other split Chapters that apply to this heading. (IND, MEX,
EGY, PHI, THA, JPN, HK, EC)
OPTION B : No
208. Diapers classified in heading 62.09 are “flat products” and should be covered by different
origin criteria to those proposed for other articles of this heading.  Obtaining these products from
fabric is not a substantial transformation.  The rule for diapers should be the same as proposed for
other flat products of ex-Chapter 62(d) .
209. The rules proposed are:
- The country of origin of the goods of this split chapter is the country of origin of the fabric
(UR, US, AUS, BRA, ARG, GUA)
- The origin of the products shall be the country of origin of the fabric, provided that the fabric
was produced in that country from the yarn or fibre.
Relevant HS Codes:
ex-Chapter 62(b) (ex-62.09)
CHAPTER 63G/RO/45/Ad d.1/Rev.2
Page 48
ISSUE No. 55:  OBTAINING BLANKETS (OTHER THAN ELECTRIC BLANKETS) AND
TRAVELLING RUGS FROM FABRIC
OPTION A:  Yes
210. The production of yarns, blankets and travelling rugs from fabric is a substantial
transformation.  The rule should be:
- CTH  (CH, COL, IND, MAL, MOR, NOR, PAK, PHI)
OPTION B:  Yes, provided- The production of these yarns, textile articles is a substantial transformation provided that
other conditions are also met.  Two proposals have been made :
- textile articles of this heading take the origin of the fabric unless the goods are both cut or
knitted or crochete d to shape and sewn or otherwise asse mbled in the same country  (NZ, HK)
for goods of knitted or crocheted material:
- change to this split heading, provided that the change is attained by complete making up  (EC,TUR)
OPTION C:  No
211. Obtaining the goods from fabric is not a substantial transformation. The following proposals
have been made:
These textile articles have the country of origin of the fabric or of the items of 6307.90.  The
rule should be:
- CTH except from headings 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11,
54.07 to 54.08, 55.12 to 55.16, 56.02 to 56.03, 58.01 to 58.02, 58.09 to 58.11,59.03, 59.07, 60.01, 60.02 or fr om subheading 6307.90  (JPN, EGY)
These textile articles ha ve the country of origin of th e fabric.  The rule should be:
- CTH except from headings 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11,
54.07 to 54.08, 55.12 to 55.16, 56.02 to 56.03, 58.01 to 58.02, 58.09 to 58.11,59.03, 59.06 to 59.07 or 60.01 to 60.02 (U S, MEX, ARG, BRA, CAN, AUS, COL,
KOR, GUA)
for goods of felt or nonwovens the rule should be:
- CTH except from headings 56.02 and 56.03 (EC, TUR)
for goods of woven fabric the rule should be:
- Change to this split heading from yarn of any other heading (EC, TUR)
Relevant HS Code:
63.01
ISSUE No. 56:  OBTAINING ELECTRIC BLANKETS FROM FABRICG/RO/45/Ad d.1/Rev.2
Page 49
OPTION A :  Yes
212. The production of electric blankets from fabric is a substantial transformation.  The rule
should be:
-           CTH  ( EGY, IND, JPN, PHI, AUS, HK)
OPTION B :  Yes, provided
-           Heading 63.01 covers electric blankets.  Three countries have proposed origin criteria for
electric blankets different to those proposed for other goods of the heading.  Other delegations have
made no special proposal for electric blankets and propose that the same origin criteria be applied as
for other goods of the heading.
213. Rules as specified under Options A, B and C under Issue No.55 for obtaining other blankets
and travelling rugs.
Relevant HS Code:
63.01
ISSUE No. 57:  IMPREGNATION, COATING, COVERING OR LAMINATION OF TEXTILE
ARTICLES OF CHAPTER 63 OF FELT OR NONWOVEN FABRICS
OPTION A:  Yes, provided- The impregnation, coating, covering or lamination of articles of felt or nonwoven fabric is a
substantial transformation provided that all processing from at least the stage of unbleached felt ornonwoven fabric together with the operations of im pregnation, coating, covering or lamination and
making up take place in one country.  The rule should be:
- Change to this heading from unbleached felt or nonwovens of any other heading (EC, TUR,
NOR, COL, EGY)
OPTION B:  No
214. The production of impregnated, coated, covered or laminated yarns, textile articles of felt or
nonwovens from other goods of the same heading is not a substantial transformation.  No special ruleshave been proposed.  The options for the rule are as proposed by various countries for other articles of
the same heading not impregnated, coated, covered or laminated. ( CH, CAN, MEX, US, BRA,
MAL, MOR, PAK, JPN, ARG, AUS, CHI, THA, GUA, HK)
215. OPTION C:
216. (IND, KOR, SG, PHI)
Relevant HS Codes:
63.01, 63.02, 63.03, 63.04, 63.05, 63.06
ISSUE No. 58 : EMBROIDERY OF TEXTILE ARTICLES OF CHAPTER 63
 
 OPTION A:  Yes, providedG/RO/45/Ad d.1/Rev.2
Page 50
 
217. The embroidery of textile articles of Chapter 63 is a substantial transformation provided the
quantity of patterns on these articles made by embroidery is sufficient to confer origin. The rule of
origin should be (PHI, EGY):
 for embroidered goods of headings 63.01, 63.03,
 for  embroidered bed sheets of subheading 6302.10,
 for  embroidered bedspreads of subheading 6304.11 and 6304.19:
 
♦ The country of origin of the embroidered goods of this heading shall be the country of
embroidery provided the distance between the edge of plain fabric and the embroiderypattern, or between patterns is not more than 80 cm.
 
 for  other embroidered goods of heading 63.02 (other than bed sheets),
 for other embroidered goods of heading 63.04 (other than bedspreads),
 for embroidered goods of heading 63.05 through 63.07:
 
♦ The country of origin of the embroidered goods of this heading shall be the country of
embroidery provided that there is no unembroidered surface greater than 25cm x 25cm.
 
 OPTION B:  Yes, provided
 
218. The production of embroidered textile articles, other than from felt or nonwoven fabric, is a
substantial transformation provided that all the processes from at least the stage of unembroidered
fabric, including making up into the article, are carried out in one country and provided that the valueof non-originating materials does not exceed 40% of the ex-works price of the product. The rule of
origin should be:
 Change to this split heading from unembroidered fabric, if the value of non-originating
materials used does not exceed 40% of the ex-works price of the product. (EC, TUR)
 
 OPTION C:  No
 
219. The embroidering of textile articles classified in the same heading is not a substantial
transformation. .  No special rules have been proposed.  The options for the rule are as proposed by
various countries for other articles of the same heading whether or not embroidered. ( US, MEX,
ARG, BRA, JPN, MAL, CH, COL, MOR, PAK, NOR, AUS, CAN, THA, GUA)
 OPTION D:
 
 (IND)
  
Relevant HS Codes:
63.01, 63.02, 63.03, 63.04, 63.05, 63.06, 63.07
ISSUE No.59:  OBTAINING BED LINEN, TABLE LINEN, TOILET LINEN AND KITCHEN
LINEN (OTHER THAN QUILTED) FROM FABRIC
OPTION A:  YesG/RO/45/Ad d.1/Rev.2
Page 51
220. The production of bed linen, table linen, toilet linen and kitchen linen from fabric is a
substantial transformation.  The rule should be
- CTH  (CH, COL, IND, MAL, MOR, NOR, NZ, PAK, PHI)
OPTION B:  Yes, provided
- The production of these yarns, textile articles is a substantial transformation provided that
other conditions are also met.  The following proposals have been made:
- textile articles of this heading take the origin of the fabric unless the goods are both cut or
knitted or crochete d to shape and sewn or otherwise assembled in the same country (HK)
for goods of knitted or crocheted material:
- change to this split heading, provided that the change is attained by complete making up (EC)- Change to a non-qu ilted good of this heading from any other headi ng, provided that the
production includes cutting and he mming all sides and a significan t sewing or other assembly
operation with respect to the good (CAN)
- Change from unbleached fabrics by dyeing or pr inting accompanied by fi nishing, cutting and
hemming (AUS, SEN)
OPTION C: No
221. Obtaining the goods from fabric is not a substantial transformation.  The following proposals
have been made:
- These textile ar ticles have the country of origin of the fabric or of the goods of 6307.90.  The
rule should be:
- CTH except from headings 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11,
54.07 to 54.08, 55.12 to 55.16, 56.02 to 56.03, 58.01 to 58.02, 58.09 to 58.11,59.03, 59.07, 60.01 to 60.02 or from subheading 6307.90  (JPN, MAL, EGY, THA)
- These textile artic les have the country of origin of  the fabric.  The rule should be:
- CTH except from headings 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11,
54.07 to 54.08, 55.12 to 55.16, 56.02 to 56.03, 58.01 to 58.02, 58.09 to 58.11,59.03, 59.06 to 59.07 or 60.01 to 60.02 (U S, MEX, ARG, BRA, CAN, COL, KOR,
GUA)
- if of felt or nonwovens:
- CTH except from headings 56.02 and 56.03 (EC, TUR)
- if of woven fabric:
- Change to this split heading from yarn of any other heading (EC, TUR)
Relevant HS Code:
63.02
ISSUE No. 60:  OBTAINING QUILTED TEXTILE ARTICLES OF CHAPTER 63 FROM
QUILTED TEXTILE MATERIALS OF HEADING 58.11
OPTION A:  YesG/RO/45/Ad d.1/Rev.2
Page 52
222. The production of quilted yarns, textile articles from quilted textile material is a substantial
transformation.  The rule should be:
- CTH  (AUS, CH, COL, IND, KOR, MAL, MOR, NOR, PAK, PHI)
OPTION B:  Yes, provided
- Some countries have made no  special proposal for quilted goods.  The produc tion of quilted
yarns, textile articles is a substantial transformation provided that the same origin criteria arefulfilled as specified for other articles of the same heading not quilted.
223. The different options for the rule are those proposed for other articles classified in the same
headings by the following countr ies:   (HK, AUS, SEN, EC, TUR)
OPTION C:  No
224. The following proposals have been received for quilted goods.  One proposal considers that
the origin of the goods is the country of origin of the quilted textile material of 58.11 or the item of
6307.90, provided that both the cutting of the top and bottom fabrics and the assembly of the quilted
good take place in the same country.  The rule proposed is:
- A change to a quilted good of this headi ng from any other heading, except from heading
58.11 or subheading 6307.90, provided that both the cutting of the top and bottom fabrics andthe assembly of the quilte d good are performed entirely in one country (CAN)
225. Another proposal considers that the origin of the goods is the country of origin of the quilted
textile material of 58.11 or the item of 6307.90.  The rule proposed is:
- CTH except from heading 58.11 or subhead ing 6307.90, for quilted goods of this heading
(JPN, EGY)
226. Another proposal considers that the production of quilted textile articles from fabric is not a
substantial transformation.  In some cases all that is required is the finishing of edges.  The origin of
the goods is the country of origin of the fabric.  The rule proposed is:
- CTH except from headings 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 56.02 to 56.03, 58.01 to 58.02, 58.09 to 58.11, 59.03, 59.06 to 59.07
or 60.01 to 60.02  (US, ME X, ARG, BRA, COL, GUA)
Relevant HS Codes:
63.02, 63.03, 63.04
ISSUE No. 61:  OBTAINING CURTAINS (I NCLUDING DRAPES) AND INTERIOR BLINDS;
CURTAIN OR BED VALANCES FROM FABRICS
OPTION A:  Yes
227. The production of curtains (including drapes) and interior blinds; curtain or bed valances is a
substantial transformation.  The rule should beG/RO/45/Ad d.1/Rev.2
Page 53
- CTH  (CH, COL, IND, KOR, MOR, NOR, PAK, PHI, THA)
OPTION B:  Yes, provided- The production of these yarns, textile articles is a substantial transformation provided that
other conditions are also met. The following proposals have been made:
- Textile articles of this  heading take the origin of the fabric unless the goods are both cut or
knitted or cr ocheted to shape and sewn or otherwise assembled in the same  country (NZ, HK)
- Change to a curtain, drape, curtain valance or bed valance of this heading (other than a
quilted good) provided that the production in cludes cutting and hemming all sides and a
significant sewing or other assembly operation with respect to the good; orA change to any other non-quilted good of this  heading, except from headings 50.07, 51.11 to
51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to  54.08, 55.12 to 55.16, 56.02 to 56.03, 58.01
to 58.02, 58.09 to 58.11, 59.03, 59.06 to  59.07 or 60.01 to 60.02   (CAN, AUS)
- CTH, provided that cutting and hemming all sides and a significant sewing or other assembly
operation is performed with respect to the good (other than quilte d goods); or
CTH, except from headings 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 56.02 to 56.03, 58.01 to  58.02, 58.09 to 58.11, 59.03, 59.07, 60.01
to 60.02 or from subheading 6307.90  (JPN, MAL, EGY)
for goods of knitted or crocheted material:
- change to this split heading, provided that the change is attained by complete making up (EC,
TUR)
OPTION C: No
228. Obtaining the goods from fabric is not a substantial transformation. The following proposals
have been made:
These textile articles ha ve the country of origin of th e fabric.  The rule should be:
- CTH except from headings 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 56.02 to 56.03, 58.01 to 58.02, 58.09 to 58.11, 59.03, 59.06 to 59.07
or 60.01 to 60.02 (US, MEX, ARG,  BRA, CAN, COL, KOR, GUA)
if of felt or nonwovens:
- CTH except from headings 56.02 and 56.03 (EC, TUR)
if of woven fabric:
- Change to this split heading from yarn of any other heading (EC, TUR)
Relevant HS Code:
63.03
ISSUE No. 62:  OBTAINING OTHER FURNISHING ARTICLES (EXCEPT THOSE CLASSIFIED
IN HEADING 94.04) FROM FABRICS
OPTION A:  Yes
229. The production of these textile articles is a substantial transformation.  The rule should beG/RO/45/Ad d.1/Rev.2
Page 54
-C T H   ( CH, COL, IND, KOR, MOR, NOR, PAK, PHI)
OPTION B:  Yes, provided
- The production of these yarns, textile articles is a substantial transformation provided that
other conditions are also met. The following proposals have been made:
- Textile articles of this  heading take the origin of the fabric unless the goods are both cut or
knitted or cr ocheted to shape and sewn or otherwise assembled in the same  country (NZ, HK)
- Change to a pillow cover or pillow sham of this heading (other than a quilted good), from any
other heading; orA change to any other good of this heading, except from headings 50.07, 51.11 to 51.13,52.08 to 52.12, 53.09 to 53.11, 54.07 to 54.08,  55.12 to 55.16, 56.02 to 56.03, 58.01 to
58.02, 58.09 to 58.11, 59.03, 59.06 to  59.07 or 60.01 to 60.02   (CAN, AUS)
for goods of knitted or crocheted material:
- change to this split heading, provided that the change is attained by complete making up (EC,
TUR)
OPTION C: No
230. Obtaining the goods from fabric is not a substantial transformation. The following proposals
have been made:
These textile articles have the country of origin of the fabric or of the goods of 6307.90.  The rule
should be:
- CTH, except from headings 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 56.02 to 56.03, 58.01 to  58.02, 58.09 to 58.11, 59.03, 59.07, 60.01
to 60.02 or from subheading 6307.90  (JPN, MAL, EGY)
These textile articles ha ve the country of origin of th e fabric.  The rule should be:
- CTH except from headings 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 56.02 to 56.03, 58.01 to 58.02, 58.09 to 58.11, 59.03, 59.06 to 59.07
or 60.01 to 60.02 (US, MEX, ARG, BRA, GUA)
if of felt or nonwovens:
- CTH except from headings 56.02 and 56.03 (EC, TUR)
if of woven fabric:
- Change to this split heading from yarn of any other heading (EC, TUR)
Relevant HS Code:
63.04
ISSUE No. 63:  OBTAINING SACKS AND BAGS OF A KIND USED FOR THE PACKING OF
GOODS FROM FABRIC
OPTION A:  YesG/RO/45/Ad d.1/Rev.2
Page 55
231. The production of sacks and bags of this heading is a substantial transformation.  The rule
should be
- CTH  (CH, COL, EGY, IND, KOR, MAL, MOR, PAK, NOR, PHI)
OPTION B:  Yes, provided
- The production of these sacks and bags, is a substantial transformation provided that
additional criteria are also met. The following proposals have been made:
- CTH, except when resulting from either/ both cutting to shape, or/and being hemming or with
rolled edges or with knotted fringe at any of the edges  (JPN, AUS, NZ)
- Textile articles of this  heading take the origin of the fabric unless the goods are both cut or
knitted or cr ocheted to shape and sewn or otherwis e assembled in the same country  (HK)
If knitted or crocheted:- Change to this split heading if this change is attained by complete making up (EC, TUR)OPTION C:  No
232. There is no substantial transformation.  Different proposals consider that sacks and bags have
the origin of the country of origin of the fabric used, or the country where the fabric is produced.  The
following proposals have been made:
- CTH except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 56.02 to 56.03, 56.08, 58.01 to 58.04, 58.06, 58.09 to 58.10, 59.03,
59.06 to 59.07 or 60.01 to 60.02 (U S, MEX, CAN, BRA, ARG, GUA)
if of felt or nonwovens:
- CTH except from headings 56.02 and 56.03 (EC, TUR)
if of woven fabric:
- Change to this split heading from yarn of any other heading (EC, TUR)
Relevant HS Codes:
63.05
ISSUE No. 64:  OBTAINING TARPAULINS AND SUNBLINDS FROM FABRICOPTION A:  Yes
233. The production of tarpaulins and sunblinds is a substantial transformation.  The rule should be
- CTH  (CH, COL, IND, KOR, MAL, MOR, NOR, PAK, PHI)
OPTION B:  Yes, provided- The production of tarpaulins and sunblinds  is a substantial transformation, provided that the
specified criteria are also met in one country.  The alternatives proposed for the rule are:
- CTH, except when resulting from either/ both cutting to shape, or/and being hemming or with
rolled edges or with knotted fringe at any of the edges  (JPN, EGY, AUS, NZ)G/RO/45/Ad d.1/Rev.2
Page 56
- Textile articles of this  heading take the origin of the fabric unless the goods are both cut or
knitted or cr ocheted to shape and sewn or otherwis e assembled in the same country  (HK)
- If knitted or crocheted: Change to this split heading if this change is attained by complete
making up  (EC, TUR)
OPTION C:  No
234. There is no substantial transformation.  Different proposals consider that tarpaulins and
sunblinds have the origin of the country of origin of the fabric used, or the country where the fabric is
produced.  The following proposals have been made:
- CTH except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 56.02 to 56.03, 56.08, 58.01 to 58.04, 58.06, 58.09 to 58.10, 59.03,
59.06 to 59.07 or 60.01 to 60.02 (US, MEX, CAN, BRA, ARG)
if of felt or nonwovens:
- CTH except from headings 56.02 and 56.03  (EC, TUR)if of woven fabric:- Change to this split heading from yarn of any other heading  (EC, TUR)
Relevant HS Code:
63.06
ISSUE No. 65:  OBTAINING AWNINGS FROM FABRICOPTION A:  Yes
235. The production of awnings is a substantial transformation. The following proposals have been
made:
- CTH  (CH, COL, IND, MAL, MOR, NOR, PAK, PHI, KOR)
- Change of Chapter (CAN)
OPTION B:  Yes, provided- The production of awnings is a substantial transformation, provided that the specified criteria
are also met in one country.  The following proposals have been made:
- CTH, except when resulting from either/ both cutting to shape, or/and being hemming or with
rolled edges or with knotted fringe at any of the edges  (JPN, EGY, AUS, NZ)
- Textile articles of this  heading take the origin of the fabric unless the goods are both cut or
knitted or crochete d to shape and sewn or otherwise assembled in the same country (HK)
If knitted or crocheted:
- Change to this split heading if this change is attained by complete making up (EC, TUR)
OPTION C:  No
236. There is no substantial transformation.  Different proposals consider that awnings have the
origin of the country of origin of the fabric used, or the country where the fabric is produced. The
following proposals have been made:G/RO/45/Ad d.1/Rev.2
Page 57
- CTH except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 56.02 to 56.03, 56.08, 58.01 to 58.04, 58.06, 58.09 to 58.10, 59.03,
59.06 to 59.07 or 60.01 to 60.02 (US, MEX, BRA, ARG)
if of felt or nonwovens:
- CTH except from headings 56.02 and 56.03 (EC, TUR)
if of woven fabric:
- Change to this split heading from yarn of any other heading (EC, TUR)
Relevant HS Code:
63.06
ISSUE No. 66:  OBTAINING TENTS; SAILS FOR BOATS, SAILBOARDS, OR LANDCRAFT
FROM FABRIC
OPTION A:  Yes
237. The production of tents and sails is a substantial transformation. The following proposals
have been made:
-C T H   ( AUS, CH, COL, EC, EGY, IND, JPN, KOR, MAL, MOR, NOR, NZ, PAK,
TUR, NZ, PHI)
- Change of Chapter  (CAN)OPTION B:  Yes, provided- The production of tents and sails is a substantial transformation, provided that the specified
criteria are also met in one country.  The rule should be:
- Textile articles of this head ing take the origin of the fabric unless the goods are both
cut or knitted or crocheted to shape and sewn or otherwise assembled in the samecountry (HK)
OPTION C:  No
238. There is no substantial transformation.  Tents and sails have the origin of the country of origin
of the fabric used. The rule should be:
- CTH except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 56.02 to 56.03, 56.08, 58.01 to 58.04, 58.06, 58.09 to 58.10, 59.03,
59.06 to 59.07 or 60.01 to 60. 02  (US, MEX, BRA, ARG)
Relevant HS Code:
63.06
ISSUE No. 67:  OBTAINING CAMPING GOODS (INCLUDING PNEUMATIC MATTRESSES)
FROM FABRIC
OPTION A:  YesG/RO/45/Ad d.1/Rev.2
Page 58
239. The production of camping goods is a substantial transformation. The following proposals
have been made:
- CTH  (AUS, CAN, CH, COL, EGY, IND, JPN, MAL, MOR, NOR, NZ, PAK, PHI,
KOR)
for pneumatic mattresses only:
- Change of ChapterOPTION B:  Yes, provided- The production of camping goods is a substantial transformation, provided that the specified
criteria are also met in one country. The following proposals have been made:
- Textile articles of this  heading take the origin of the fabric unless the goods are both cut or
knitted or crochete d to shape and sewn or otherwise assembled in the same country (HK)
If knitted or crocheted:
- Change to this split heading if this change is attained by complete making up (EC) (TUR)
for camping goods other than pneumatic mattresses:
-           Change to other goods of this heading from any other heading except subheading 6307.90,
provided that the production includes more than cutting and hemming the good. (CAN)
OPTION C:  No
240. There is no substantial transformation.  Different proposals consider that camping goods have
the origin of the country of origin of the fabric used, or the country where the fabric is produced. The
following proposals have been made:
- CTH except from heading 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 56.02 to 56.03, 56.08, 58.01 to 58.04, 58.06, 58.09 to 58.10, 59.03,
59.06 to 59.07 or 60.01 to 60.02 (US, MEX, BRA, ARG, CAN)
if of felt or nonwovens:
- CTH except from headings 56.02 and 56.03  (EC, TUR)
if of woven fabric:
- Change to this split heading from yarn of any other heading (EC, TUR)
Relevant HS Code:
63.06
ISSUE No. 68 :  WATERPROOF PROCESSING OF TARPAULINS, AWNINGS AND
SUNBLINDS OF HEADING 63.06
OPTION A :  Yes
241. The waterproof processing of tarpaulins, awnings and sunblinds is a substantial
transformation.  The rule should be:G/RO/45/Ad d.1/Rev.2
Page 59
- Change by waterproof processing (JPN, EGY)
OPTION B :  No
242. The waterproof processing of tarpaulins, awnings and sunblinds classified in the same
heading is not a substantial transformation.  No special rules have been proposed.  The options for the
rule are as proposed by various countries for other articles of the same heading whether or not
waterproofed.   (US, MEX, ARG, BRA, JPN, MA L, EGY, CH, COL, IND, PHI, MOR, PAK, NOR,
AUS, EC)
Relevant HS Code:
63.06
ISSUE No. 69:  OBTAINING FLOOR CLOT HS, DISH CLOTHS, DUSTERS AND SIMILAR
CLEANING CLOTHS FROM FABRIC
OPTION A:  Yes
243. The production of floor cloths, dish cloths, dusters  and similar cleaning cloths is a substantial
transformation.  The rule should be:
- CTH  (CH, COL, IND, KOR, MAL, MOR, PAK, PHI, NOR)
OPTION B:  Yes, provided
- The production of cleaning cloths is a substantial transformation, provided that the goods are
both cut and sewn (or otherwise assembled) in the country claiming origin.
244. The rule should be:
- Textile articles of this  heading take the origin of the fabric unless the goods are both cut or
knitted or crochete d to shape and sewn or otherwise assembled in the same country (HK)
OPTION C:  No
245. Making such flat products involves no substantial transformation of the fabric.  Different
proposals consider that cleaning cloths have the origin of the country of origin of the fabric used, or
the country where the fabric is produced.  The following proposals have been made:
- CTH, except from headings 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 56.02 to 56.03, 58.01 to  58.04, 58.06, 58.09 to 58.11, 59.03,59.06 to
59.07 or 60.01 to 60.02  (ARG, BRA, CAN, EGY, JPN, MEX, NZ, US, AUS, GUA)
- Change to this subheading from yarn of any other heading  (EC, TUR)
Relevant HS Code:
6307.10
ISSUE No. 70:  OBTAINING LIFE JACKETS AND LIFE BELTSOPTION A
:  YesG/RO/45/Ad d.1/Rev.2
Page 60
246. The production of life jackets and life belts involves complex operations and  is a substantial
transformation.  The proposals for the rule are:
-           CTH  ( ARG, AUS, BRA, CAN, CH, COL, EGY, JPN, KOR, MAL, MEX, MOR, NOR,
PAK, NZ, US, PHI)
-           The country of origin is the country in which they are assembled from unassembled par ts.
(HK, IND)
OPTION B :  Yes, provided
-           The production of life jackets and life belts from fabric is a substantial transformation,
provided that the specified criteria are also met in one country. The following proposals have
been made:
-           Textile artic les of this heading take the origin of the fabric unless the goods are both cut or
knitted or crochete d to shape and sewn or otherwise assembled in the same country (NZ)
-           Change to this subheading if th e value of non-originating materials used does not e xceed 40%
of the ex-works price of the product  (EC, TUR)
Relevant HS Code:
6307.20
ISSUE No.71:  OBTAINING OTHER ARTIC LES CLASSIFIED IN SUBHEADING 6307.90,
INCLUDING DRESS PATTERNS, FROM FABRIC
OPTION A:  Yes
247. The production of these articles is a substantial transformation.  The rule should be:
- CTH  (CH, COL, IND, KOR, MAL, MOR, NOR, PAK, PHI)
OPTION B:  Yes, provided- The production of these articles is a substantial transformation, provided that the specified
criteria are also met in one country. The following proposals have been made:
- CTH, except when resulting from either/ both cutting to shape, or/and being hemming or with
rolled edges or with knotted fringe at any of the edges  (JPN, EGY, AUS, NZ)
- Textile articles of this  heading take the origin of the fabric unless the goods are both cut or
knitted or crochete d to shape and sewn or otherwise assembled in the same country (HK)
- CTH, provided that the production includes cu tting and a significant sewing or other assembly
operation with respect to the good
- Change to this subheading if the value of non-originating materials used does not exceed 40%
of the ex-works price of the product  (EC, TUR)
OPTION C:  No
248. There is no substantial transformation.  The goods have the origin of the country of origin of
the fabric used. The rule should be :
- CTH, except from headings 50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to
54.08, 55.12 to 55.16, 56.02 to 56.03, 58.01 to 58.06, 58.08 to 58.11, 59.03, 59.06, 59.07,
60.01, 60.02 (MEX, US, ARG, BRA, CAN)G/RO/45/Ad d.1/Rev.2
Page 61
Relevant HS Code:
6307.90
ISSUE No. 72 :  OBTAINING RAGS, SCRAP TWINE, CORDAGE ETC. AND WORN OUT
ARTICLES OF TWINE CORDAGE ETC. OF TEXTILE MATERIALS
OPTION A: Yes, (terminology)*
249. The country of origin of the rags, scrap twine,  cordage etc. and worn out articles of twine
cordage etc. of textile materials is the country in which the goods were [last]* collected or derived
from manufacturing or processing operations or  from consumption.  The rule should be:
- The country of origin of the goods of this heading is the country in which the goods were
[last] collected or derived from manufacturi ng or processing operations or from consumption
(COL, EC, TUR, CH, US, IND, BRA, JPN, MAL, PHI, MEX, NOR, NZ, EGY) (AUS)
OPTION B: Yes, (terminology)*
250. For worn out articles of heading 63.10 the country of origin is the country where they are last
collected or derived.  The country of origin of the goods other than worn out articles  is the country
where they are obtained from textile material. The rule should be:
- Change to a good of this heading, other than a worn-out article, from any other heading; or
the country in which the worn out articles were last collected or derived from manufacturing
or processing operations or from consumption (CAN)
Relevant HS Code:
63.10
251. The Technical Committee has agreed that it will review all “Ottawa” definitions for
coherence and consistency of language when it has finished its work on the product-specific rules for
all chapters.
ISSUE No. 73:  ASSEMBLY OF TEXTILE PARTS TO OBTAIN SUB-ASSEMBLIES
OPTION A: Yes
252. The assembly of textile parts to obtain sub-assemblies of ex Chapter 61(i) or (j)/ ex Chapter
62 (g) or (h) is a substantial transformation involving sewing or similar operations to produce
sub-assemblies of t hese split chapters . The rule should be:
-             The country of origin of the unassembled goods of this split chapter shall be the country of
origin of the fabric ;
-             the country of origin of the assembled goods of this split chapter is the country in which they
are assembled. ( HK, UR, US (+ Chapter Note for minor processing operations not affecting
origin))
OPTION A2:  (IND)
-             Unassembled goods :  where parts are assembled
-             Assembled goods :  change to this split chapterG/RO/45/Ad d.1/Rev.2
Page 62
OPTION B : No
253. The assembly of textile parts to obtain subassem blies is not sufficient to be considered as a
substantial transformation.  No special rules have been proposed.  The options for the rule are as
proposed by various countries for other articles of the same split chapter.  ( ARG, BRA, JPN, MAL,
EGY, CH, COL, MOR, PAK, PHI, NOR, AUS, EC, THA, KOR)
254. OPTION C:  [MEX]
255. -          For ch. 61(j):  origin of yarn
256. -          For ch. 62(h):  where they are assembled
257. 
Relevant HS Codes:
ex Chapter 61 (i ) and (j)  (ex 61.01 to ex 61.17)
ex Chapter 62 (g ) and (h)  (ex 62.01 to ex 62.17)
ISSUE 74: IS THERE A NEED FOR A NOTE TO SECTION XI AND CHAPTERS 42 AND 43
CONCERNING MINOR PROCESSING OPERATIONS NOT AFFECTING ORIGIN?
N.B.: The Technical Committee has noted that this issue is closely related to the assembly
questions set out in Issues Nos. 45 and 46 of the Second Referral on Textiles (Doc. 42.271).  In those
referred issues the Technical Committee considered matters relating to assembly in a single country.
Many of the options presented included proposals that certain operations relating to such items as
buttonholes, cuffs, fasteners, hems and the like were not to be considered or taken into account.  There
is limited similarity in that the Note for Section XI (applicable also to Chapters 42 and 43) which is
the subject of this Referral includes references to a few of such operations and items.  The Referral is
not included under Issues Nos. 45 and 46, however, its scope is broader than merely the definition of
assembly in a single country for goods of Chapters 61 and 62.  Instead, the proposed note would apply
across the Section and to made up articles of Chapters 42 and 43.
OPTION A:  yes
258. There is a need for an assurance that under any circumstances certain operations in this
product sector will not confer origin.  This proposal is a group of fundamental limitations, which
apply to the enumerated operations when they take place singly.  The proposal is intended tosafeguard the results intended under the primary and residual rules from inappropriate deflection of
country of origin.
A Legal Note for Section XI and for Chapters 42 and 43 should appear as follows:
"Minor processing operations not affecting origin.  For the purposes of determining the country of
origin for goods falling within Section XI that ar e not wholly obtained in one country, the following
individual processes, considered singly, are minimal operations or processes and shall not affect the
origin of the goods concerned, whether or not such processes result in changes of classification:
(a)  Working or finishing one or more edges by hemming, rolling, whipping or similar means or
by knotting fringe;
(b) Cutting fabrics, yarns or other textile materials; or separating goods produced in the finished
state by cutting along dividing threads;
(c) Assembling or joining goods by sewing or stitching for convenience of shipment or other
temporary purposes;G/RO/45/Ad d.1/Rev.2
Page 63
(d) Putting up goods for retail sale or in sets or ensembles (US, MEX, THA, EGY, [PHI])"
OPTION B: No
259. The proposed Legal Note is inappropriate.  Some of its elements are included in other
elements of the overall architecture and therefore are redundant, such as putting up for retail sale.  The
enumerated cutting operations are already taken up in the formulation of the product-specific rules, or
in certain circumstances should not be excluded from being taken into account in origin
determination.
The proposed Legal Note should be deleted  (EC, IND, JPN, CAN, BRA)
Relevant HS Code:  HS Section XI (Chapters 50-63), Chapters 42 and 43
ISSUE 75: IS THERE A NEED FOR RESIDUAL RULES AT  A CHAPTER LEVEL FOR
ASSEMBLY OF ARTICLES OF APPAREL AND CLOTHING ACCESSORIES FROM PARTS
FOR THE GOODS?
Background
260. The assembly of articles of apparel and clothing accessories from parts for the goods is
presented in Issue 45 and 46 in Second Referral Doc.42.271.  But this Referral Document does not
cover the cases in which the primary rules are not met.
261. Different opinions on whether or not the re sidual rules covering those cases would be
necessary  and what could be the contents of the residual rules were discussed during the 17 th Session
of the Technical Committee on Rules of Origin
262. The Committee on Rules of Origin is invited to decide whether or not the residual rules for
assembly of articles of apparel and clothing accessories from parts for the goods would be necessary
and what could be included in the residual rules.
OPTION A:  Yes
263. This option recognizes the necessity of residual rules for the assembly of articles of apparel
and clothing accessories from parts for the goods and this opinion can be categorized follows :
OPTION 1A:
264. When no country satisfies the primary rule dete rmining the origin of the assembly of articles
of apparel and clothing accessories from parts for the goods, the country in which 8 or more major or
other parts of the goods are assembled shall be the country of origin for the goods.  (CAN).
OPTION 2A:
265. When application of the primary rules of Chapters 61 and 62 (including the product specific
rules provided in the matrix) do not result in a determination of a country of origin, the country of
origin shall be determined as follows:
“Where the primary rule for a good assembled from parts requires that the good be wholly
assembled in a single country, the country of origin of such a good that was not wholly
assembled in a single country, is the country in which the most significant assemblyoperations were performed in the making-up of the good, without regard to the addition ofG/RO/45/Ad d.1/Rev.2
Page 64
buttons and other fasteners, belt and hanger loops, belts, patch pockets, labels, foot straps,
epaulettes, ornaments and other minor components”. (US, MEX, BRA)
OPTION 3A:266. When the above Option 2A conditions are not satisfied, the country of origin of other goods
of chapter 61 and 62 shall be the country where the textile fabric or knit-to-shape components was
formed, or in the case of a good containing textile fabrics or knit-to-shape component of more one
country, the origin of the good is the country in which the textile fabric or knit-to-shape component
that predominates by weight was formed.   (US, MEX, BRA)
OPTION 4A:
267. When application of the primary rules of Chapters 61 and 62 (including the product specific
rules provided in the matrix) do not result in a determination of a country of origin, the country of
origin shall be determined as follows :
“Where the primary rule for a good assembled from parts requires that the good be wholly
assembled in a single country, the country of origin of such a good that was not wholly
assembled in a single country, is the country in which the most significant assemblyoperations were performed in the making-up of the good, without regard to:
- attaching and/or making up of the following, for example: buttons and other
fasteners, patch pockets, foot straps, trimmi ngs, ornaments, cuffs, plackets, belt loops,
epaulettes, labels, collars, lining, padding, pockets other than patch pockets,waistbands, garment accessories, facings, self belts, pleats;
-  making button holes, hemming, pres sing, stone or acid washing.  (HK)"
[N.B.  This option is submitted without prejud ice to Hong Kong’s position on chapter residual
rules for textile chapters.]
OPTION B: No268. This option does not recognize  the necessity of residual rules for the assembly of articles of
apparel and clothing accessories from parts for the goods.
OPTION 1B:
269. For the determination of the assembly of articles of apparel and clothing accessories of
headings 61.01 to 61.15 and 62.01 to 62.12 from parts for the goods, specific residual rules are not
necessary.  When the primary rules provided for assembled articles of Chapter 61 and 62 are not
satisfied, the origin of such articles should be determined by application of the general residual rules
set forth in Appendix 2, Rule 2. (EC,  CH) The criterion to be used in this context is value. (EC) The
criterion for this residual rule should be country contributing most to the total value of the good in
terms of total parts and related processing activities. (CH, EC, IND, JPN)
OPTION 2B:
270. For the purposes of Chapters 61 and 62, the country of origin of an article of apparel or
clothing accessories shall be the country where such apparel or clothing accessory, as the case may
be, is finally assembled.  Final assembly means where the article assumes the essential character of
the final product and thereby gets classified as the final product.  Further operations which do not
change the classification will not change the origin.G/RO/45/Ad d.1/Rev.2
Page 65
Relevant HS Codes:   61.01 to 61.15,  62.01 to 62.12
ISSUE 76: DOES THE PUTTING UP IN PACKINGS FOR RETAIL SALE OF SETS
CLASSIFIED IN HEADING 63.08, 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,
RESULT IN SUBSTANTIAL TRANSFORMATION?
OPTION A: Yes271. The preparation of a set may require a large degree of planning, purchasing, logistics and
overall know-how to produce a set which can be marketable for its intended purpose as a group of
different goods put together to carry out a particular purpose.  The fact that in this heading there is a
separate commercial identity defined in the Harmonized System confirms that the good hasindependent utility as a whole and is recognized as an article of commerce with a certain importance
in trade.
272. It is entirely appropriate to consider that the operation of putting up a set of heading 63.08
results in substantial transformation.  The change of tariff classification from goods of other heading
to a set of this heading reflects this substantial transformation without any other condition orconsideration.  The rule should be: CTH (CH, IND, MAL, MOR, PAK, PHI)
OPTION B:  Yes, provided
273. The putting up of a set of heading 63.08 may be origin conferring under the condition that a
limited amount of non-originating materials is used.  The rule should be : Change to this heading ifthe value of non-originating materials used does not exceed 25% of the ex-works price of the product
(EC, TUR)
OPTION C:  No
274. Merely putting up a set of heading 63.08, without also manufacturing at least some of the
fabric or yarn is not origin conferring.  Without accompanying manufacturing such an operation
amounts to merely collecting goods and packaging them.  The rule should be:
(a)  CTH, provided that the fabric or the yarn meets the tariff shift rule that would be applicable if
the fabric or the yarn were classified alone.
The origin of such a set should be based on the origin of the yarn or the fabric, provided the
yarn or the fabric meets the tariff shift rule in that country. (CAN, [THA])
(b)  a change to yarns of sets of this heading, except from heading 50.04 through 50.05, 51.06
through 51.09, 52.04 through 52.06, 53.06 through 53.08, 54.01 through 54.05, 55.08 through
55.10 and 56.05 through 56.06; and A change to fabric of sets of this heading from any other
heading, except from heading 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through53.11, 54.07 through 54.08, 55.12 through 55.16, 56.02 through 56.03, 56.08, 58.01 through
58.04, 58.06, 58.09 through 58.11, 59.03, 59.07 or 60.01 through 60.02
The origin of such a set should be based on the origin of the yarn and the fabric. (MEX)
(c)  CTH except from heading 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through
53.11, 54.07 through 54.08, 55.12 through 55.16, 56.02 through 56.03, 56.08, 58.01 through
58.06, 58.08 through 58.11, 59.03, 59.06 through 59.07 or 60.01 through 60.02G/RO/45/Ad d.1/Rev.2
Page 66
The origin of such a set should be based on the origin of the fabric. (US, BRA)
(d)  The country of origin of woven fabric or yarn in the set which gives the set its essential
character of a set can be considered as the country of origin of the set.
The origin of such a set should be based on the origin of the yarn or the origin of the fabric
which gives the essential character.  (JPN, EGY)
Relevant HS Code:
63.08
6308.00Sets 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 inpackings for retail sale.a)  The country of origin of woven fabric or yarn
in the set which gives the set its essential
character of a set can be considered as the
country of origin of the set. (JPN)]
b)  CTH (CH) (IND) (MAL) (MOR) (PAK)
c)  Change to this heading if the value of non-originating materials used does not exceed 25%of the ex-works price of the product (EC) (TUR)
(EGY)]
d)  CTH, provided that the fabric or the yarn
meets the tariff shift rule that would beapplicable if the fabric or the yarn wereclassified alone. (CAN)]
e)  A change to yarns of sets of this heading,
except from heading 50.04 through 50.05, 51.06
through 51.09, 52.04 through 52.06, 53.06through 53.08, 54.01 through 54.05, 55.08through 55.10 and 56.05 through 56.06; and
A change to fabric of sets of this heading from
any other heading, except from heading 50.07,
51.11 through 51.13, 52.08 through 52.12, 53.09through 53.11, 54.07 through 54.08, 55.12through 55.16, 56.02 through 56.03, 56.08, 58.01through 58.04, 58.06, 58.09 through 58.11,59.03, 59.07 or 60.01 through 60.02 (MEX)
f)   CTH except from heading 50.07, 51.11through 51.13, 52.08 through 52.12, 53.09through 53.11, 54.07 through 54.08, 55.12through 55.16, 56.02 through 56.03, 56.08, 58.01through 58.06, 58.08 through 58.11, 59.03, 59.06through 59.07 or 60.01 through 60.02 (US)
(BRA)
ISSUE 77: IS THERE A NEED FOR CHAPTER RESIDUAL RULES FOR GOODS OF HS
SECTION XI (TEXTILES AND TEXTILE ARTICLES) AND TEXTILE-RELATED GOODS OFOTHER HS CHAPTERS?
N.B.  In the harmonization work a category of goods was identified which was considered to
share characteristics of the textiles sector.  These goods were designated as “textile-related”, and the
agreed rules and unresolved issues for them were referred to the Committee in Referral Doc. 42.269, acompanion document to the principal Referral Doc. 42.271.  The residual rules for assembly in this
sector are addressed in Issue No. 75 of this Referral.G/RO/45/Ad d.1/Rev.2
Page 67
OPTION A:  Yes
There will be cases in the textiles and related sectors in which the primary rules will not
produce an origin result.  Where the primary rules are based upon assembly in a single country, or are
based upon the country in which a textile material was formed, there is a need to account for theorigin of goods assembled in more than one country or consisting of textile materials formed in more
than one country.
OPTION 1A:
It is considered appropriate to specify these outcomes under the residual rules at each
appropriate chapter so as to give immediate resort to the applicable residual rule, each of which isdesigned for the goods classified in the respective chapters.  It is considered that to rely upon the
general, Appendix 2 residual rules for these goods would not produce the predictable results needed in
this product sector.  The chapter residual rules should provide : at Chapters 30, 42, 43, 58, 59, 61, 62,
63, 64, 65, 66, 87, 88, 91, 94, 95 and 96, for the origin of the designated goods to be determined as
specified.  The rules proposed are reproduced as an  annex to this document.  (US, [PHI], BRA)
OPTION 2A:
In order to ensure a predictable, consistent and transparent result for users who are seeking an
origin for goods in chapters 50 to 60 which have not met an applicable primary rule.  The followingresidual rule is proposed:
The country of origin of goods of this Chapter shall be the country in which the textile fabric
was woven or knit.
OPTION B:  No
The general residual rules at Appendix 2 are co nsidered to be entirely sufficient for the
purpose.  In cases where the applicable primary rule is not met, the arrangement of the architecture
will direct the user to a single rule in which is applied the appropriate residual rule criteriondesignated for the relevant chapter.  (CH, IND, THA, EGY, JPN, CAN)
Relevant HS Codes :  Chapters 30, 42, 43, 50-63, 64, 65, 66, 87, 88, 91, 94, 95 and 96.
(Second Referral 78)ISSUE No. 78: ASSEMBLY OF SAFETY SEAT BELTS FROM PARTS
Option A :           Yes.
              Assembly of safety seat belts from parts classified  in subheading 8708.29 or outside Chapter 87
is a substantial transformation.
              The rule is CTSH.  ( MEX, EGY, KOR, SG, PHI, JPN, CAN, CH, MAL, HK, IND)
Option B :            Yes, provided
              The manufacture of safety seat belts from those other than parts, such as n arrow woven fabrics
or metal plates, is origin-conferring .  If parts classified in subheading 8708.29 are used for theG/RO/45/Ad d.1/Rev.2
Page 68
manufacture, the safety seat belts are considered to undergo substantial transformation when required
45 per cent value added is satisfied.  (EC)
Option C :            No.
              Assembly of safety seat belts from parts is a simple operation.  Attachment of parts to fabric
belts made from narrow woven fabrics of heading 58.06 does not change the characteristics of input
materials.  In this case, residual rules shall be appli cable to determine the country of origin of the safety
seat belts.
              The country of origin of safety seat  belts, not assembled with buckles, is the country of origin of
narrow woven fabrics of heading 58.06.
              The rules are :
              -             CTH, except from heading 58.06 for safety seat belts, not assembled;
              -             CTH for safety seat belts, assembled.  (US)
Relevant HS Code :          8708.21, ex 87.08 (b)
ISSUE No. 79: ASSEMBLY OF PARACHUTES AND ROTOCHUTES FROM PARTS
Option A :           Yes.
              Assembly of parachut es and rotochutes from parts, such as pilot chute, main chute canopy,
shroud lines, risers, harness, etc., classified in the same heading 88.04 is a substantial transformation.
              The rule is CTHS.  (CAN, CH, SG, MEX, PHI, EGY, HK, IND)
Option B :            Yes, pr ovided
              The manufacture of parachutes and rotochutes from those other than parts is origin-conferring .
If parts classified in the same heading 88.04 ar e used for the manufacture, the parachutes and rotochutes
are considered to undergo substantial transformation when required 45% value added is satisfied.  (EC)
Option C :            No.
              Assembly of parachutes and rotochutes from parts is a simple operation.  Cutting and sewing of
fabrics do not change the characteristics of input materials.  In this case, residual rules shall be
applicable to determine the country of origin of the parachutes and rotochutes.
              The rule is CTH.  (BRA, JPN, KOR, US)
Relevant HS Code :          88.04, ex 88.04(a)
ISSUE No. 80: MANUFACTURING PARTS OF PARACHUTES AND ROTOCHUTES FROM
FABRICS
Option A:  Yes.
Manufacture of parts of parachutes and rotochutes  changes the characteristics of input materials,
such as fabrics.  CTH is sufficient to express substantial transformation. (CAN, CH, SG, MEX, PHI,
EGY, JPN, KOR, EC, HK, IND)G/RO/45/Ad d.1/Rev.2
Page 69
Option B :            No .
              Cutting and sewing of fabrics do not  change the characteristics of input materials. The country
of origin of parts of parachutes and rotochutes is the country of origin of fabrics used.
              The rule is CTH, except from headings 54.07 through 54.08 or fro m heading 59.03  (US)
Relevant HS Code: 88.04, ex 88.04(b)
CHAPTERS 94 TO 97
(First Referral)
ISSUE NO. 81: PRODUCTION OF SLEEPING BAGS (CLASSIFIED IN SUBHEADING 9404.30)
AND ARTICLES OF BEDDING AND SIMILAR FURNISHINGS (CLASSIFIED IN
SUBHEADING 9404.90) FROM ANY MATERIAL
Option A: Yes
The production of sleeping bags of subheadin g 9404.30 and articles of bedding and similar
furnishings of subheading 9404.90 from materials of an y other heading is a substantial transformation.
The working and processing give the resultant products  their essential characters and usage.  The rule
for products of these subheadings is "CTH".  (MEX, CAN, JPN, CH, NOR, PHI, IND, HK, KOR, EGY)
Option B: Yes, provided
Besides agreeing with Option A,  the proponent of Option B preferred to have a residual rule to
supplement the principal rule of "CTH".  The resi dual rule reads: "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 45% of the ex-works price of the product".
(EC)
Option C: No
The production of sleeping bags of subheadin g 9404.30 and articles of bedding and similar
furnishings of subheading 9404.90 from textile fabrics cl assified in a number of other headings or from
other made-up articles of subheading 6307.90 does not br ing about a substantial transformation.  There
is not sufficient difference between the input and the resultant products.
The origin rule proposed for products of subheadings 9404.30 and 9404.90 is: "CTH, except
from headings 50.07, 51.11 through 52.12, 53.09 through 53.11, 54.07 through 54.08, 55.12 through
55.16, 56.02 through 56.03, 56.08, 58.01 through 58.06, 58.08 through 58.11, 59.03, 59.06 through
59.07 and 60.02, and from subheading 6307.90".  (US)
Relevant HS Codes: 9404.30, 9404.90
ISSUE NO. 82: OBTAINING PARTS AND A CCESSORIES OF SUBHEADINGS 9502.91 FROM
PRODUCTS OF OTHER SUBHEADINGS
OPTIONS
Issue No. 50 for textiles (Chapters 61 and 62) refers.G/RO/45/Ad d.1/Rev.2
Page 70
Relevant HS Codes: 9502.91
ISSUE NO. 83: OBTAINING PARTS OF SUBHEADINGS 9502.99 FROM PRODUCTS OF OTHER
SUBHEADINGS
Option A:           Yes
              Subheading 9502.99 refers to dolls’ parts and accessories, other than those doll dresses,
accessories, footwear and headgear classified in  subheading 9502.91. More specifically, the subheading
covers dolls’ heads, bodies, limbs, wigs, etc. of all materials.
              The obtaining of parts and acce ssories of this subheading from input products of any other
subheading is a substantial transformation.  The origin rule proposed is "CTSH".  (CAN, PHI)
Option B:            No
              The obtaining of parts of this subheading from input products of any other heading rather than
subheading is a substantial transformation.  It is im possible to change to products of this subheading
from subheadings 9502.10 - 9502.91 unless by disassembly of the finished products.  The origin rule of
"CTH" is therefore preferred.  (CH, HK, MEX, US, JPN, BRA)
Option C:            No
              Same as Option B, the origin rule of "CTH" is proposed to reflect that the obtaining of parts of
this subheading from input products of any other heading is a substantial transformation.
              However, the following operations  are not regarded as substantial transformation conferring
origin, whether or not they result in a change of classification :
1.           Obtaining articles or parts by disassembling ;
2.           Repackaging or the presentation of article for us e other than that for which they were initially
designed or intended.  For example, garments initially designed for babies (heading 61.11 or
62.09) and presented as accessories for dolls (heading 95.02).  EC
Relevant HS Codes :        9502.99
ISSUE NO. 84: OBTAINING OF TYPEWRITER OR SIMILAR RIBBONS FROM PRODUCTS OF
OTHER HEADINGS
Option A:           Yes        
              Typewr iter or similar ribbons may be made of woven textiles, plastics or paper.  They must
have been inked or otherwise prepared to give impressions (e.g. impregnation of textile ribbons, or
coating of plastics strip or paper with colouring matte r, ink, etc.)  The obtaining of typewriter or similar
ribbons is considered to be a substantial transformati on.  It involves sufficient working or processing to
change the nature and characteristics of the input ma terials.  The origin rule is "CTH".  (HK, IND)
Option B:            No
              The processing of certain woven te xtiles, for instance, by cutting fabrics into strips, to obtain
typewriter or similar ribbons is insufficient to reflect a substantial transformation.G/RO/45/Ad d.1/Rev.2
Page 71
              The origin rule suggested for this subh eading is: "CTH, except from headings 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07 through 54.08, 55.12 through 55.16,
56.03, 58.06, 59.03, 59.06 through 59.07 and 60.02".  (US)
Relevant HS Codes:       9612.10G/RO/45/Ad d.1/Rev.2
Page 72
CHAPTER 50
Primary rule:
Section Note :    Submitted to CRO fo r decision (Doc.OC 0023E2, Issue No.74)
[Minor processing operations not affecting origin.
For the purposes of determining the country of origin for goods falling within Section XI  that are not wholly obtained in one country, the
following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such proc esses result in
changes of classification:
a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;
b) Cutting fabrics, yarns or other textile materials; or separating goods produced in the finished state by cutting along dividi ng threads;
c) Assembling or joining goods by sewing or stitching fo r convenience of shipment or other temporary purposes;
d) Putting up goods for retail sale or in sets or ensembles.  (US)]
[Product Specific] [Chapter] Residual Rule    Submit ted to CRO for decision (Doc.OC0023E2, Issue No.77)
[The country of origin of goods of this Chapter shall be the country in which the textile fabric was woven and knit.  (CAN)]
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
Chapter 50 Silk As indicated at heading level
50.01 Silk-worm cocoons suitable
for reeling .The origin of the goods shall be the country
in which the silk-worm cocoons of this
heading are obtained in their natural  or
unprocessed stateBasket 1 (Endorsed by CRO)
50.02 Raw silk (not thrown). CTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.1/Rev.2
Page 73HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
50.03 Silk waste (including
cocoons unsuitable for
reeling, yarn waste andgarnetted stock).As indicated at split heading level
ex 50.03 (a) Garnetted stock of silk [CTHS] (US, CH, SEN, PHI, JPN, EGY,
PAK, EC, IND, MEX, CAN, BRA, THA,
AUS, GUA, ARG, KOR, COL, NZ)Submitted to CRO for decision (Doc.
41.821)
Issue 1
[The origin of the goods shall be the country
in which the non-garnetted material is
collected or derived  from manufacturing or
processing operations or from consumption]
([CR])
ex 50.03 (b) Other The origin of the goods shall be the country
in which the silk waste of this split heading isderived from manufacturing or processing
operations or from consumptionBasket 1 (Endorsed by CRO)
5003.10 - Not carded or
combedAs indicated at split heading level
5003.90 - Other :
50.04 Silk yarn (other than yarn
spun from silk waste) not
put up for retail sale.As indicated at split heading level
ex 50.04 (a) Silk yarn (other than yarn
spun from silk waste) not put
up for retail sale: processed[Change by folding or cabling]  (PAK, SG,
DOM)Submitted to CRO for decision (Doc.
41.821)
Issue 7
[CTH, except from  heading 50.06] (HK)G/RO/45/Ad d.1/Rev.2
Page 74
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH, except from headings 50.06, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07](MEX, EC, BRA, TUR, ARG, US, CAN,
JPN, AUS, MOR, NZ, IND, COL, CHI,
EGY, THA)
ex 50.04 (b) Silk yarn (other than yarn
spun from silk waste) not put
up for retail sale, single or
multiplied or cabled or
covered yarns: printed, dyed
(including dyed white)[Change by permanent dyeing or permanentprinting] (IND)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanent
printing from unbleached or prebleached yarnwith at least two preparatory or finishing
operations] (EGY, AUS, PHI, GUA, EC,
NOR, CH)
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of theproduct] (TUR)
[CTH, except from heading 50.06] (US,MEX, CAN, COL, BRA, THA, JPN, [ARG]
ex 50.04 (c)  Other [CTH, except from heading 50.06] (US,EGY, BRA, CH, MEX, IND, HK, CAN,JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision (Doc.
41.821)Issue 3G/RO/45/Ad d.1/Rev.2
Page 75HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH, except from headings 50.06, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07](COL, EC, AUS, TUR, THA)
50.05 Yarn spun from silk waste,
not put up for retail sale.As indicated at split heading level
ex 50.05 (a) Silk yarn (other than yarn
spun from silk waste) not put
up for retail sale: processed[Change by folding or cabling ]  (PAK, SG,
DOM)Submitted to CRO for decision
(Doc. 41.821)
Issue 7
[CTH, except from  heading 50.06] (HK)
[CTH, except from headings 50.06, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
(MEX, EC, BRA, TUR, ARG, US, CAN,
JPN, AUS, MOR, NZ, IND, COL, CHI,
EGY, THA)
ex 50.05 (b) Silk yarn (other than yarn
spun from silk waste) not put
up for retail sale, single or
multiplied or cabled or
covered yarns: printed, dyed
(including dyed white)[Change by permanent dyeing or permanent
printing] (CH, IND, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanent
printing, accompanied by preparatory or
finishing operations] (EGY, AUS)G/RO/45/Ad d.1/Rev.2
Page 76
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of the
product] (EC, [NOR])
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of theproduct] (TUR, [NOR])
[CTH, except from heading 50.06] (US,MEX, CAN, COL, BRA, THA, JPN, [ARG]
ex 50.05 (c)  Other [CTH, except from heading 50.06] (US,EGY, BRA, CH, MEX, IND, HK, CAN,
JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision (Doc.
41.821)
Issue 3
[CTH, except from headings 50.06, 51.05,52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07](COL, EC, AUS, TUR, THA)
50.06 Silk yarn and yarn spun
from silk waste, put up for
retail sale; silk-worm gut.As indicated at split heading level
ex 50.06 (a) Silk-worm gut CTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.1/Rev.2
Page 77HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 50.06 (b) Silk yarn (other than yarn
spun from silk waste) put up
for retail sale: processed[CTH, except from  heading 50.04 or 50.07]
(HK)
[Change by folding or cabling]  (PAK, SG,
DOM)Submitted to CRO for decision (Doc.
41.821)
Issue 7
[CTH, except from headings 50.04, 50.07,51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07] (MEX, EC, BRA, TUR, ARG, US,
CAN, JPN, AUS, MOR, NZ, IND, COL,
CHI, EGY, THA)
ex 50.06 (c) Silk yarn (other than yarn
spun from silk waste) put up
for retail sale, single or
multiplied or cabled or
covered yarns: printed, dyed
(including dyed white)[Change by permanent dyeing or permanent
printing] (CH, IND, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanentprinting, accompanied by preparatory
finishing operations] (EGY, AUS)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of the
product] (EC, [NOR])G/RO/45/Ad d.1/Rev.2
Page 78
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of the
product] (TUR, [NOR])
[CTH, except from heading 50.04 or 50.07](US, MEX, CAN, COL, BRA, THA, JPN,[ARG, HK])
ex 50.06 (d)  Other [CTH, except from heading 50.04 or 50.07](US, EGY, BRA, CH, MEX, IND, HK,
CAN, JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision (Doc.
41.821)
Issue 3
[CTH, except from headings 50.04, 50.07,51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07] (COL, EC, AUS, TUR, THA)
50.07 Woven fabrics of silk or of
silk wasteAs indicated at split heading level
ex 50.07 (a) Woven fabrics of silk or of
silk waste: coatedCTH Basket  1*
ex 50.07 (b) Woven fabrics of silk or of
silk waste: printed, dyed
(including dyed white)[Change by permanent dyeing or permanent
printing] (IND)Submitted to CRO  for decision
(Doc. 41.821)
Issue 12, 13
[Change by dyeing or printing plus at least
one other preparatory or finishing operation]
(HK, MAL)
                                                     
* This split is not necessary any more because there is a concensus in the TCRO, that coating of silk fabric of this heading is not substantial transformationG/RO/45/Ad d.1/Rev.2
Page 79HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached or prebleached
fabric to the product of this split heading by
permanent dyeing or printing, accompaniedby at least two preparatory or finishing
operations] (EGY, KOR, AUS, COL, IND,
SG, MOR, PHI, GUA, EC, CH, PAK, TUR,
NOR)
[Change from unbleached fabric, providedboth dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two or
more of the following finishing operations:
bleaching, shrinking, fulling, napping,decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 50.07 (c) Other CTH Basket 1 (Endorsed by CRO)
5007.10 - Fabrics of noil silk As indicated at split heading level
5007.20 - Other fabrics,
containing 85 % or more by
weight of silk or of silk waste
other than noil silk
5007.90 - Other fabricsG/RO/45/Ad d.1/Rev.2
Page 80
CHAPTER 51
Primary rule:
Section Note :    Submitted to CRO fo r decision (Doc.OC 0023E2, Issue No.74)
[Minor processing operations not affecting origin .
For the purposes of determining the country of origin for goods falling within Section XI  that are not wholly obtained in one country, the
following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such proc esses result in
changes of classification:
a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;b) Cutting fabrics, yarns or other textile materials; or separating goods produced in the finished state by cutting along dividi ng threads;
c) Assembling or joining goods by sewing or stitching fo r convenience of shipment or other temporary purposes;
d) Putting up goods for retail sale or in sets or ensembles.  (US)]
[Product Specific] [Chapter] Residual Rule    Submit ted to CRO for decision (Doc.OC0023E2, Issue No.77)
[The country of origin of goods of this Chapter shall be the country in which the textile fabric was woven and knit.  (CAN)]
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
Chapter 51 Wool, fine or coarse animal
hair; horsehair yarnAs indicated at heading level
51.01 Wool, not carded or
combed.As indicated at subheading level
- Greasy, including fleece-
washed wool :G/RO/45/Ad d.1/Rev.2
Page 81HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5101.11 -- Shorn wool The origin of the good shall be the country in
which wool of this subheading is obtained in
its natural or unprocessed stateBasket 1 (Endorsed by CRO)
5101.19 -- Other The origin of the good shall be the country in
which wool of this subheading is obtained inits natural or unprocessed stateBasket 1 (Endorsed by CRO)
- Degreased, not
carbonised :
5101.21 -- Shorn wool [CC (JPN) (CH) (EGY) (COL) (KOR)
(MEX) (CAN) (US) (BRA) (NZ) (AUS)
(HK) (CHI) (IND) (TUR) [ARG]]Submitted to CRO for decision (Doc.
42.271)
Issue 14
[CTH; orChange to this subheading, when this change
is attained by degreasing greasy wool,
including piece-wasted wool, the value of
which does not exceed 50% of the ex-worksprice of the product (EC)]
[CTH (THA)]
5101.29 -- Other [CC (JPN) (CH) (EGY) (COL) (KOR)(MEX)
(CAN) (US)  (BRA) (NZ) (AUS) (HK) (CHI)
(IND) (TUR) [ARG]]Submitted to CRO for decision (Doc.
42.271)
Issue 14
[CTH; or
Change to this subheading, when this change
is attained by degreasing greasy wool,
including piece-wasted wool, the value of
which does not exceed 50% of the ex-worksprice of the product (EC)]
[CTH (THA)]
5101.30 - Carbonised [ CC(JPN) (CH) (EGY) (COL) (KOR)(MEX)
(CAN) (US) (BRA) (NZ) (AUS) (HK) (CHI)
(IND) (TUR) [ARG]]Submitted to CRO for decision
(Doc.42.271)
Issue 15G/RO/45/Ad d.1/Rev.2
Page 82
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH; or
Change to this subheading from not
carbonized wool, the value of which does notexceed 50% of the ex-works price of the
product (EC)]
51.02 Fine or coarse animal hair,
not carded or combed.The country of origin of the goods is the
country in which the fine or coarse animal
hair of this heading is obtained in its natural
or  unprocessed stateBasket 1 (Endorsed by CRO)
51.03 Waste of wool or of fine or
coarse animal hair,
including yarn waste but
excluding garnetted stock.As indicated at split heading level
ex  51.03 (a) Waste of wool or of fine or
coarse animal hair, including
yarn waste but excluding
garnetted stock, not
carbonizedThe country of origin of the goods is the
country in which the waste of this heading is
derived from manufacturing or processingoperations or from consumptionBasket 1 (Endorsed by CRO)
ex  51.03 (b) Waste of wool or of fine of
coarse animal hair, including
yarn waste but excluding
garnetted stock, carbonized[ The country of origin of the goods is the
country in which the waste of this split
heading is derived from manufacturing or
processing operations or from consumption
(JPN) (CH) (EGY)(COL) (KOR)(MEX)
(CAN) (US) (BRA) (THA) (NZ) (AUS)
(HK) (CHI) (TUR) [ARG]]Submitted to CRO for decision
(Doc.42.271)
Issue 15
[ Change to this split heading from notcarbonized waste, the value of which doesnot exceed 50% of the ex-works price of the
product (EC)]
5103.10 - Noils of wool or of
fine animal hairAs indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 83HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5103.20 - Other waste of wool
or of fine animal hairAs indicated at heading level
5103.30 - Waste of coarse
animal hair
51.04 Garnetted stock of wool or
of fine or coarse animal
hair.[The country of origin of the goods of this
heading is the country in which the non-
garnetted materials of  wool or of fine or
coarse animal hair is collected or derived
from manufacturing or processing operations
or from consumption ]  ([CR])Submitted to CRO for decision (Doc.
41.821)
Issue 1
[CTH] (US, CH, SEN, PHI, JPN, EGY, PAK,
EC, IND, MEX, CAN, BRA, THA, AUS,
GUA, [ARG], KOR, [COL], [NZ])
51.05 Wool and fine or coarse
animal hair, carded or
combed (including combed
wool in fragments).[CC] (US, COL, EGY, MEX, JPN, IND,
CAN, AUS, BRA, THA, NZ, [ARG], GUA,
KOR)Submitted to CRO for decision (Doc.
41.821)
Issue 2
[CTH] (EC, PHI, TUR)
5105.10 - Carded wool As indicated at heading level
-- Wool tops and other
combed wool :
5105.21 -- Combed wool in
fragments
5105.29 -- Other
5105.30 - Fine animal hair,
carded or combed
5105.40 - Coarse animal hair,
carded or combed
51.06 Yarn of carded wool, not
put up for retail sale.As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 84
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 51.06 (a) Yarn of carded wool, not put
up for retail sale: processed[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing] (JPN, NZ, EGY)[Change by mercerizing] (AUS)
[Change by layer yarn process, knopping,
looping , core spinning] (CH)Submitted to CRO for decision (Doc.
41.821)
Issue 4, 6, 7
[Change by any of the following processes:layer yarn process, knopping, looping, core
spinning, mercerizing, folding or cabling
]
(KOR, SG)
[CTH, except from heading 51.09]
[CTH, except from headings 51.09, 51.05,52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
ex 51.06 (b) Yarn of carded wool, not put
up for retail sale: printed,
dyed (including dyed white )[Change by permanent dyeing or permanent
printing] (CH, IND, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanent
printing, accompanied by preparatory orfinishing operations] (EGY, AUS)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishingoperations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of the
product] (EC, [NOR])G/RO/45/Ad d.1/Rev.2
Page 85HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of the
product] (TUR, [NOR])
[CTH, except from heading 51.09] (US,MEX, CAN, COL, BRA, THA, JPN, [ARG]
ex 51.06 (c) Other [CTH, except from heading 51.09] (US,
EGY, BRA, CH, MEX, IND, HK, CAN,
JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision (Doc.
41.821)
Issue 3
[CTH, except from headings 51.09, 51.05,52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
(COL, EC, AUS, TUR, THA)
5106.10 - Containing 85 % or
more by weight of woolAs indicated at split heading level
5106.20 - Containing less than
85 % by weight of wool
51.07 Yarn of combed wool, not
put up for retail sale.As indicated at split heading level
ex 51.07 (a) Yarn of combed wool, not
put up for retail sale:
processed[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing] (JPN, NZ, EGY)
[Change by mercerizing] (AUS)
[Change by layer yarn process, knopping,
looping,  core spinning] (CH)Submitted to CRO for decision (Doc.
41.821)Issue 4, 6, 7G/RO/45/Ad d.1/Rev.2
Page 86
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change by any of the following processes:
layer yarn process, knopping, looping, core
spinning, mercerizing, folding or cabling ]
(KOR, SG)
[CTH, except from heading 51.09]
[CTH, except from headings 51.09, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
ex 51.07 (b) Yarn of combed wool, not
put up for retail sale : printed,
dyed (including dyed white)[Change by permanent dyeing or permanentprinting] (CH, IND, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)Issue 12, 13
[Change by permanent dyeing or permanent
printing, accompanied by preparatory or
finishing operations] (EGY, AUS)
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-originating materials (including yarn) does
not exceed 45% of the ex-works price of the
product] (EC, [NOR])
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of theproduct] (TUR, [NOR])G/RO/45/Ad d.1/Rev.2
Page 87HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH, except from heading 50.06] (US,
MEX, CAN, COL, BRA, THA, JPN, [ARG]
[CTH, except from heading 51.09]
ex 51.07 (c) Other [CTH, except from heading 51.09] (US,EGY, BRA, CH, MEX, IND, HK, CAN,JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision (Doc.
41.821)Issue 3
[CTH, except from headings 51.09, 51.05,52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
(COL, EC, AUS, TUR, THA)
5107.10 - Containing 85 % or
more by weight of woolAs indicated at split heading level
5107.20 - Containing less than
85 % by weight of wool
51.08 Yarn of fine animal hair
(carded or combed), notput up for retail sale.As indicated at split heading level
ex 51.08 (a) Yarn of fine animal hair
(carded or combed) , not put
up for retail sale: processed[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing] (JPN, NZ, EGY)
[Change by mercerizing] (AUS)
[Change by layer yarn process, knopping,
looping, core spinning] (CH)Submitted to CRO for decision (Doc.
41.821)
Issue 4, 6, 7
[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing, folding or cabling ]
(KOR, SG)
[CTH, except from heading 51.09]
[CTH, except from headings 51.09, 51.05,52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]G/RO/45/Ad d.1/Rev.2
Page 88
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 51.08 (b) Yarn of yarn of fine animal
hair (carded or combed, not
put up for retail sale : printed,
dyed (including dyed white)[Change by permanent dyeing or permanent
printing] (CH, IND, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanentprinting, accompanied by preparatory or
finishing operations] (EGY, AUS)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of the
product] (EC, [NOR])
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of theproduct] (TUR, [NOR])
[CTH, except from heading 51.09] (US,MEX, CAN, COL, BRA, THA, JPN, [ARG]
ex 51.08 (c) Other [CTH, except from heading 51.09] (US,EGY, BRA, CH, MEX, IND, HK, CAN,
JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision (Doc.
41.821)
Issue 3G/RO/45/Ad d.1/Rev.2
Page 89HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH, except from headings 51.09, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07](COL, EC, AUS, TUR, THA)
5108.10 - Carded As indicated at split heading level
5108.20 - Combed
51.09 Yarn of wool or of fine
animal hair, put up for
retail sale.As indicated at split heading level
ex 51.09 (a) Yarn of wool or fine animal
hair, put up for retail sale:
processed[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning or mercerizing] (JPN, NZ, EGY)
[Change by mercerizing] (AUS)
[Change by layer yarn process, knopping,
looping , core spinning] (CH)Submitted to CRO for decision (Doc.
41.821)Issue 4, 6, 7
[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning or mercerizing, folding or cabling ]
(KOR, SG)
[CTH, except from headings 51.09, 51.05,52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
[CTH, except from headings 51.06 through51.08]
[CTH, except from headings 51.06 through
51.08, 51.05, 52.03, 5301.29, 5302.90,
5303.90, 5304.90, 5305.19, 5305.29,
5305.99, 55.06, 55.07]G/RO/45/Ad d.1/Rev.2
Page 90
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 51.09 (b) Yarn of wool or fine animal
hair, put up for retail sale :
printed, dyed (including dyed
white)[Change by permanent dyeing or permanent
printing] (CH, IND, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanentprinting, accompanied by preparatory or
finishing operations] (EGY, AUS)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of the
product] (EC, [NOR])
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of theproduct] (TUR, [NOR])
[CTH, except from heading 50.06] (US,MEX, CAN, COL, BRA, THA, JPN, [ARG]
[CTH, except from headings 51.06 through51.08]
ex 51.09 (c) Other [CTH, except from headings 51.06 through
51.08] (US, EGY, BRA, CH, MEX, IND,
HK, CAN, JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision (Doc.
41.821)
Issue 3G/RO/45/Ad d.1/Rev.2
Page 91HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH, except from headings 51.06 through
51.08, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,55.07] (COL, EC, AUS, TUR, THA)
5109.10 - Containing 85 % or
more by weight of wool or of
fine animal hairAs indicated at split heading level
5109.90 - Other
51.10 Yarn of coarse animal hair
or of horsehair (including
gimped horsehair yarn),
whether or not put up for
retail sale.As indicated at split heading level
ex 51.10 (a) Yarn of coarse animal hair
or of horsehair (including
gimped horsehair yarn),
whether or not put up for
retail sale: processed[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing] (JPN, NZ, EGY)[Change by mercerizing] (AUS)
[Change by layer yarn process, knopping,
looping , core spinning] (CH)Submitted to CRO for decision (Doc.
41.821)
Issue 4, 6, 7
[Change by any of the following processes:layer yarn process, knopping, looping
, core
spinning or mercerizing, folding or cabling ]
(KOR, SG)
[CTH]
[CTH, except from headings 51.09, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]G/RO/45/Ad d.1/Rev.2
Page 92
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 51.10 (b) Yarn of coarse animal hair
or of horsehair (including
gimped horsehair yarn),
whether or not put up for
retail sale: printed, dyed
(including dyed white)[Change by permanent dyeing or permanent
printing] (CH, IND, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanentprinting, accompanied by preparatory
finishing operations] (EGY, AUS)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-originating materials (including yarn) does
not exceed 45% of the ex-works price of the
product] (EC, [NOR])
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of theproduct] (TUR, NOR)
[CTH] (US, MEX, CAN, COL, BRA, THA,JPN, [ARG]
ex 51.10 (c) Other [CTH] (US, EGY, BRA, CH, MEX, IND,HK, CAN, JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision (Doc.
41.821)Issue 3G/RO/45/Ad d.1/Rev.2
Page 93HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH, except from headings 51.05, 52.03,
5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07](COL, EC, AUS, TUR, THA)
51.11 Woven fabrics of carded
wool or of carded fine
animal hair.As indicated at split heading level
ex 51.11 (a) Woven fabrics of carded
wool or of carded fine animal
hair: coated or impregnated[CTHS by coating or impregnation (IND),
NOR, KOR, CH, PAK, SG, DOM, EGY,
PHI, GUA)]
[ CTH (JPN) (COL) (EC) (KOR) (MEX)
(CAN) (US) (TUR) (TH) (NZ) (AUS) (HK)
(THA) (ARG) (BRA) (CHI) (MOR)]Submitted to CRO for decision
(Doc. 42.271)
Issue 16
ex 51.11 (b) Woven fabrics of carded
wool or of carded fine animal
hair: printed,dyed (including
dyed white)[Change by permanent dyeing or permanent
printing] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,
accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transferpaper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
preparatory or finishing operations] (EGY,
KOR, AUS, COL)G/RO/45/Ad d.1/Rev.2
Page 94
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two or
more of the following finishing operations:
bleaching, shrinking, fulling, napping,decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 51.11 (c) Other CTH Basket 1 (Endorsed by CRO)
- Containing 85 % or
more by weight of wool or of
fine animal hair :As indicated at split heading level
5111.11 -- Of a weight not
exceeding 300 g/m²As indicated at heading level
5111.19 -- Other
5111.20 - Other, mixed mainly
or solely with man-made
filaments
5111.30 - Other, mixed mainly
or solely with man-made
staple fibres
5111.90 - Other
51.12 Woven fabrics of combed
wool or of combed fineanimal hair.As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 95HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 51.12 (a) Woven fabrics of combed
wool or of combed fine
animal hair: coated or
impregnated[CTHS by coating or impregnation (IND),
NOR, KOR, CH, PAK, SG, DOM, EGY,
PHI, GUA)][ CTH (JPN) (COL) (EC) (KOR) (MEX)
(CAN) (US) (TUR) (TH) (NZ) (AUS) (HK)
(THA) (ARG) (BRA) (CHI) (MOR)]Submitted to CRO for decision (Doc.
42.271)
Issue 16
ex 51.12 (b) Woven fabrics of combed
wool or of combed fine
animal hair: printed, dyed
(including dyed white)Submitted to CRO for decision (Doc.41.821)
Issue 12, 13
[Change by permanent dyeing or permanentprinting] (IND, SG, MOR, PHI, GUA)
[Change by dyeing or printing plus at leastone other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,
accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
preparatory or finishing operations] (EGY,
KOR, AUS, COL)G/RO/45/Ad d.1/Rev.2
Page 96
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two or
more of the following finishing operations:
bleaching, shrinking, fulling, napping,decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
[CTH]
ex 51.12 (c) Other CTH Basket 1 (Endorsed by CRO)
- Containing 85 % or
more by weight of wool or of
fine animal hair:As indicated at split heading level
5112.11 -- Of a weight not
exceeding 200 g/m²
5112.19 -- Other
5112.20 - Other, mixed mainly
or solely with man-madefilaments
5112.30 - Other, mixed mainly
or solely with man-made
staple fibres
5112.90 - Other
51.13 Woven fabrics of coarse
animal hair or of horsehair.As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 97HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 51.13 (a) Woven fabrics of coarse
animal hair or of horsehair:
coated or impregnated[CTHS by coating or impregnation (IND),
NOR, KOR, CH, PAK, SG, DOM, EGY,
PHI, GUA)][ CTH (JPN) (COL) (EC) (KOR) (MEX)
(CAN) (US) (TUR) (TH) (NZ) (AUS) (HK)
(THA) (ARG) (BRA) (CHI) (MOR)]Submitted to CRO for decision (Doc.
42.271)
Issue 16
ex 51.13 (b) Woven fabrics of coarse
animal hair or of horsehair :
printed, dyed (including dyed
white )[Change by permanent dyeing or permanentprinting] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing plus at least
one other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,
accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transferpaper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
preparatory or finishing operations] (EGY,
KOR, AUS, COL)G/RO/45/Ad d.1/Rev.2
Page 98
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two or
more of the following finishing operations:
bleaching, shrinking, fulling, napping,decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 51.13 (c) Other CTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.1/Rev.2
Page 99CHAPTER 52
Primary rule:
Section Note :    Submitted to CRO fo r decision (Doc.OC 0023E2, Issue No.74)
[Minor processing operations not affecting origin.
For the purposes of determining the country of origin for goods falling within Section XI  that are not wholly obtained in one country, the
following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such proc esses result in
changes of classification:
a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;
b) Cutting fabrics, yarns or other textile materials; or separating goods produced in the finished state by cutting along dividi ng threads;
c) Assembling or joining goods by sewing or stitching fo r convenience of shipment or other temporary purposes;
d) Putting up goods for retail sale or in sets or ensembles.  (US)]
[Product Specific] [Chapter] Residual Rule    Submit ted to CRO for decision (Doc.OC0023E2, Issue No.77)
[The country of origin of goods of this Chapter shall be the country in which the textile fabric was woven and knit.  (CAN)]
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
Chapter 52 Cotton As indicated at heading level
52.01 Cotton, not carded or
combed.The origin of the goods shall be the country
in which the cotton of this heading is
obtained in its natural or unprocessed stateBasket 1 (Endorsed by CRO)
52.02 Cotton waste (including
yarn waste and garnetted
stock).As indicated at subheading levelG/RO/45/Ad d.1/Rev.2
Page 100
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5202.10 - Yarn waste
(including thread waste)The origin of the goods shall be the country
in which the yarn waste of this subheading is
derived from manufacturing or processingoperations or from consumptionBasket 1 (Endorsed by CRO)
-O t h e r  :
5202.91 -- Garnetted stock [CTSH] (US, CH, SEN, PHI, JPN, EGY,
PAK, EC, IND, MEX, CAN, BRA, THA,AUS, GUA, [ARG], KOR, [COL], [NZ])Submitted to CRO for decision
(Doc. 41.821)Issue 1
[The origin of the goods shall be the country
in which the non-garnetted material is
collected or derived  from manufacturing or
processing operations or from consumption]
([CR])
5202.99 -- Other The origin of the goods shall be the country
in which the waste of this subheading is
derived from manufacturing or processingoperations or from consumptionBasket 1 (Endorsed by CRO)
52.03 Cotton, carded or combed. [CC] (US, COL, EGY, MEX, JPN, IND,
CAN, AUS, BRA, THA, NZ, [ARG], GUA,
KOR)Submitted to CRO for decision
(Doc. 41.821)
Issue 2
[CTH] (EC, PHI, TUR)
52.04 Cotton sewing thread,
whether or not put up for
retail sale.As indicated at split heading level
ex  52.04 (a) Cotton sewing thread,
whether or not put up for
retail sale : processed[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing] (JPN)Submitted to CRO for decision
(Doc. 41.821)
Issue 4, 6, 7, 8
[Change by any of the following processes:layer yarn process, knopping, looping
, core
spinning, mercerizing or coating, folding or
cabling ] (SG)G/RO/45/Ad d.1/Rev.2
Page 101HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change by layer, yarn process, knopping,
looping , core spinning] (CH)
[CTH, except when the change is the result of
merely putting yarns on support ] (NZ, MAL,
IND, PHI, TUR, PAK, AUS, DOM, HK,
EGY, BRA, KOR)
[CTH, except from headings 52.05 through52.07]
[CTH, except from headings 52.05 through
52.07, 51.05, 52.03, 5301.29, 5302.90,
5303.90, 5304.90, 5305.19, 5305.29,
5305.99, 55.06, 55.07]
ex  52.04 (b) Cotton sewing thread,
whether or not put up for
retail sale : printed, dyed
(including dyed white)[Change by permanent dyeing or permanentprinting] (CH, IND, PHI, GUA)Submitted to CRO for decision
(Doc. 41.821)Issue 12, 13
[Change by permanent dyeing or permanentprinting, accompanied by preparatory orfinishing operations] (EGY, AUS)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishingoperations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of the
product] (EC, [NOR])G/RO/45/Ad d.1/Rev.2
Page 102
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of the
product] (TUR, [NOR])
[CTH, except from heading 52.05] (US,MEX, CAN, COL, BRA, THA, JPN, [ARG]
ex 52.04 (c) Other CTH by corespinning from yarn or fibres Submitted to CRO for decision
(Doc. 41.821)
Issue 3, 8
- Not put up for retail
sale :As indicated at split heading level
5204.11 -- Containing 85 % or
more by weight of cotton
5204.19 -- Other
5204.20 - Put up for retail sale
52.05 Cotton yarn (other than
sewing thread), containing
85 % or more by weight of
cotton, not put up for retail
sale.As indicated at split heading level
ex 52.05 (a) Cotton yarn (other than
sewing thread), containing
85% or more by weight of
cotton, not put up for retail
sale: processed[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing] (JPN, NZ, EGY)
[Change by mercerizing] (AUS)
[Change by layer yarn process, knopping,
looping , core spinning] (CH)Submitted to CRO for decision
(Doc. 41.821)
Issue 4, 6, 7G/RO/45/Ad d.1/Rev.2
Page 103HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing, folding or cabling ]
(KOR, SG)
[CTH, except from heading 52.04 or 52.07]
[CTH, except from headings 52.04, 52.07,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
ex 52.05 (b) Cotton yarn (other than
sewing thread), containing 85
% or more by weight of
cotton, not put up for retail
sale: printed, dyed (including
dyed white)[Change by permanent dyeing or permanent
printing] (CH, IND, PHI, GUA)Submitted to CRO for decision
(Doc. 41.821)
Issue 12, 13
[Change by permanent dyeing or permanent
printing, accompanied by preparatory or
finishing operations] (EGY, AUS)
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) doesnot exceed 45% of the ex-works price of the
product] (EC, [NOR])G/RO/45/Ad d.1/Rev.2
Page 104
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of the
product] (TUR, NOR)
[CTH, except from heading 52.04 or 52.07](US, MEX, CAN, COL, BRA, THA, JPN,[ARG]
ex 52.05 (c) Other [CTH, except from heading 52.04 or 52.07](US, EGY, BRA, CH, MEX, IND, HK,
CAN, JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision
(Doc. 41.821)
Issue 3
[CTH, except from headings 52.04, 52.07,51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07] (COL, EC, AUS, TUR, THA)
- Single yarn, of
uncombed fibres :Decisions as indicated at split heading level
5205.11 -- Measuring 714.29
decitex or more (not
exceeding 14 metric number)
5205.12 -- Measuring less than
714.29 decitex but not less
than 232.56 decitex(exceeding 14 metric number
but not exceeding 43 metric
number)As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 105HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5205.13 -- Measuring less than
232.56 decitex but not less
than 192.31 decitex(exceeding 43 metric number
but not exceeding 52 metric
number)
5205.14 -- Measuring less than
192.31 decitex but not less
than 125 decitex (exceeding
52 metric number but notexceeding 80 metric number)
5205.15 -- Measuring less than
125 decitex (exceeding 80
metric number)
- Single yarn, of
combed fibres :
5205.21 -- Measuring 714.29
decitex or more (not
exceeding 14 metric number)
5205.22 -- Measuring less than
714.29 decitex but not less
than 232.56 decitex(exceeding 14 metric number
but not exceeding 43 metric
number)
5205.23 -- Measuring less than
232.56 decitex but not lessthan 192.31 decitex
(exceeding 43 metric number
but not exceeding 52 metric
number)As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 106
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5205.24 -- Measuring less than
192.31 decitex but not less
than 125 decitex (exceeding52 metric number but not
exceeding 80 metric number)
5205.26 -- Measuring less than
125 decitex but not less than
106.38 decitex (exceeding 80
metric number but not
exceeding 94 metric number)
5205.27 -- Measuring less than
106.38 decitex but not less
than 83.33 decitex
(exceeding 94 metric number
but not exceeding 120 metricnumber)
5205.28 -- Measuring less than
83.33 decitex (exceeding 120
metric number)
- Multiple (folded) orcabled yarn, of uncombed
fibres :
5205.31 -- Measuring per single
yarn 714.29 decitex or more
(not exceeding 14 metric
number per single yarn)As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 107HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5205.32 -- Measuring per single
yarn less than 714.29 decitex
but not less than 232.56decitex (exceeding 14 metric
number but not exceeding 43
metric number per single
yarn)
5205.33 -- Measuring per single
yarn less than 232.56 decitex
but not less than 192.31decitex (exceeding 43 metric
number but not exceeding 52
metric number per single
yarn)
5205.34 -- Measuring per single yarn
less than 192.31 decitex but
not less than 125 decitex
(exceeding 52 metric number
but not exceeding 80 metric
number per single yarn)
5205.35 -- Measuring per single
yarn less than 125 decitex(exceeding 80 metric number
per single yarn)
- Multiple (folded) orcabled yarn, of combed fibres
:
5205.41 -- Measuring per single
yarn 714.29 decitex or more
(not exceeding 14 metric
number per single yarn)As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 108
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5205.42 -- Measuring per single
yarn less than 714.29 decitex
but not less than 232.56decitex (exceeding 14 metric
number but not exceeding 43
metric number per single
yarn)
5205.43 -- Measuring per single
yarn less than 232.56 decitex
but not less than 192.31decitex (exceeding 43 metric
number but not exceeding 52
metric number per single
yarn)
5205.44 -- Measuring per single
yarn less than 192.31 decitex
but not less than 125 decitex
(exceeding 52 metric number
but not exceeding 80 metric
number per single yarn)
5205.46 -- Measuring per single
yarn less than 125 decitex butnot less than 106.38 decitex
(exceeding 80 metric number
but not exceeding 94 metric
number per single yarn)G/RO/45/Ad d.1/Rev.2
Page 109HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5205.47 -- Measuring per single
yarn less than 106.38 decitex
but not less than 83.33decitex (exceeding 94 metric
number but not exceeding
120 metric number per single
yarn)As indicated at split heading level
5205.48 -- Measuring per single
yarn less than 83.33 decitex
(exceeding 120 metricnumber per single yarn)
52.06 Cotton yarn (other than
sewing thread), containing
less than 85 % by weight of
cotton, not put up for retailsale.As indicated at split heading level
ex 52.06 (a) Cotton yarn (other than
sewing thread), containing
less than 85 % by weight of
cotton, not put up for retail
sale : processed[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing] (JPN, NZ, EGY)[Change by mercerizing] (AUS)
[Change by layer yarn process, knopping,
looping , core spinning] (CH)Submitted to CRO for decision
(Doc. 41.821)
Issue 4, 6, 7
[Change by any of the following processes:layer yarn process, knopping, looping
, core
spinning, mercerizing, folding or cabling ]
(KOR, SG)
[CTH, except from heading 52.04 or 52.07]
[CTH, except from headings 52.04, 52.07,51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]G/RO/45/Ad d.1/Rev.2
Page 110
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 52.06 (b) Cotton yarn (other than
sewing thread), containing
less than 85 % by weight of
cotton, not put up for retail
sale : printed, dyed
(including dyed white)[Change by permanent dyeing or permanent
printing] (CH, IND, PHI, GUA)Submitted to CRO for decision
(Doc. 41.821)
Issue 12, 13
[Change by permanent dyeing or permanentprinting, accompanied by preparatory or
finishing operations] (EGY, AUS)
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) doesnot exceed 45% of the ex-works price of the
product] (EC, [NOR])
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-originating materials (including yarn) does
not exceed 50% of the ex-works price of the
product] (TUR, [NOR])
[CTH, except from heading 52.04 or 52.07](US, MEX, CAN, COL, BRA, THA, JPN,[ARG]
ex 52.06 (c) Other [CTH, except from heading 52.04 or 52.07](US, EGY, BRA, CH, MEX, IND, HK,
CAN, JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision
(Doc. 41.821)
Issue 3G/RO/45/Ad d.1/Rev.2
Page 111HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH, except from headings 52.04, 52.07,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,55.07] (COL, EC, AUS, TUR, THA)
[CTH, except from heading 52.04 or 52.07](HK)
- Single yarn, ofuncombed fibres :As indicated at split heading level
5206.11 -- Measuring 714.29
decitex or more (not
exceeding 14 metric number)
5206.12 -- Measuring less than
714.29 decitex but not less
than 232.56 decitex(exceeding 14 metric number
but not  exceeding 43 metric
number)
5206.13 -- Measuring less than
232.56 decitex but not lessthan 192.31 decitex
(exceeding 43 metric number
but not exceeding 52 metric
number)
5206.14 -- Measuring less than
192.31 decitex but not less
than 125 decitex (exceeding
52 metric number but not
exceeding 80 metric number)
5206.15 -- Measuring less than
125 decitex (exceeding 80
metric number)G/RO/45/Ad d.1/Rev.2
Page 112
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
- Single yarn, of
combed fibres :As indicated at split heading level
5206.21 -- Measuring 714.29
decitex or more (notexceeding 14 metric number)
5206.22 -- Measuring less than
714.29 decitex but not less
than 232.56 decitex
(exceeding 14 metric numberbut not exceeding 43 metric
number)
5206.23 -- Measuring less than
232.56 decitex but not less
than 192.31 decitex(exceeding 43 metric number
but not exceeding 52 metric
number)
5206.24 -- Measuring less than
192.31 decitex but not less
than 125 decitex (exceeding
52 metric number but notexceeding 80 metric number)
5206.25 -- Measuring less than
125 decitex (exceeding 80
metric number)
- Multiple (folded) or
cabled yarn, of uncombed
fibres :G/RO/45/Ad d.1/Rev.2
Page 113HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5206.31 -- Measuring per single
yarn 714.29 decitex or more
(not exceeding 14 metricnumber per single yarn)As indicated at split heading level
5206.32 -- Measuring per single
yarn less than 714.29 decitex
but not less than 232.56
decitex (exceeding 14 metric
number but not exceeding 43
metric number per singleyarn)
5206.33 -- Measuring per single
yarn less than 232.56 decitex
but not less than 192.31
decitex (exceeding 43 metricnumber but not exceeding 52
metric number per single
yarn)
5206.34 -- Measuring per single
yarn less than 192.31 decitex
but not less than 125 decitex
(exceeding 52 metric numberbut not exceeding 80 metric
number per single yarn)
5206.35 -- Measuring per single
yarn less than 125 decitex
(exceeding 80 metric numberper single yarn)
- Multiple (folded) orcabled yarn, of combed fibres
:G/RO/45/Ad d.1/Rev.2
Page 114
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5206.41 -- Measuring per single
yarn 714.29 decitex or more
(not exceeding 14 metricnumber per single yarn)As indicated at split heading level
5206.42 -- Measuring per single
yarn less than 714.29 decitex
but not less than 232.56
decitex (exceeding 14 metric
number but not exceeding 43
metric number per singleyarn)
5206.43 -- Measuring per single
yarn less than 232.56 decitex
but not less than 192.31
decitex (exceeding 43 metricnumber but not exceeding 52
metric number per single
yarn)
5206.44 -- Measuring per single
yarn less than 192.31 decitex
but not less than 125 decitex
(exceeding 52 metric numberbut not exceeding 80 metric
number per single yarn)
5206.45 -- Measuring per single
yarn less than 125 decitex
(exceeding 80 metric numberper single yarn)G/RO/45/Ad d.1/Rev.2
Page 115HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
52.07 Cotton yarn (other than
sewing thread) put up for
retail sale.As indicated at split heading level
ex 52.07 (a) Cotton yarn (other than
sewing thread) put up for
retail sale: processed[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing] (JPN, NZ, EGY)
[Change by mercerizing] (AUS)
[Change by layer yarn process, knopping,
looping , core spinning] (CH)Submitted to CRO for decision
(Doc. 41.821)Issue 4, 6, 7
[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing, folding or cabling ]
(KOR, SG)
[CTH, except from heading 52.04 through
52.06]
[CTH, except from headings 52.04 through52.06, 51.05, 52.03, 5301.29, 5302.90,
5303.90, 5304.90, 5305.19, 5305.29,
5305.99, 55.06, 55.07]
ex 52.07 (b) Cotton yarn (other than
sewing thread) put up for
retail sale: printed, dyed
(including dyed white)[Change by permanent dyeing or permanent
printing] (CH, IND, PHI, GUA)Submitted to CRO for decision
(Doc. 41.821)
Issue 12, 13
[Change by permanent dyeing or permanent
printing, accompanied by preparatory
finishing operations] (EGY, AUS)G/RO/45/Ad d.1/Rev.2
Page 116
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of the
product] (EC, [NOR])
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of theproduct] (TUR, [NOR])
[CTH, except from heading 52.04 through52.06] (US, MEX, CAN, COL, BRA, THA,
JPN, [ARG]
ex 52.07 (c) Other [CTH, except from headings 52.04 through52.06]Submitted to CRO for decision
(Doc. 41.821)
Issue 3
[CTH, except from headings 52.04 through52.06, 51.05, 52.03, 5301.29, 5302.90,5303.90, 5304.90, 5305.19, 5305.29,
5305.99, 55.06, 55.07]
5207.10 - Containing 85 % or
more by weight of cottonAs indicated at split heading level
5207.90 - OtherG/RO/45/Ad d.1/Rev.2
Page 117HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
52.08 Woven fabrics of cotton,
containing 85 % or more
by weight  of cotton,weighing not more than 200
g/m
2.As indicated at split heading level
ex 52.08 (a) Woven fabrics of cotton,
containing 85 % or more by
weight  of cotton, weighing
not more than 200 g/m2 :
coated or impregnated[CTHS by coating or impregnation (IND),
NOR, KOR, CH, PAK, SG, DOM, EGY,
PHI, GUA)]
[CTH, except from heading 52.09 (JPN)
(COL) (EC) (KOR) (MEX) (CAN) (US)(TUR) (TH) (NZ) (AUS) (HK) (THA)
(ARG) (BRA) (CHI) (MOR)]Submitted to CRO for decision (Doc.
42.271)
Issue 16
ex  52.08 (b) Woven fabrics of cotton,
containing 85 % or more by
weight  of cotton, weighing
not more than 200 g/m2 :
bleached (other than  dyed
white)[CTHS by bleaching] (IND, PAK, SG, DOM,CH, GUA)[CTH, except from heading 52.09] (JPN, US,
ARG, MEX, EC, CAN, BRA, AUS, EGY,
NZ, THA, HK, PHI, TUR, CHI, COL, MOR,
KOR)Submitted to CRO for decision
(Doc. 41.821)Issue 11
ex  52.08 (c) Woven fabrics of cotton,
containing 85 % or more by
weight  of cotton, weighing
not more than 200 g/m2 :
down-proof finished[CTHS by down-proof finishing] (IND,
KOR, PAK)
[CTH, except from heading 52.09] (EGY,
JPN, US, MEX, ARG, CHI, MOR, CR, EC,
AUS, COL, CAN, BRA, NZ, THA, PHI,
TUR, CH)Submitted to CRO for decision(Doc. 41.821)Issue 9
ex 52.08 (d) Woven fabrics of cotton,
containing 85 % or more by
weight  of cotton, weighing
not more than 200 g/m2 :
printed, dyed (including dyed
white)[Change by permanent dyeing or permanent
printing] (IND, SG, MOR, PHI, GUA,)Submitted to CRO for decision
(Doc. 41.821)
Issue 12, 13G/RO/45/Ad d.1/Rev.2
Page 118
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change by dyeing or printing plus at least
one other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached fabrics,
accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
preparatory or finishing operations] (EGY,
KOR, AUS, COL)
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country] (JPN)
[CTH except from 52.09, or change within
the heading when attained by dyeing and
printing plus two or more of the following
finishing operations:  bleaching, shrinking,fulling, napping, decating, permanent
stiffening, weighting, permanent embossing,
or moireing] (US)
[CTH except from 52.09] (CAN, MEX,BRA, ARG, THA)
ex  52.08(e) Other CTH, except from heading 52.09 Basket 1 (Endorsed by CRO)
- Unbleached : As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 119HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5208.11 -- Plain weave,
weighing not more than 100
g/m2As indicated at split heading level
5208.12 -- Plain weave,
weighing more than 100 g/m2
5208.13 -- 3-thread or 4-thread
twill, including cross twill
5208.19 -- Other fabrics
- Bleached :
5208.21 -- Plain weave,
weighing not more than 100
g/m2
5208.22 -- Plain weave,
weighing more than 100 g/m2
5208.23 -- 3-thread or 4-thread
twill, including cross twill
5208.29 -- Other fabrics
- Dyed :
5208.31 -- Plain weave,
weighing not more than 100
g/m2
5208.32 -- Plain weave,
weighing more than 100 g/m2
5208.33 - 3-thread or 4-thread
twill, including cross twill
5208.39 -- Other fabrics
- Of yarns of differentcolours :
5208.41 -- Plain weave,
weighing not more than 100
g/m2G/RO/45/Ad d.1/Rev.2
Page 120
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5208.42 -- Plain weave,
weighing more than 100 g/m2As indicated at split heading level
5208.43 -- 3-thread or 4-thread
twill, including cross twill
5208.49 -- Other fabrics
- Printed :
5208.51 -- Plain weave,
weighing not more than 100
g/m2
5208.52 -- Plain weave,
weighing more than 100 g/m2
5208.53 -- 3-thread or 4-thread
twill, including cross twill
5208.59 -- Other fabrics
52.09 Woven fabrics of cotton,
containing 85 % or more
by weight of cotton,
weighing more than 200
g/m2.As indicated at split heading level
ex 52.09 (a) Woven fabrics of cotton,
containing 85% or more by
weight of cotton, weighing
more than 200 g/m2: coated
or impregnated[CTHS by coating or impregnation (IND),
NOR, KOR, CH, PAK, SG, DOM, EGY,
PHI, GUA)]
[CTH, except from heading 52.08 (JPN)
(COL) (EC) (KOR) (MEX) (CAN) (US)(TUR) (TH) (NZ) (AUS) (HK) (THA)
(ARG) (BRA) (CHI) (MOR)]Submitted to CRO for decision
(Doc. 42.271)
Issue 16G/RO/45/Ad d.1/Rev.2
Page 121HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex  52.09 (b) Woven fabrics of cotton,
containing 85% or more by
weight of cotton, weighing
more than 200 g/m2:
bleached (other than dyed
white)[CTHS by bleaching] (IND, PAK, SG, DOM,
CH, GUA)
[CTH, except from heading 52.08] (JPN, US,ARG, MEX, EC, CAN, BRA, AUS, EGY,
NZ, THA, HK, PHI, TUR, CHI, COL, MOR,
KOR)Submitted to CRO for decision
(Doc. 41.821)
Issue 11
ex  52.09 (c) Woven fabrics of cotton,
containing 85% or more by
weight of cotton, weighing
more than 200 g/m2: down-
proof finished[CTHS by down-proof finishing] (IND,
KOR, PAK)
[CTH, except from heading 52.08] (EGY,
JPN, US, MEX, ARG, CHI, MOR, CR, EC,
AUS, COL, CAN, BRA, NZ, THA, PHI,
TUR, CH)Submitted to CRO for decision(Doc. 41.821)
Issue 9
ex 52.09 (d) Woven fabrics of cotton,
containing 85% or more by
weight of cotton, weighing
more than 200 g/m2: printed,
dyed (including dyed white)[Change by permanent dyeing or permanentprinting] (IND, SG, MOR, PHI, GUA,)Submitted to CRO for decision
(Doc. 41.821)
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation](HK, MAL)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,
accompanied by preparatory or finishingoperation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)G/RO/45/Ad d.1/Rev.2
Page 122
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
preparatory or finishing operations] (EGY,KOR, AUS, COL)
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country] (JPN)
[CTH except from heading 52.08, or changewithin the heading when attained by dyeingand printing plus two or more of the
following finishing operations:  bleaching,
shrinking, fulling, napping, decating,
permanent stiffening, weighting, permanent
embossing, or moireing] (US)
[CTH, except from heading 52.08] (CAN,
MEX, BRA, ARG, THA)
ex  52.09 (e) Other CTH, except from heading 52.08 Basket 1 (Endorsed by CRO)
- Unbleached : As indicated at split heading level
5209.11 -- Plain weave
5209.12 -- 3-thread or 4-thread
twill, including cross twill
5209.19 -- Other fabrics
- Bleached :
5209.21 -- Plain weave
5209.22 -- 3-thread or 4-thread
twill, including cross twill
5209.29 -- Other fabrics
- Dyed :
5209.31 -- Plain weaveG/RO/45/Ad d.1/Rev.2
Page 123HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5209.32 -- 3-thread or 4-thread
twill, including cross twillAs indicated at split heading level
5209.39 -- Other fabrics
- Of yarns of different
colours :
5209.41 -- Plain weave
5209.42 -- Denim
5209.43 -- Other fabrics of 3-
thread or 4-thread twill,
including cross twill
5209.49 -- Other fabrics
- Printed :
5209.51 -- Plain weave
5209.52 -- 3-thread or 4-thread
twill, including cross twill
5209.59 -- Other fabrics
52.10 Woven 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.As indicated at split heading level
ex 52.10 (a) Woven 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 : coated
or impregnated[CTHS by coating or impregnation (IND),
NOR, KOR, CH, PAK, SG, DOM, EGY,PHI, GUA)]
[CTH, except from heading 52.11 (JPN)
(COL) (EC) (KOR) (MEX) (CAN) (US)
(TUR) (TH) (NZ) (AUS) (HK) (THA)
(ARG) (BRA) (CHI) (MOR)]Submitted to CRO for decision
(Doc. 42.271 )Issue 16G/RO/45/Ad d.1/Rev.2
Page 124
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex  52.10 (b) Woven 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 :
bleached (other than  dyed
white)[CTHS by bleaching] (IND, PAK, SG, DOM,
CH, GUA)
[CTH, except from heading 52.11] (JPN, US,ARG, MEX, EC, CAN, BRA, AUS, EGY,
NZ, THA, HK, PHI, TUR, CHI, COL, MOR,
KOR)Submitted to CRO for decision
(Doc. 41.821)
Issue 11
ex  52.10 (c) Woven 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 : down-
proof finished[CTHS by down-proof finishing] (IND,
KOR, PAK)
[CTH, except from heading 52.11] (EGY,
JPN, US, MEX, ARG, CHI, MOR, CR, EC,
AUS, COL, CAN, BRA, NZ, THA, PHI,
TUR, CH)Submitted to CRO for decision(Doc. 41.821)Issue 9
ex 52.10 (d) Woven 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 : printed,
dyed (including dyed white )[Change by permanent dyeing or permanentprinting] (IND, SG, MOR, PHI, GUA,)Submitted to CRO for decision
(Doc. 41.821)
Issue 12, 13
[Change by dyeing or printing plus at least
one other preparatory or finishing operation]
(HK, MAL)G/RO/45/Ad d.1/Rev.2
Page 125HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
preparatory or finishing operations] (EGY,KOR, AUS, COL)
CTH, except from heading 52.11 Basket 1 (Endorsed by CRO)
ex  52.10 (e) Other[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country] (JPN)
[CTH except from 52.11, or change within
the heading when attained by dyeing and
printing plus two or more of the following
finishing operations:  bleaching, shrinking,
fulling, napping, decating, permanent
stiffening, weighting, permanent embossing,or moireing] (US)
[CTH, except from 52.11]  (CAN, MEX,
BRA, ARG, THA)]
- Unbleached : As indicated at split heading level
5210.11 -- Plain weave
5210.12 -- 3-thread or 4-thread
twill, including cross twill
5210.19 -- Other fabrics
- Bleached :G/RO/45/Ad d.1/Rev.2
Page 126
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5210.21 -- Plain weave As indicated at split heading level
5210.22 -- 3-thread or 4-thread
twill, including cross twill
5210.29 -- Other fabrics
- Dyed :
5210.31 -- Plain weave
5210.32 -- 3-thread or 4-thread
twill, including cross twill
5210.39 -- Other fabrics
- Of yarns of differentcolours :
5210.41 -- Plain weave
5210.42 -- 3-thread or 4-thread
twill, including cross twill
5210.49 -- Other fabrics
- Printed :
5210.51 -- Plain weave
5210.52 -- 3-thread or 4-thread
twill, including cross twill
5210.59 -- Other fabrics
52.11 Woven fabrics of cotton,
containing less than 85 %by weight of cotton, mixed
mainly or solely with man-
made  fibres, weighing
more than 200 g/m
2.As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 127HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 52.11 (a) Woven 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.: coated or
impregnated[CTHS by coating or impregnation (IND),
NOR, KOR, CH, PAK, SG, DOM, EGY,
PHI, GUA)][CTH, except from heading 52.10 (JPN)
(COL) (EC) (KOR) (MEX) (CAN) (US)
(TUR) (TH) (NZ) (AUS) (HK) (THA)
(ARG) (BRA) (CHI) (MOR)]Submitted to CRO for decision
(Doc. 42.271 )
Issue 16
ex  52.11 (b) Woven 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.: bleached
(other than dyed white )[CTHS by bleaching] (IND, PAK, SG, DOM,CH, GUA)[CTH, except from heading 52.10] (JPN, US,
ARG, MEX, EC, CAN, BRA, AUS, EGY,
NZ, THA, HK, PHI, TUR, CHI, COL, MOR,
KOR)Submitted to CRO for decision
(Doc. 41.821)Issue 11
ex  52.11 (c) Woven 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.: down-proof
finished[CTHS by down-proof finishing] (IND,
KOR, PAK)
[CTH, except from heading 52.10] (EGY,
JPN, US, MEX, ARG, CHI, MOR, CR, EC,
AUS, COL, CAN, BRA, NZ, THA, PHI,
TUR, CH)Submitted to CRO for decision
(Doc. 41.821)
Issue 9
ex 52.11 (d) Woven 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.: printed,dyed
(including dyed white )[Change by permanent dyeing or permanentprinting] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision
(Doc. 41.821)Issue 12, 13G/RO/45/Ad d.1/Rev.2
Page 128
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change by dyeing or printing plus at least
one other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached fabrics,
accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
preparatory or finishing operations] (EGY,
KOR, AUS, COL)
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country] (JPN)
[CTH, except from heading 52.10, or change
within the heading when attained by dyeing
and printing plus two or more of the
following finishing operations:  bleaching,shrinking, fulling, napping, decating,
permanent stiffening, weighting, permanent
embossing, or moireing] (US)
[CTH, except from heading 52.10] (CAN,MEX, BRA, ARG, THA)
ex  52.11 (e) Other CTH, except from heading 52.10 Basket 1 (Endorsed by CRO)
- Unbleached : As indicated at split heading level
5211.11 -- Plain weaveG/RO/45/Ad d.1/Rev.2
Page 129HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5211.12 -- 3-thread or 4-thread
twill, including cross twillAs indicated at split heading level
5211.19 -- Other fabrics
- Bleached :
5211.21 -- Plain weave
5211.22 -- 3-thread or 4-thread
twill, including cross twill
5211.29 -- Other fabrics
- Dyed :
5211.31 -- Plain weave
5211.32 -- 3-thread or 4-thread
twill, including cross twill
5211.39 -- Other fabrics
- Of yarns of different
colours :
5211.41 -- Plain weave
5211.42 -- Denim
5211.43 -- Other fabrics of 3-
thread or 4-thread twill,
including  cross twill
5211.49 -- Other fabrics
- Printed :
5211.51 -- Plain weave
5211.52 -- 3-thread or 4-thread
twill, including cross twill
5211.59 -- Other fabrics
52.12 Other woven fabrics of
cotton.As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 130
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 52.12 (a) Other woven fabrics of
cotton: coated or
impregnated[CTHS by coating or impregnation (IND),
NOR, KOR, CH, PAK, SG, DOM, EGY,
PHI, GUA)][ CTH (JPN) (COL) (EC) (KOR) (MEX)
(CAN) (US) (TUR) (TH) (NZ) (AUS) (HK)
(THA) (ARG) (BRA) (CHI) (MOR)]Submitted to CRO for decision (Doc.
42.271 )
Issue 16
ex  52.12 (b) Other woven fabrics of
cotton:  bleached (other than
dyed white)[CTHS by bleaching] (IND, PAK, SG, DOM,CH, GUA)
[CTH] (JPN, US, ARG, MEX, EC, CAN,
BRA, AUS, EGY, NZ, THA, HK, PHI, TUR,CHI, COL, MOR, KOR)Submitted to CRO for decision
(Doc. 41.821)
Issue 11
ex  52.12 (c) Other woven fabrics of
cotton:  down-proof finished[CTHS by down-proof finishing] (IND,
KOR, PAK)
[CTH] (EGY, JPN, US, MEX, ARG, CHI,
MOR, CR, EC, AUS, COL, CAN, BRA, NZ,
THA, PHI, TUR, CH)Submitted to CRO for decision(Doc. 41.821)
Issue 9
ex 52. 12 (d) Other woven fabrics of
cotton: printed, dyed
(including dyed white)As indicated at split heading level Submitted to CRO for decision  (
Doc. 41.821)
Issue 12, 13
[Change by permanent dyeing or permanentprinting] (IND, SG, MOR, PHI, GUA)
[Change by dyeing or printing plus at least
one other preparatory or finishing operation]
(HK, MAL)G/RO/45/Ad d.1/Rev.2
Page 131HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
preparatory or finishing operations] (EGY,KOR, AUS, COL)
[Change from unbleached fabric, providedboth dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country] (JPN)[CTH, or change within the heading when
attained by dyeing and printing plus two or
more of the following finishing operations:
bleaching, shrinking, fulling, napping,
decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex  52.12 (e) Other CTH Basket 1 (Endorsed by CRO)
- Weighing not more
than 200 g/m2 :As indicated at split heading level
5212.11 -- Unbleached
5212.12 -- Bleached
5212.13 -- Dyed
5212.14 -- Of yarns of different
colours
5212.15 -- PrintedG/RO/45/Ad d.1/Rev.2
Page 132
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
- Weighing more than
200 g/m2 :As indicated at split heading level
5212.21 -- Unbleached
5212.22 -- Bleached
5212.23 -- Dyed
5212.24 --Of yarns of different
colours
5212.25 -- PrintedG/RO/45/Ad d.1/Rev.2
Page 133CHAPTER 53
Primary rule:
Section Note :    Submitted to CRO for decision (Doc.O C0023E2, Issue No.74)
[Minor processing operations not affecting origin.
For the purposes of determining the country of origin for goods falling within Section XI  that are not wholly obtained in one country, the
following individual processes, considered singly, shall not affe ct the origin of the goods concerned, whether or not such proc esses result in
changes of classification:
a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;
b) Cutting fabrics, yarns or other textile materials; or separating goods produced in the finished state by cutting along dividi ng threads;
c) Assembling or joining goods by sewing or stitching fo r convenience of shipment or other temporary purposes;
d) Putting up goods for retail sale or in sets or ensembles.  (US)]
[Product Specific] [Chapter] Residual Rule    Submit ted to CRO for decision (Doc.OC0023E2, Issue No.77)
[The country of origin of goods of this Chapter shall be the country in which the textile fabric was woven and knit.  (CAN)]
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
Chapter 53 Other vegetable textile
fibres; paper yarn and
woven fabrics of paperyarnAs indicated at heading level
53.01 Flax, raw or processed but
not spun; flax tow and
waste (including yarn waste
and garnetted stock).As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 134
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 53.01 (a) Flax, raw or processed but
not spunThe origin of the goods shall be the country
in which the flax of this split heading is
obtained in its natural or unprocessed stateBasket 1 (Endorsed by CRO)
[CTHS] (US, CH, SEN, PHI, JPN, EGY,PAK, EC, IND, MEX, CAN, BRA, THA,AUS, GUA, [ARG], KOR, COL, NZ)
ex 53.01 (b) Garnetted stock [The origin of the goods shall be the country
in which the non-garnetted material is
collected or derived  from manufacturing or
processing operations or from consumption]
([CR])Submitted to CRO  for decision
(Doc. 41.821)
Issue 1
ex 53.01 (c) Other The origin of the goods of this split heading
shall be the country in which the flax tow and
waste of this split heading are derived from
manufacturing or processing operations or
from consumptionBasket 1 (Endorsed by CRO)
5301.10 - Flax, raw or retted As indicated at the split heading level
Flax, broken, scutched,
hackled or otherwise
processed, but not spun :
5301.21 -- Broken or scutched
5301.29 -- Other
5301.30 - Flax tow and waste
53.02 True hemp (Cannabis
sativa L.), raw or processed
but not spun; tow andwaste of true hemp
(including yarn waste and
garnetted stock).As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 135HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 53.02 (a) True hemp, raw  or processed
but not spunThe origin of the goods shall be the country
in which the true hemp of this split heading is
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO)
ex 53.02 (b) Garnetted stock [CTHS] (US, CH, SEN, PHI, JPN, EGY,
PAK, EC, IND, MEX, CAN, BRA, THA,AUS, GUA, [ARG], KOR, COL, NZ)Submitted to CRO for decision
(Doc. 41.821 )Issue 1
[The origin of the goods shall be the country
in which the non-garnetted material is
collected or derived  from manufacturing or
processing operations or from consumption]
([CR])
ex 53.02 (c) Other The origin of the goods of this split heading
shall be the country in which the tow and
waste of this split heading are derived frommanufacturing or processing operations or
from consumptionBasket 1 (Endorsed by CRO)
5302.10 - True hemp, raw or
rettedAs indicated the split heading level
5302.90 - Other
53.03 Jute and other textile bast
fibres (excluding flax, true
hemp and ramie), raw or
processed but not spun;
tow and waste of these
fibres (including yarnwaste and garnetted stock).As indicated at split heading level
ex 53.03 (a) Jute and other textile bast
fibres, raw  or processed but
not spunThe origin of the goods shall be the country
in which the jute and other textile bast fibres
of this split heading are obtained in their
natural or unprocessed stateBasket 1 (Endorsed by CRO)G/RO/45/Ad d.1/Rev.2
Page 136
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 53.03 (b) Garnetted stock [CTHS] (US, CH, SEN, PHI, JPN, EGY,
PAK, EC, IND, MEX, CAN, BRA, THA,
AUS, GUA, [ARG], , COL, NZ)Submitted to CRO for decision
(Doc. 41.821)
Issue 1
[The origin of the goods shall be the country
in which the non-garnetted material is
collected or derived  from manufacturing or
processing operations or from consumption]
([CR])
ex 53.03 (c) Other The origin of the goods of this split headingshall be the country in which the tow  andwaste of this split heading are  derived from
manufacturing or processing operations or
from consumptionBasket 1 (Endorsed by CRO)
5303.10 - Jute and other textile
bast fibres, raw or rettedAs indicated at split heading level
5303.90 - Other
53.04 Sisal and other textile
fibres of the genus Agave,
raw or processed but not
spun; tow and waste of
these fibres (including yarnwaste and garnetted stock).As indicated at split heading level
ex 53.04 (a) Sisal and other textile fibres
of the genus Agave, raw  or
processed but not spunThe origin of the goods shall be the country
in which the sisal and other textile fibres of
the genus Agave of this split heading areobtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO)
ex 53.04 (b) Garnetted stock [CTHS] (US, CH, SEN, PHI, JPN, EGY,
PAK, EC, IND, MEX, CAN, BRA, THA,
AUS, GUA, [ARG], KOR, COL, NZ)Submitted to CRO for decision
(Doc. 41.821)
Issue 1G/RO/45/Ad d.1/Rev.2
Page 137HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[The origin of the goods shall be the country
in which the non-garnetted material is
collected or derived  from manufacturing or
processing operations or from consumption]
([CR])
ex 53.04 (c) Other The origin of the goods of this split heading
shall be the country in which the tow and
waste of this split heading are derived from
manufacturing or processing operations or
from consumptionBasket 1 (Endorsed by CRO)
5304.10 - Sisal and other
textile fibres of the genus
Agave, rawAs indicated at split heading level
5304.90 - Other
53.05 Coconut, 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 ofthese fibres (including yarn
waste and garnetted stock).As indicated at split heading level
ex 53.05 (a) Coconut, abaca (Manila
hemp or Musa textilis Nee),
ramie and other vegetable
textile fibres, not elsewhere
specified or included, raw  or
processed but not spunThe origin of the goods shall be the country
in which the coconut, abaca, ramie and othervegetable textile fibres of this split heading
are obtained in their natural or unprocessed
stateBasket 1 (Endorsed by CRO)G/RO/45/Ad d.1/Rev.2
Page 138
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 53.05 (b) Garnetted stock of these
fibres[CTHS] (US, CH, SEN, PHI, JPN, EGY,
PAK, EC, IND, MEX, CAN, BRA, THA,
AUS, GUA, [ARG], KOR, COL, NZ)Submitted to CRO for decision
(Doc. 41.821)
Issue 1
[The origin of the goods shall be the country
in which the non-garnetted material is
collected or derived  from manufacturing or
processing operations or from consumption]
([CR])
ex 53.05 (c) Other The origin of the goods of this split headingshall be the country in which the tow, noilsand waste of this split heading are derived
from manufacturing or processing operations
or from consumptionBasket 1 (Endorsed by CRO)
- Of coconut (coir) : As indicated at split heading level
5305.11 -- Raw
5305.19 -- Other
- Of abaca :
5305.21 -- Raw
5305.29 -- Other
-O t h e r  :
5305.91 -- Raw
5305.99 -- Other
53.06 Flax yarn. As indicated at split heading level
ex 53.06 (a) Flax yarn;  processed [Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing] (JPN, NZ, EGY)
[Change by mercerizing] (AUS)
[Change by layer yarn process, knopping,
looping , core spinning] (CH)Submitted to CRO for decision
(Doc. 41.821)Issue 4, 6, 7G/RO/45/Ad d.1/Rev.2
Page 139HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing, folding or cabling ]
(KOR, SG)
[CTH]
[CTH, except from headings 51.09, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
ex 53.06 (b) Flax yarn: printed, dyed
(including dyed white )[Change by permanent dyeing or permanentprinting] (CH, IND, PHI, GUA)Submitted to CRO for decision
(Doc. 41.821)
Issue 12, 13
[Change by permanent dyeing or permanentprinting, accompanied by preparatory or
finishing operations] (EGY, AUS)
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of theproduct] (EC, [NOR])
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishingoperations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of the
product] (TUR, [NOR])G/RO/45/Ad d.1/Rev.2
Page 140
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH, except from heading 50.06] (US,
MEX, CAN, COL, BRA, THA, JPN, [ARG]
ex 53.06 (c) Other [CTH] (US, EGY, BRA, CH, MEX, IND,HK, CAN, JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision
(Doc. 41.821)
Issue 3
[CTH, except from headings 51.05, 52.03,5301.29, 5302.90, 5303.90, 5304.90,5305.19, 5305.29, 5305.99, 55.06, 55.07]
(COL, EC, AUS, TUR, THA)
5306.10 - Single As indicated at split heading level
5306.20 Multiple (folded) or cabled
53.07 Yarn of jute or of other
textile bast fibres of
heading No. 53.03.As indicated at split heading level
ex 53.07 (a) Yarn of jute or of other
textile bast fibres of heading
No. 53.03:  processed[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing] (JPN, NZ, EGY)
[Change by mercerizing] (AUS)[Change by layer yarn process, knopping,
looping , core spinning] (CH)Submitted to CRO for decision
(Doc. 41.821)
Issue 4, 6, 7
[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing, folding or cabling]
(KOR, SG)
[CTH, except from heading 51.09]
[CTH, except from headings 51.09, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,5305.19, 5305.29, 5305.99, 55.06, 55.07]
[CTH]G/RO/45/Ad d.1/Rev.2
Page 141HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH, except from headings 51.05, 52.03,
5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
ex 53.07 (b) Yarn of jute or of other
textile bast fibres of heading
No. 53.03: printed, dyed
(including dyed white )[Change by permanent dyeing or permanentprinting] (CH, IND, PHI, GUA)Submitted to CRO for decision
(Doc. 41.821)Issue 12, 13
[Change by permanent dyeing or permanent
printing, accompanied by preparatory or
finishing operations] (EGY, AUS)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishingoperations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of the
product] (EC, [NOR])
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) doesnot exceed 50% of the ex-works price of the
product] (TUR, [NOR])
[CTH] (US, MEX, CAN, COL, BRA, THA,JPN, [ARG]
ex 53.07 (c) Other [CTH] (US, EGY, BRA, CH, MEX, IND,
HK, CAN, JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision
(Doc. 41.821)
Issue 3G/RO/45/Ad d.1/Rev.2
Page 142
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH, except from headings 51.05, 52.03,
5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07](COL, EC, AUS, TUR, THA)
5307.10 - Single As indicated at split heading level
5307.20 - Multiple (folded) or
cabled
53.08 Yarn of other vegetable
textile fibres; paper yarn.As indicated at split heading level
ex 53.08 (a) Yarn of other vegetable
textile fibres; paper yarn:
processed[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing] (JPN, NZ, EGY)
[Change by mercerizing] (AUS)
[Change by layer yarn process, knopping,
looping , core spinning] (CH)Submitted to CRO for decision
(Doc. 41.821)Issue 4, 6, 7
[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing, folding or cabling ]
(KOR, SG)
[CTH]
[CTH, except from headings 51.05, 52.03,
5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
ex 53.08 (b) Yarn of other vegetable
textile fibres; paper yarn:
printed, dyed (including dyed
white)Submitted to CRO for decision(Doc. 41.821)Issue 12, 13
[Change by permanent dyeing or permanent
printing] (CH, IND, PHI, GUA)G/RO/45/Ad d.1/Rev.2
Page 143HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change by permanent dyeing or permanent
printing, accompanied by preparatory or
finishing operations] (EGY, AUS)
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of theproduct] (EC, [NOR])
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishingoperations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of the
product] (TUR, [NOR])
[CTH] (US, MEX, CAN, COL, BRA, THA,JPN, [ARG]
ex 53.08 (c) Other [CTH] (US, EGY, BRA, CH, MEX, IND,
HK, CAN, JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision
(Doc. 41.821)
Issue 3
[CTH, except from headings 51.05, 52.03,5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
(COL, EC, AUS, TUR, THA)
5308.10 - Coir yarn As indicated at split heading level
5308.20 - True hemp yarn
5308.30 - Paper yarnG/RO/45/Ad d.1/Rev.2
Page 144
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5308.90 - Other
53.09 Woven fabrics of flax. As indicated at split heading level
ex 53.09 (a) Woven fabrics of flax :
coated or impregnated[CTHS by coating or impregnation (IND),
NOR, KOR, CH, PAK, SG, DOM, EGY,
PHI, GUA)]
[CTH (JPN) (COL) (EC) (KOR) (MEX)
(CAN) (US) (TUR) (TH) (NZ) (AUS) (HK)(THA) (ARG) (BRA) (CHI) (MOR)]Submitted to CRO for decision
(Doc. 41.821)
Issue 16
ex 53.09 (b) Woven fabrics of flax:
bleached (other than dyed
white)[CTHS by bleaching] (IND, PAK, SG, DOM,
CH, GUA)
[CTH] (JPN, US, ARG, MEX, EC, CAN,BRA, AUS, EGY, NZ, THA, HK, PHI, TUR,
CHI, COL, MOR, KOR)Submitted to CRO for decision
(Doc. 41.821)
Issue 11
ex 53.09 (c) Other woven fabrics of flax:
printed, dyed (including dyed
white)[Change by permanent dyeing or permanent
printing] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision
(Doc. 41.821)
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
preparatory or finishing operations] (EGY,
KOR, AUS, COL)G/RO/45/Ad d.1/Rev.2
Page 145HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two or
more of the following finishing operations:
bleaching, shrinking, fulling, napping,decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 53.09 (d) Other CTH Basket 1 (Endorsed by CRO)
- Containing 85 % or
more by weight of flax :As indicated at split heading level
5309.11 -- Unbleached or
bleached
5309.19 -- Other
- Containing less than85 % by weight of flax:
5309.21 -- Unbleached or
bleached
5309.29 -- Other
53.10 Woven fabrics of jute or of
other textile bast fibres of
heading No. 53.03.As indicated at split heading level
ex 53.10 (a) Woven fabrics of jute or of
other textile bast fibres of
heading No. 53.03: coated or
impregnated[CTHS by coating or impregnation (IND),
NOR, KOR, CH, PAK, SG, DOM, EGY,
PHI, GUA)]
[CTH (JPN) (COL) (EC) (KOR) (MEX)
(CAN) (US) (TUR) (TH) (NZ) (AUS) (HK)(THA) (ARG) (BRA) (CHI) (MOR)]Submitted to CRO for decision
(Doc. 42.271)
Issue 16G/RO/45/Ad d.1/Rev.2
Page 146
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 53.10 (b) Woven fabrics of jute or of
other textile bast fibres of
heading No. 53.03:  bleached
(other than dyed white)[CTHS by bleaching] (IND, PAK, SG, DOM,
CH, GUA)
[CTH] (JPN, US, ARG, MEX, EC, CAN,BRA, AUS, EGY, NZ, THA, HK, PHI, TUR,
CHI, COL, MOR, KOR)Submitted to CRO for decision
(Doc. 41.821)
Issue 11
ex 53.10 (c) Woven fabrics of jute or of
other textile bast fibres of
heading No. 53.03: printed,
dyed (including dyed white)[Change by permanent dyeing or permanent
printing] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision
(Doc. 41.821)
Issue 12, 13
[Change by dyeing or printing plus at least
one other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached fabrics,
accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
preparatory or finishing operations] (EGY,
KOR, AUS, COL)G/RO/45/Ad d.1/Rev.2
Page 147HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two or
more of the following finishing operations:
bleaching, shrinking, fulling, napping,decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 53.10 (d) Other CTH Basket 1 (Endorsed by CRO)
5310.10 - Unbleached As indicated at split heading level
5310.90 Other
53.11 Woven fabrics of other
vegetable textile fibres;
woven fabrics of paper
yarn.As indicated at split heading level
ex 53.11 (a) Woven fabrics of other
vegetable textile fibres;
woven fabrics of paper yarn:
coated or impregnated[CTHS by coating or impregnation (IND),
NOR, KOR, CH, PAK, SG, DOM, EGY,
PHI, GUA)]
[CTH (JPN) (COL) (EC) (KOR) (MEX)
(CAN) (US) (TUR) (TH) (NZ) (AUS) (HK)(THA) (ARG) (BRA) (CHI) (MOR)]Submitted to CRO for decision
(Doc. 42.271 )
Issue 16
ex 53.11 (b) Woven fabrics of other
vegetable textile fibres;
woven fabrics of paper yarn:
bleached (other than dyed
white)[CTHS by bleaching] (IND, PAK, SG, DOM,CH, GUA)
[CTH] (JPN, US, ARG, MEX, EC, CAN,
BRA, AUS, EGY, NZ, THA, HK, PHI, TUR,
CHI, COL, MOR, KOR)Submitted to CRO for decision
(Doc. 41.821)
Issue 11G/RO/45/Ad d.1/Rev.2
Page 148
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 53.11 (c) Woven fabrics of other
vegetable textile fibres;
woven fabrics of paper yarn:
printed, dyed (including dyed
white)[Change by permanent dyeing or permanent
printing] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision
(Doc. 41.821)
Issue 12, 13
[Change by dyeing or printing plus at least
one other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached fabrics,
accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
preparatory or finishing operations] (EGY,
KOR, AUS, COL)
[Change from unbleached fabric, providedboth dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two or
more of the following finishing operations:
bleaching, shrinking, fulling, napping,decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 53.11 (d) Other CTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.1/Rev.2
Page 149CHAPTER 54
Primary rule:
Section Note :    Submitted to CRO fo r decision (Doc.OC 0023E2, Issue No.74)
[Minor processing operations not affecting origin.
For the purposes of determining the country of origin for goods falling within Section XI  that are not wholly obtained in one country, the
following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such proc esses result in
changes of classification:
a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;
b) Cutting fabrics, yarns or other textile materials; or separating goods produced in the finished state by cutting along dividi ng threads;
c) Assembling or joining goods by sewing or stitching fo r convenience of shipment or other temporary purposes;
d) Putting up goods for retail sale or in sets or ensembles.  (US)]
[Product Specific] [Chapter] Residual Rule    Submit ted to CRO for decision (Doc.OC0023E2, Issue No.77)
[The country of origin of goods of this Chapter shall be the country in which the textile fabric was woven and knit.  (CAN)]
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
54.01 Sewing thread of man-
made filaments, whether or
not put up for retail sale.As indicated at split heading level
ex 54.01 (a) Sewing thread of man-made
filaments, whether or not put
up for retail sale:  processed[Change by any of the following processes:
layer yarn process, looping , core spinning,
compacted yarn process or slub yarn process]Submitted to CRO for decision (Doc.
41.821)Issue 6, 7, 8G/RO/45/Ad d.1/Rev.2
Page 150
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change by any of the following processes:
layer yarn process, looping , core spinning,
compacted yarn process, slub yarn process,folding or cabling ]
[CTH, except when the change is the result of
merely putting yarns on support ] (NZ, MAL,
INDK, PHI, TUR, PAK, AUS, DOM, HK,
EGY, BRA, KOR)
[CTH, except from headings 54.02 through
54.06]
[CTH, except from headings 54.02 through54.06, 51.05, 52.03, 5301.29, 5302.90,
5303.90, 5304.90, 5305.19, 5305.29,
5305.99, 55.06, 55.07]
ex 54.01(b) Sewing thread of man-made
filaments, whether or not put
up for retail sale : printed,
dyed (including dyed white)[Change by permanent dyeing or permanent
printing] (CH, IND, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanent
printing, accompanied by preparatory or
finishing operations] (EGY, AUS)
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of theproduct] (EC, [NOR])G/RO/45/Ad d.1/Rev.2
Page 151HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of the
product] (TUR, [NOR])
[CTH, except from headings 54.02 through54.06] (US, MEX, CAN, COL, BRA, THA,JPN, [ARG]
ex 54.01 (c) Other CTH, by corespinning from yarn or fibres
5401.10 - Of synthetic filaments As indicated at the split heading level
5401.20 -Of artificial filaments
54.02 Synthetic filament yarn
(other than sewing thread),
not put up for retail sale,
including synthetic
monofilament of less than67 decitex.As indicated at split heading level
ex 54.02 (a) Synthetic filament yarn
(other than sewing thread),
not put up for retail sale,
including synthetic
monofilament of less than 67
decitex : processed[Change by any of the following processes:
layer yarn process, looping , core spinning,
compacted yarn process or slub yarn process]
(JPN)Submitted to CRO for decision (Doc.
41.821)
Issue 5, 6, 7
[Change by any of the following processes:
layer yarn process, looping , core spinning,
compacted yarn process or slub yarn process,
folding, cabling or texturing] (CH, KOR)
[CTH, except from heading 54.01 or 54.06]G/RO/45/Ad d.1/Rev.2
Page 152
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH, except from headings 54.01,54.06,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,55.07]
[Change by texturing] (HK, NZ, AUS, IND,
PAK, SG, PHI, GUA)
 ex 54.02 (b) Synthetic filament yarn
(other than sewing thread),
not put up for retail sale,
including synthetic
monofilament of less than 67
decitex : printed, dyed
(including dyed white)[Change by permanent dyeing or permanentprinting] (CH, IND, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanent
printing, accompanied by preparatory or
finishing operations] (EGY, AUS)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of the
product] (EC, [NOR])G/RO/45/Ad d.1/Rev.2
Page 153HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of the
product]  (TUR, [NOR])[CTH, except from heading 54.01 or 54.06]
(US, MEX, CAN, COL, BRA, THA, JPN,
[ARG])
ex 54.02 (c) Other [CTH, except from headings 54.01 or 54.06](US, EGY, BRA, CH, MEX, IND, HK,
CAN, JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision (Doc.
41.821)
Issue 3
[CTH, except from headings 54.01, 54.06,51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07] (COL, EC, AUS, TUR, THA)
5402.10 - High tenacity yarn of
nylon or other polyamidesAs indicated at split heading level
5402.20 - High tenacity yarn of
polyesters
- Textured yarn :
5402.31 -- Of nylon or other
polyamides, measuring per
single yarn not more than 50texAs indicated at the split heading level
5402.32 -- Of nylon or other
polyamides, measuring per
single yarn more than 50 tex
5402.33 -- Of polyestersG/RO/45/Ad d.1/Rev.2
Page 154
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5402.39 -- Other
- Other yarn, single,
untwisted or with a twist not
exceeding 50 turns per metre
:
5402.41 -- Of nylon or other
polyamides
5402.42 -- Of polyesters,
partially oriented
5402.43 -- Of polyesters, other
5402.49 -- Other
- Other yarn, single,with a twist exceeding 50
turns per metre :
5402.51 -- Of nylon or other
polyamides
5402.52 -- Of polyesters
5402.59 --   Other
- Other yarn, multiple
(folded) or cabled :
5402.61 -- Of nylon or other
polyamides
5402.62 -- Of polyesters
5402.69 -- Other As indicated at the split heading level
54.03 Artificial filament yarn
(other than sewing thread),
not put up for retail sale,
including artificial
monofilament of less than
67 decitex.As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 155HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 54.03 (a) Artificial filament yarn (other
than sewing thread), not put
up for retail sale, including
artificial monofilament of
less than 67 decitex:
processed[Change by any of the following processes:
layer yarn process, looping , core spinning,
compacted yarn process or slub yarn process]Submitted to CRO for decision (Doc.
41.821)
Issue 4, 5, 6, 7
[Change by any of the following processes:layer yarn process, looping
, core spinning,
compacted yarn process. slub yarn process,
folding, cabling  or mercerizing ]
[CTH, except from heading 54.01 or 54.06]
[CTH, except from headings 54.01 or 54.06,51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07][Change by texturing]
ex 54.03 (b) Artificial filament yarn (other
than sewing thread), not put
up for retail sale, including
artificial monofilament of
less than 67 decitex: printed,
dyed (including dyed white )[Change by permanent dyeing or permanentprinting] (CH, IND, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanent
printing, accompanied by preparatory orfinishing operations] (EGY, AUS)G/RO/45/Ad d.1/Rev.2
Page 156
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of the
product] (EC, [NOR])
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of theproduct] (TUR, [NOR])
[CTH, except from heading 54.01 or 54.06](US, MEX, CAN, COL, BRA, THA, JPN,
[ARG])
ex 54.03 (c) Other [CTH, except from heading 54.01 or 54.06](US, EGY, BRA, CH, MEX, IND, HK,
CAN, JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision (Doc.
41.821)
Issue 3
[CTH, except from headings 54.01, 54.06,51.05, 52.03, 5301.29, 5302.90, 5303.90,5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07] (COL, EC, AUS, TUR, THA)
5403.10 - High tenacity yarn of
viscose rayonAs indicated at split heading level
5403.20 - Textured yarn As indicated at split heading level
- Other yarn, single :G/RO/45/Ad d.1/Rev.2
Page 157HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5403.31 -- Of viscose rayon,
untwisted or with a twist not
exceeding 120 turns permetre
5403.32 -- Of viscose rayon,
with a twist exceeding 120
turns per metre
5403.33 -- Of cellulose acetate
5403.39 -- Other
Other yarn, multiple (folded)
or cabled :
5403.41 -- Of viscose rayon
5403.42 -- Of cellulose acetate
5403.49 -- Other
54.04 Synthetic 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 materialsof an apparent width not
exceeding 5 mm.As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 158
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 54.04(a)
(1)Synthetic 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.: processed[Change by any of the following processes:
layer yarn process, looping , core spinning,
compacted yarn process, slub yarn process]Submitted to CRO for decision (Doc.
41.821)
Issue 6, 7
[Change by any of the following processes:layer yarn process, looping
, core spinning,
compacted yarn process, slub yarn process,
folding or cab ling]
[CTH, except from heading 54.01 or 54.06]
[CTH, except from headings 54.01, 54.06,51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
ex 54.04(b)    (1)Synthetic 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.: printed,
dyed (including dyed white)[Change by permanent dyeing or permanent
printing] (CH, IND, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanent
printing, accompanied by preparatory or
finishing operations] (EGY, AUS)G/RO/45/Ad d.1/Rev.2
Page 159HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of the
product] (EC, [NOR])
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of theproduct] (TUR, [NOR])
[CTH, except from headings 54.01 or 54.06](US, MEX, CAN, COL, BRA, THA, JPN,
[ARG]
ex 54.04 (c)    (1)Other
[CTH, except from headings 54.01 or 54.06]
(US, EGY, BRA, CH, MEX, IND, HK,
CAN, JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision (Doc.
41.821)
Issue 3
[CTH, except from headings 54.01, 54.06,51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07] (COL, EC, AUS, TUR, THA)G/RO/45/Ad d.1/Rev.2
Page 160
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
Synthetic 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.:Submitted to CRO for decision (Doc.
42.271)
Issue 17
ex 54.04 (a)   (2)Cut from sheet
CTH, except from heading 39.20 or 39.21
ex 54.04 (b)
    (2)Other CC (US) (EGY) (BRA) (TH)
5404.10 - Monofilament As indicated at split heading level
5404.90 - Other
54.05 Artificial monofilament of
67 decitex or more and of
which no cross-sectionaldimension exceeds 1 mm;
strip and the  like (for
example, artificial straw) of
artificial textile materials of
an apparent width not
exceeding 5 mm.As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 161HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 54.05 (a)
    (1)Artificial 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.:
processed[Change by any of the following processes:
layer yarn process, looping , core spinning,
compacted yarn process, slub yarn process]Submitted to CRO for decision (Doc.
41.821)
Issue 6, 7
[Change by any of the following processes:layer yarn process, looping
, core spinning,
compacted yarn process, slub yarn process,
folding or cabling ]
[CTH, except from heading 54.01 or 54.06]
[CTH, except from headings 54.01, 54.06,51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
ex 54.05 (b)    (1)Artificial 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:
printed, dyed (including dyed
white )[Change by permanent dyeing or permanent
printing] (CH, IND, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanent
printing, accompanied by preparatory or
finishing operations] (EGY, AUS)G/RO/45/Ad d.1/Rev.2
Page 162
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of the
product] (EC, [NOR])
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of theproduct] (TUR, [NOR])
[CTH, except from heading 54.01 or 54.06]
(US, MEX, CAN, COL, BRA, THA, JPN,
ARG)
ex 54.05 (c)  (1)Other
[CTH, except from heading 54.01 or 54.06] Submitted to CRO for decision (Doc.
41.821)
Issue 3
[CTH, except from headings 54.01 or 54.06](US, EGY, BRA, CH, MEX, IND, HK,CAN, JPN, PHI, [ARG], GUA, KOR)
[CTH, except from headings 54.01, 54.06,51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07] (COL, EC, AUS, TUR, THA)G/RO/45/Ad d.1/Rev.2
Page 163HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
Artificial 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.:Submitted to CRO for decision (Doc.
42.271 )
Issue 17
ex 54.05 (a)    (2)Cut from sheet
[CTH, except from heading 39.20 or 39.21]
ex 54.05 (b)
    (2)Other [CC]
54.06 Man-made filament yarn
(other than sewing thread),put up for retail sale.As indicated at split heading
ex 54.06 (a) Man-made filament yarn
(other than sewing thread),
put up for retail sale :
processed[Change by any of the following processes:
layer yarn process, looping , core spinning,
compacted yarn process, slub yarn process]Submitted to CRO for decision (Doc.
41.821)
Issue 6, 7
[Change by any of the following processes:
layer yarn process, looping , core spinning,
compacted yarn process, slub yarn process,
folding or cabling ]
[CTH, except from headings 54.01 through54.05]
[CTH, except from headings 54.01 through
54.05, 51.05, 52.03, 5301.29, 5302.90,
5303.90, 5304.90, 5305.19, 5305.29,
5305.99, 55.06, 55.07]G/RO/45/Ad d.1/Rev.2
Page 164
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 54.06 (b) Man-made filament yarn
(other than sewing thread),
put up for retail sale : printed,
dyed (including dyed white)[Change by permanent dyeing or permanent
printing] (CH, IND, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanentprinting, accompanied by preparatory or
finishing operations] (EGY, AUS)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of the
product] (EC, [NOR])
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of theproduct] (TUR, [NOR])
[CTH, except from heading 54.01 through54.05] (US, MEX, CAN, COL, BRA, THA,
JPN, [ARG]
ex 54.06 (c) Other [CTH, except from headings 54.01 through
54.05]Submitted to CRO for decision (Doc.
41.821)
Issue 3G/RO/45/Ad d.1/Rev.2
Page 165HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH, except from headings 54.01 through
54.05, 51.05, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,55.07]
5406.10 - Synthetic filament
yarnAs indicated at split heading level
5406.20 - Artificial filament
yarn
54.07 Woven fabrics of synthetic
filament yarn, including
woven fabrics obtained
from materials of heading
No. 54.04.As indicated at split heading level
ex 54.07 (a) Woven fabrics of synthetic
filament yarn, including
woven fabrics obtained from
materials of heading No.
54.04: coated or impregnated[CTHS by coating or impregnation (IND),
NOR, KOR, CH, PAK, SG, DOM, EGY,
PHI, GUA)][CTH (JPN) (COL) (EC) (KOR) (MEX)
(CAN) (US) (TUR) (TH) (NZ) (AUS) (HK)
(THA) (ARG) (BRA) (CHI) (MOR)]Submitted to CRO for decision (Doc.
42.271 )
Issue 16
ex 54.07 (b) Woven fabrics of synthetic
filament yarn, including
woven fabrics obtained from
materials of heading No.
54.04:  bleached (other than
dyed white)[CTHS by bleaching] (IND, PAK, SG, DOM,CH, GUA)
[CTH] (JPN, US, ARG, MEX, EC, CAN,
BRA, AUS, EGY, NZ, THA, HK, PHI, TUR,
CHI, COL, MOR, KOR)Submitted to CRO for decision (Doc.
41.821)
Issue 11G/RO/45/Ad d.1/Rev.2
Page 166
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 54.07 (c) Woven fabrics of synthetic
filament yarn, including
woven fabrics obtained from
materials of heading No.
54.04:  printed, dyed
(including dyed white)As indicated at split heading level Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanentprinting] (IND, SG, MOR, PHI, GUA)
[Change by dyeing or printing plus at leastone other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
preparatory or finishing operations] (EGY,KOR, AUS, COL)G/RO/45/Ad d.1/Rev.2
Page 167HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two or
more of the following finishing operations:
bleaching, shrinking, fulling, napping,decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 54.07 (d) Other CTH Basket 1 (Endorsed by CRO)
5407.10 - Woven fabrics
obtained from high tenacity
yarn of nylon or other
polyamides or of polyestersAs indicated at split heading level
5407.20 - Woven fabrics
obtained from strip or the
like:
5407.30 - Fabrics specified in
Note 9 to Section XI
- Other woven fabrics,containing 85 % or more by
weight of filaments of nylon
or other polyamides :
5407.41 -- Unbleached or
bleached :
5407.42 -- Dyed
5407.43 -- Of yarns of different
coloursG/RO/45/Ad d.1/Rev.2
Page 168
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5407.44 -- Printed As indicated at the split heading level
- Other woven fabrics,
containing 85 % or more by
weight of textured polyester
filaments :
5407.51 -- Unbleached or
bleached
5407.52 -- Dyed
5407.53 -- Of yarns of different
colours
5407.54 -- Printed
- Other woven fabrics,containing 85 % or more by
weight of polyester filaments
:
5407.61 -- Containing 85 % or
more by weight of non-
textured polyester filaments:
5407.69 -- Other :
- Other woven fabrics,
containing 85 % or more by
weight of syntheticfilaments:
5407.71 -- Unbleached or
bleached :
5407.72 -- Dyed
5407.73 -- Of yarns of different
colours
5407.74 -- PrintedG/RO/45/Ad d.1/Rev.2
Page 169HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
- Other woven fabrics,
containing less than 85 % by
weight of synthetic filaments,mixed mainly or solely with
cotton :As indicated at the split heading level
5407.81 -- Unbleached or
bleached :
5407.82 -- Dyed
5407.83 -- Of yarns of different
colours
5407.84 -- Printed
- Other woven fabrics:
5407.91 -- Unbleached or
bleached :
5407.92 -- Dyed
5407.93 -- Of yarns of different
colours
5407.94 -- Printed
54.08 Woven fabrics of artificial
filament yarn, including
woven fabrics obtainedfrom materials of heading
No. 54.05.As indicated at split heading level
ex 54.08 (a) Woven fabrics of artificial
filament yarn, including
woven fabrics obtained from
materials of heading No.
54.05: coated or impregnated[CTHS by coating or impregnation (IND),
NOR, KOR, CH, PAK, SG, DOM, EGY,
PHI, GUA)]
[CTH (JPN) (COL) (EC) (KOR) (MEX)
(CAN) (US) (TUR) (TH) (NZ) (AUS) (HK)(THA) (ARG) (BRA) (CHI) (MOR)]Submitted to CRO for decision (Doc.
42.271 )
Issue 16G/RO/45/Ad d.1/Rev.2
Page 170
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 54.08 (b) Woven fabrics of artificial
filament yarn, including
woven fabrics obtained from
materials of heading No.
54.05:  bleached (other than
dyed white)[CTHS by bleaching] (IND, PAK, SG, DOM,
CH, GUA)
[CTH, except from heading 52.09] (JPN, US,ARG, MEX, EC, CAN, BRA, AUS, EGY,
NZ, THA, HK, PHI, TUR, CHI, COL, MOR,
KOR)Submitted to CRO for decision (Doc.
41.821)
Issue 11
ex 54.08 (c) Woven fabrics of artificial
filament yarn, including
woven fabrics obtained from
materials of heading No.
54.05: printed, dyed
(including dyed white)As indicated at split heading level Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanent
printing] (IND, SG, MOR, PHI, GUA)
[Change by dyeing or printing plus at least
one other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached fabrics,
accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
preparatory or finishing operations] (EGY,
KOR, AUS, COL)G/RO/45/Ad d.1/Rev.2
Page 171HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two or
more of the following finishing operations:
bleaching, shrinking, fulling, napping,decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 54.08 (d) Other CTH Basket 1 (Endorsed by CRO)
5408.10 - Woven fabrics
obtained from high tenacityyarn, of viscose rayon:As indicated at split heading level
- Other woven fabrics,
containing 85 % or more by
weight of artificial filament
or strip or the like :
5408.21 -- Unbleached or
bleached :
5408.22 -- Dyed
5408.23 -- Of yarns of different
colours
5408.24 -- Printed
- Other woven fabrics:
5408.31 -- Unbleached or
bleached :
5408.32 -- Dyed
5408.33 --Of yarns of different
coloursG/RO/45/Ad d.1/Rev.2
Page 172
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5408.34 -- PrintedG/RO/45/Ad d.1/Rev.2
Page 173CHAPTER 55
Primary rule:
Section Note :    Submitted to CRO fo r decision (Doc.OC 0023E2, Issue No.74)
[Minor processing operations not affecting origin.
For the purposes of determining the country of origin for goods falling within Section XI  that are not wholly obtained in one country, the
following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such proc esses result in
changes of classification:
a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;
b) Cutting fabrics, yarns or other textile materials; or separating goods produced in the finished state by cutting along dividi ng threads;
c) Assembling or joining goods by sewing or stitching fo r convenience of shipment or other temporary purposes;
d) Putting up goods for retail sale or in sets or ensembles.  (US)]
[Product Specific] [Chapter] Residual Rule    Submit ted to CRO for decision (Doc.OC0023E2, Issue No.77)
[The country of origin of goods of this Chapter shall be the country in which the textile fabric was woven and knit.  (CAN)]
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
Chapter 55 Man-made staple fibres As indicated at heading level
55.01 Synthetic filament tow. CTH, except from headings 54.01 through
54.06Basket 1 (Endorsed by CRO)
5501.10 - Of nylon or other
polyamidesAs indicated at heading level
5501.20 - Of polyesters
5501.30 - Acrylic or modacrylic
5501.90 - OtherG/RO/45/Ad d.1/Rev.2
Page 174
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
55.02 Artificial filament tow. CTH, except from headings 54.01 through
54.06Basket 1 (Endorsed by CRO)
55.03 Synthetic staple fibres, not
carded, combed or
otherwise processed forspinning.CTH, except from headings 54.01 through
54.06, 55.01, 55.05Basket 1 (Endorsed by CRO)
5503.10 - Of nylon or other
polyamidesAs indicated at heading level
5503.20 - Of polyesters
5503.30 - Acrylic or modacrylic
5503.40 - Of polypropylene
5503.90 - Other
55.04 Artificial staple fibres, not
carded, combed or
otherwise processed for
spinning.CTH, except from headings 54.01 through
54.06, 55.02, 55.05Basket 1 (Endorsed by CRO)
5504.10 - Of viscose rayon As indicated at heading level
5504.90 -Other
55.05 Waste (including noils,
yarn waste and garnetted
stock) of man-made fibres.As indicated at split heading level
ex 55.05 (a) Garnetted stock of man-made
fibres[CTHS] (US, CH, SEN, PHI, JPN, EGY,
PAK, EC, IND, MEX, CAN, BRA, THA,
AUS, GUA, [ARG], KOR, COL, NZ)Submitted to CRO for decision
(Doc. 41.821)
Issue 1
[The origin of the goods shall be the country
in which the non-garnetted material is
collected or derived  from manufacturing or
processing operations or from consumption]
([CR])G/RO/45/Ad d.1/Rev.2
Page 175HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 55.05 (b) Other The origin of the goods shall be the country
in which the waste of this split heading is
derived from manufacturing or processingoperations or from consumptionBasket 1 (Endorsed by CRO)
5505.10 - Of synthetic fibres As indicated at split heading level
5505.20 - Of artificial fibres
55.06 Synthetic staple fibres,
carded, combed or
otherwise processed for
spinning.[CTH, except from headings 54.01 through
54.06, 55.01, 55.03, 55.05]Submitted to CRO for decision
(Doc. 41.821)
Issue 2
[CTH, except from headings 55.01 through
55.04]
5506.10 - Of nylon or other
polyamidesAs indicated at heading level
5506.20 - Of polyesters
5506.30 - Acrylic or modacrylic
5506.90 - Other
55.07 Artificial staple fibres,
carded, combed or
otherwise processed for
spinning.[CTH, except from headings 54.01 through
54.06, 55.02, 55.04, 55.05]Submitted to CRO for decision
(Doc. 41.821)
Issue 2
[CTH, except from headings 55.01 through
55.04]
55.08 Sewing thread of man-
made staple fibres, whether
or not put up for retail sale.As indicated at split heading level
ex 55.08 (a) Sewing thread of man-made
staple fibres, whether or not
put up for retail sale:
processed[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing]Submitted to CRO for decision
(Doc. 41.821)
Issue 4, 6, 7, 8G/RO/45/Ad d.1/Rev.2
Page 176
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing, folding or cabling ]
[CTH, except when the change is the result ofmerely putting yarns on support ] (NZ, MAL,
IND, PHI, TUR, PAK, AUS, DOM, HK,
EGY, BRA, KOR)
[CTH, except from headings 55.09 through55.11]
[CTH, except from headings 51.05, 55.09
through 55.11, 52.03, 5301.29, 5302.90,
5303.90, 5304.90, 5305.19, 5305.29,
5305.99, 55.06, 55.07]
ex 55.08 (b) Sewing thread of man-made
staple fibres, whether or not
put up for retail sale: printed,
dyed (including dyed white)[Change by permanent dyeing or permanent
printing] (CH, IND, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanent
printing, accompanied by preparatory or
finishing operations] (EGY, AUS)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of the
product] (EC, [NOR])G/RO/45/Ad d.1/Rev.2
Page 177HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of the
product] (TUR, [NOR])
[CTH, except from heading 55.09 through55.11] (US, MEX, CAN, COL, BRA, THA,JPN, [ARG]
ex 55.08 (c) Other [CTH, except when the change is the result of
merely putting yarns on support ] (PAK,
DOM)Submitted to CRO for decision (Doc.
41.821)
Issue 3, 8
[CTH, by corespinning from yarn or fibres]
5508.10 - Of synthetic staple fibres As indicated at split heading level
5508.20 - Of artificial staple fibres
55.09 Yarn (other than sewing
thread) of synthetic staple
fibres, not put up for retail
sale.As indicated at split heading level
ex 55.09 (a) Yarn (other than sewing
thread) of synthetic staple
fibres, not put up for retail
sale:  processed[Change by bulking] Submitted to CRO for decision (Doc.
41.821)
Issue 4, 5, 6, 7
[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing]
[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing, folding or cabling ]G/RO/45/Ad d.1/Rev.2
Page 178
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH, except from heading 55.08 or 55.11]
[CTH, except from headings 55.08, 55.11,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
ex 55.09 (b) Yarn (other than sewing
thread) of synthetic staple
fibres, not put up for retail
sale: printed, dyed (including
dyed white)[Change by permanent dyeing or permanent
printing] (CH, IND, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanentprinting, accompanied by preparatory or
finishing operations] (EGY, AUS)
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) doesnot exceed 45% of the ex-works price of the
product] (EC, [NOR])
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of the
product] (TUR, [NOR])G/RO/45/Ad d.1/Rev.2
Page 179HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH, except from heading 55.08 or 55.11]
(US, MEX, CAN, COL, BRA, THA, JPN,
[ARG]
ex 55.09 (c) Other [CTH, except from heading 55.08 or 55.11](US, EGY, BRA, CH, MEX, IND, HK,CAN, JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision (Doc.
41.821)Issue 3
[CTH, except from headings 50.06, 51.05,52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
(COL, EC, AUS, TUR, THA)
- Containing 85 % or moreby weight of staple fibres of
nylon or other polyamides :As indicated at split heading level
5509.11 --   Single yarn
5509.12 --   Multiple (folded) or
cabled yarn
- Containing 85 % or more
by weight of polyester staple
fibres :
5509.21 --   Single yarn
5509.22 --   Multiple (folded) or
cabled yarn
- Containing 85 % or moreby weight of acrylic or
modacrylic staple fibres :
5509.31 --   Single yarn
5509.32 --   Multiple (folded) or
cabled yarn
- Other yarn, containing 85% or more by weight of
synthetic staple fibres :G/RO/45/Ad d.1/Rev.2
Page 180
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5509.41 --   Single yarn As indicated at the split heading level
5509.42 --   Multiple (folded) or
cabled yarn
- Other yarn, of polyesterstaple fibres :
5509.51 --   Mixed mainly or solely
with artificial staple fibres
5509.52 --   Mixed mainly or solely
with wool or fine animal hair
5509.53 --   Mixed mainly or solely
with cotton
5509.59 --   Other
- Other yarn, of acrylic or
modacrylic staple fibres :
5509.61 --   Mixed mainly or solely
with wool or fine animal hair
5509.62 --   Mixed mainly or solely
with cotton
5509.69 --   Other
- Other yarn :
5509.91 --   Mixed mainly or solely
with wool or fine animal hair
5509.92 --   Mixed mainly or solely
with cotton
5509.99 --   Other
55.10 Yarn (other than sewing
thread) of artificial staplefibres, not put up for retail
sale.As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 181HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 55.10 (a) Yarn (other than sewing
thread) of artificial staple
fibres, not put up for retail
sale:  processed[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing] (JPN, NZ, EGY)[Change by mercerizing] (AUS)
[Change by layer yarn process, knopping,
looping , core spinning] (CH)Submitted to CRO for decision (Doc.
41.821)
Issue 4, 6, 7
[Change by any of the following processes:layer yarn process, knopping, looping
, core
spinning, mercerizing, folding or cabling ]
(KOR, SG)
[CTH, except from heading 55.08 or 55.11]
[CTH, except from headings 51.09, 51.05,52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
ex 55.10 (b) Yarn (other than sewing
thread) of artificial staple
fibres, not put up for retail
sale: printed, dyed (including
dyed white)[Change by permanent dyeing or permanent
printing] (CH, IND, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanentprinting, accompanied by preparatory or
finishing operations] (EGY, AUS)
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of theproduct] (EC, [NOR])G/RO/45/Ad d.1/Rev.2
Page 182
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of the
product] (TUR, NOR)
[CTH, except from heading 55.08 or 55.11](US, MEX, CAN, COL, BRA, THA, JPN,[ARG]
ex 55.10 (c) Other [CTH, except from heading 55.08 or 55.11](US, EGY, BRA, CH, MEX, IND, HK,
CAN, JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision (Doc.
41.821)
Issue 3
[CTH, except from headings 55.08 or 55.11,51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07] (COL, EC, AUS, TUR, THA)
- Containing 85 % or moreby weight of artificial staple
fibres :As indicated at split heading level
5510.11 --   Single yarn
5510.12 --   Multiple (folded) or
cabled yarn
5510.20 - Other yarn, mixed mainly
or solely with wool or fine
animal hair
5510.30 - Other yarn, mixed mainly
or solely with cotton :
5510.90 - Other yarn :G/RO/45/Ad d.1/Rev.2
Page 183HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
55.11 Yarn (other than sewing
thread) of man-made staple
fibres, put up for retailsale.As indicated at split heading level
ex 55.11 (a) Yarn (other than sewing
thread) of man-made staple
fibres, put up for retail sale:
processed[Change by bulking] Submitted to CRO for decision (Doc.
41.821)
Issue 4, 5, 6, 7
[Change by any of the following processes:
layer yarn process, knopping, looping , core
spinning, mercerizing]
[Change by any of the following processes:layer yarn process, knopping, looping
, core
spinning, mercerizing, folding or cabling  ]
[CTH, except from headings 55.08 through
55.10]
[CTH, except from headings 55.08 through55.10, 51.05, 52.03, 5301.29, 5302.90,
5303.90, 5304.90, 5305.19, 5305.29,5305.99, 55.06, 55.07]
ex 55.11 (b) Yarn (other than sewing
thread) of man-made staple
fibres, put up for retail sale:
printed, dyed (including dyed
white)[Change by permanent dyeing or permanentprinting] (CH, IND, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by permanent dyeing or permanent
printing, accompanied by preparatory or
finishing operations] (EGY, AUS)G/RO/45/Ad d.1/Rev.2
Page 184
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached yarn,accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 45% of the ex-works price of the
product] (EC, [NOR])
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached yarn,
accompanied by preparatory or finishing
operations, and where the value of non-
originating materials (including yarn) does
not exceed 50% of the ex-works price of theproduct] (TUR, [NOR])
[CTH, except from heading 55.08 through55.10] (US, MEX, CAN, COL, BRA, THA,
JPN, [ARG]
ex 55.11 (c) Other [CTH, except from heading 55.08 through55.10] (US, EGY, BRA, CH, MEX, IND,
HK, CAN, JPN, PHI, [ARG], GUA, KOR)Submitted to CRO for decision (Doc.
41.821)
Issue 3
[CTH, except from headings 55.08 through55.10, 51.05, 52.03, 5301.29, 5302.90,5303.90, 5304.90, 5305.19, 5305.29,
5305.99, 55.06, 55.07] (COL, EC, AUS,
TUR, THA)
5511.10 - Of synthetic staple fibres,
containing 85 % or more by
weight of such fibresAs indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 185HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5511.20 - Of synthetic staple fibres,
containing less than 85 % by
weight of such fibres
5511.30 - Of artificial staple fibres
55.12 Woven fabrics of synthetic
staple fibres, containing 85
% or more by weight of
synthetic staple fibres.As indicated at split heading level
ex 55.12 (a) Woven fabrics of synthetic
staple fibres, containing 85 %
or more by weight of
synthetic staple fibres: coated
or impregnated[CC] (US, COL, EGY, MEX, JPN, IND,
CAN, AUS, BRA, THA, NZ, [ARG], GUA,
KOR)Submitted to CRO for decision (Doc.
42.271 )
Issue 16
[CTH] (EC, PHI, TUR)
ex 55.12 (b) Woven fabrics of synthetic
staple fibres, containing 85 %
or more by weight of
synthetic staple fibres:
bleached (other than dyed
white )[CTHS by bleaching] (IND, PAK, SG, DOM,
CH, GUA)
[CTH, except from heading 52.09] (JPN, US,
ARG, MEX, EC, CAN, BRA, AUS, EGY,
NZ, THA, HK, PHI, TUR, CHI, COL, MOR,
KOR)[CTH (HK)]Submitted to CRO for decision (Doc.
41.821)
Issue 11
ex 55.12 (c) Woven fabrics of synthetic
staple fibres, containing 85 %
or more by weight of
synthetic staple fibres:
printed, dyed (including dyed
white)[Change by permanent dyeing or permanentprinting] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation]
(HK, MAL)G/RO/45/Ad d.1/Rev.2
Page 186
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
preparatory or finishing operations] (EGY,KOR, AUS, COL)
[Change from unbleached fabric, providedboth dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country] (JPN)[CTH, or change within the heading when
attained by dyeing and printing plus two or
more of the following finishing operations:
bleaching, shrinking, fulling, napping,
decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 55.12 (d) Other CTH Basket 1 (Endorsed by CRO)
- Containing 85 % or more
by weight of polyester staple
fibres :As indicated at split heading level
5512.11 --   Unbleached or bleached
5512.19 --   Other
- Containing 85 % or more
by weight of acrylic or
modacrylic staple fibres :G/RO/45/Ad d.1/Rev.2
Page 187HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5512.21 --   Unbleached or bleached As indicated at the split heading level
5512.29 --   Other
- Other :
5512.91 --   Unbleached or bleached
5512.99 --   Other
55.13 Woven fabrics of synthetic
staple fibres, containing
less than 85 % by weight of
such fibres, mixed mainly
or solely with cotton, of aweight not exceeding
170 g/m².As indicated at split heading level
ex 55.13 (a) Woven 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: coated or
impregnated[CTHS by coating or impregnation (IND),
NOR, KOR, CH, PAK, SG, DOM, EGY,PHI, GUA)]
[CTH (JPN) (COL) (EC) (KOR) (MEX)
(CAN) (US) (TUR) (TH) (NZ) (AUS) (HK)
(THA) (ARG) (BRA) (CHI) (MOR)]Submitted to CRO for decision (Doc.
42.271 )Issue 16
ex 55.13 (b) Woven 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:  bleached (other
than dyed white)[CTHS by bleaching] (IND, PAK, SG, DOM,
CH, GUA)
[CTH, except from heading 55.14] (JPN, US,
ARG, MEX, EC, CAN, BRA, AUS, EGY,
NZ, THA, HK, PHI, TUR, CHI, COL, MOR,KOR)Submitted to CRO for decision (Doc.
41.821)
Issue 11G/RO/45/Ad d.1/Rev.2
Page 188
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
 ex 55.13 (c) Woven 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:  printed, dyed
(including dyed white )[Change by permanent dyeing or permanent
printing] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation](HK, MAL)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,
accompanied by preparatory or finishingoperation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
preparatory or finishing operations] (EGY,
KOR, AUS, COL)G/RO/45/Ad d.1/Rev.2
Page 189HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country] (JPN)
[CTH, except from heading 55.14, or change
within the heading when attained by dyeing
and printing plus two or more of the
following finishing operations:  bleaching,shrinking, fulling, napping, decating,
permanent stiffening, weighting, permanent
embossing, or moireing] (US)
[CTH, except from heading 55.14] (CAN,MEX, BRA, ARG, THA)
ex 55.13 (d) Other CTH except from heading 55.14 Basket 1 (Endorsed by CRO)
- Unbleached or bleached : As indicated at split heading level
5513.11 --   Of polyester staple fibres,
plain weave
5513.12 --   3-thread or 4-thread twill,
including cross twill, of
polyester staple fibres
5513.13 --   Other woven fabrics of
polyester staple fibres
5513.19 --  Other woven fabrics
- Dyed :
5513.21 --   Of polyester staple fibres,
plain weave
5513.22 --   3-thread or 4-thread twill,
including cross twill, of
polyester staple fibres
5513.23 --   Other woven fabrics of
polyester staple fibresG/RO/45/Ad d.1/Rev.2
Page 190
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5513.29 --   Other woven fabrics As indicated at the split heading level
- Of yarns of different
colours :
5513.31 --   Of polyester staple fibres,
plain weave
5513.32 --   3-thread or 4-thread twill,
including cross twill, of
polyester staple fibres
5513.33 --   Other woven fabrics of
polyester staple fibres
5513.39 --   Other woven fabrics
- Printed :
5513.41 --   Of polyester staple fibres,
plain weave
5513.42 --   3-thread or 4-thread twill,
including cross twill, of
polyester staple fibres
5513.43 --   Other woven fabrics of
polyester staple fibres
5513.49 --   Other woven fabrics
55.14 Woven fabrics of synthetic
staple fibres, containingless than 85 % by weight of
such fibres, mixed mainly
or solely with cotton, of a
weight exceeding 170 g/m².As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 191HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 55.14 (a) Woven 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:
coated or impregnated[CTHS by coating or impregnation (IND),
NOR, KOR, CH, PAK, SG, DOM, EGY,
PHI, GUA)][CTH except from heading 55.13 (JPN)
(COL) (EC) (KOR) (MEX) (CAN) (US)
(TUR) (THA) (NZ) (AUS) (HK) (THA)
(ARG) (BRA) (CHI) (MOR)]
[CTH, except from heading 55.13 (HK)]Submitted to CRO for decision
(Doc. 42.271 )
Issue 16
ex 55. 14(b) Woven 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:
bleached (other than dyed
white)[CTHS by bleaching] (IND, PAK, SG, DOM,CH, GUA)[CTH, except from heading 55.13] (JPN, US,
ARG, MEX, EC, CAN, BRA, AUS, EGY,
NZ, THA, HK, PHI, TUR, CHI, COL, MOR,
KOR)Submitted to CRO for decision
(Doc. 41.821)Issue 11
ex 55. 14 (c) Woven 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:
printed, dyed (including dyed
white)[Change by permanent dyeing or permanent
printing] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision
(Doc.41.821)
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation](HK, MAL)G/RO/45/Ad d.1/Rev.2
Page 192
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
preparatory or finishing operations] (EGY,KOR, AUS, COL)
[Change from unbleached fabric, providedboth dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country] (JPN)[CTH, or change within the heading when
attained by dyeing and printing plus two or
more of the following finishing operations:
bleaching, shrinking, fulling, napping,
decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
ex 55.14 (d) Other [CTH, except from heading 55.13] (CAN,
MEX, BRA, ARG, THA, US)Basket 1 (Endorsed by CRO)
- Unbleached or bleached : As indicated at split heading level
5514.11 --   Of polyester staple fibres,
plain weaveAs indicated at split heading level
5514.12 --   3-thread or 4-thread twill,
including cross twill, of
polyester staple fibres
5514.13 --   Other woven fabrics of
polyester staple fibresG/RO/45/Ad d.1/Rev.2
Page 193HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5514.19 --   Other woven fabrics As indicated at the split heading level
- Dyed :
5514.21 --   Of polyester staple fibres,
plain weave
5514.22 --   3-thread or 4-thread twill,
including cross twill, of
polyester staple fibres
5514.23 --   Other woven fabrics of
polyester staple fibres
5514.29 --   Other woven fabrics
- Of yarns of differentcolours :
5514.31 --   Of polyester staple fibres,
plain weave
5514.32 --   3-thread or 4-thread twill,
including cross twill, of
polyester staple fibres
5514.33 --   Other woven fabrics of
polyester staple fibres
5514.39 --   Other woven fabrics
- Printed :
5514.41 --   Of polyester staple fibres,
plain weave
5514.42 --   3-thread or 4-thread twill,
including cross twill, of
polyester staple fibres
5514.43 --   Other woven fabrics of
polyester staple fibres
5514.49 --   Other woven fabrics
55.15 Other woven fabrics of
synthetic staple fibres.As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 194
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 55.15 (a) Other woven fabrics of
synthetic staple fibres:
coated or impregnated[CTHS by coating or impregnation (IND),
NOR, KOR, CH, PAK, SG, DOM, EGY,
PHI, GUA)][CTH (JPN) (COL) (EC) (KOR) (MEX)
(CAN) (US) (TUR) (TH) (NZ) (AUS) (HK)
(THA) (ARG) (BRA) (CHI) (MOR)]Submitted to CRO for decision (Doc.
42.271 )
Issue 16
ex 55.15 (b) Other woven fabrics of
synthetic staple fibres:
bleached ( other than dyed
white)[CTHS by bleaching] (IND, PAK, SG, DOM,CH, GUA)
[CTH] (JPN, US, ARG, MEX, EC, CAN,
BRA, AUS, EGY, NZ, THA, HK, PHI, TUR,CHI, COL, MOR, KOR)Submitted to CRO for decision (Doc.
41.821)
Issue 11
ex 55.15 (c) Other woven fabrics of
synthetic staple fibres:
printed, dyed (including dyed
white)[Change by permanent dyeing or permanentprinting] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
preparatory or finishing operations] (EGY,
KOR, AUS, COL)G/RO/45/Ad d.1/Rev.2
Page 195HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two or
more of the following finishing operations:
bleaching, shrinking, fulling, napping,decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 55.15 (d) Other CTH Basket 1 (Endorsed by CRO)
- Of polyester staple fibres : As indicated at split heading level
5515.11 --   Mixed mainly or solely
with viscose rayon staple
fibres
5515.12 --   Mixed mainly or solely
with man-made filaments
5515.13 --   Mixed mainly or solely
with wool or fine animal hair
5515.19 --   Other
- Of acrylic or modacrylicstaple fibres :
5515.21 --   Mixed mainly or solely
with man-made filaments
5515.22 --   Mixed mainly or solely
with wool or fine animal hair
5515.29 --   Other
- Other woven fabrics :
5515.91 --   Mixed mainly or solely
with man-made filamentsG/RO/45/Ad d.1/Rev.2
Page 196
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5515.92 --   Mixed mainly or solely
with wool or fine animal hairAs indicated at the split heading level
5515.99 --   Other
55.16 Woven fabrics of artificial
staple fibres.As indicated at split heading level
ex 55.16 (a) Woven fabrics of artificial
staple fibres: coated or
impregnated[CTHS by coating or impregnation (IND),
NOR, KOR, CH, PAK, SG, DOM, EGY,PHI, GUA)]
[CTH (JPN) (COL) (EC) (KOR) (MEX)
(CAN) (US) (TUR) (TH) (NZ) (AUS) (HK)
(THA) (ARG) (BRA) (CHI) (MOR)]Submitted to CRO for decision
(Doc. 42.271 )Issue 16
ex 55.16 (b) Woven fabrics of artificial
staple fibres: bleached (other
than dyed white)[CTHS by bleaching] (IND, PAK, SG, DOM,
CH, GUA)
[CTH] (JPN, US, ARG, MEX, EC, CAN,BRA, AUS, EGY, NZ, THA, HK, PHI, TUR,
CHI, COL, MOR, KOR)Submitted to CRO for decision (Doc.
41.821)
Issue 11
ex 55.16 (c) Woven fabrics of artificial
staple fibres: printed, dyed
(including dyed white)[Change by permanent dyeing or permanent
printing] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)G/RO/45/Ad d.1/Rev.2
Page 197HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
preparatory or finishing operations] (EGY,KOR, AUS, COL)
[Change from unbleached fabric, providedboth dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two ormore of the following finishing operations:
bleaching, shrinking, fulling, napping,
decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 55.16 (d) Other CTH Basket 1 (Endorsed by CRO)
- Containing 85 % or more
by weight of artificial staple
fibres :As indicated at split heading level
5516.11 --   Unbleached or bleached
5516.12 --   Dyed
5516.13 --   Of yarns of different
colours
5516.14 --   Printed
- Containing less than 85 %
by weight of artificial staplefibres, mixed mainly or
solely with man-made
filaments :
5516.21 --   Unbleached or bleached :
5516.22 --   DyedG/RO/45/Ad d.1/Rev.2
Page 198
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5516.23 --   Of yarns of different
coloursAs indicated at the split heading level
5516.24 --   Printed
- Containing less than 85 %
by weight of artificial staplefibres, mixed mainly or
solely with wool or fine
animal hair :
5516.31 --   Unbleached or bleached :
5516.32 --   Dyed
5516.33 --   Of yarns of different
colours
5516.34 --   Printed
- Containing less than 85 %
by weight of artificial staplefibres, mixed mainly or
solely with cotton :
5516.41 --   Unbleached or bleached
5516.42 --   Dyed
5516.43 --   Of yarns of different
colours
5516.44 --   Printed
- Other :
5516.91 --   Unbleached or bleached :
5516.92 --   Dyed
5516.93 --   Of yarns of different
colours
5516.94 --   PrintedG/RO/45/Ad d.1/Rev.2
Page 199CHAPTER 56
Primary rule:
Section Note :    Submitted to CRO fo r decision (Doc.OC 0023E2, Issue No.74)
[Minor processing operations not affecting origin.
For the purposes of determining the country of origin for goods falling within Section XI  that are not wholly obtained in one country, the
following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such proc esses result in
changes of classification:
a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;
b) Cutting fabrics, yarns or other textile materials; or separating goods produced in the finished state by cutting along dividi ng threads;
c) Assembling or joining goods by sewing or stitching fo r convenience of shipment or other temporary purposes;
d) Putting up goods for retail sale or in sets or ensembles.  (US)]
Chapter Note:
For headings 56.01 and 56.09, those rules which refer to a change of  heading or subheading shall not apply to changes which are  the result
solely of trimming or cutting.  Basket 1
[Product Specific] [Chapter] Residual Rule    Submit ted to CRO for decision (Doc.OC0023E2, Issue No.77)
[The country of origin of goods of this Chapter shall be the country in which the textile fabric was woven and knit.  (CAN)]G/RO/45/Ad d.1/Rev.2
Page 200
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
Chapter 56 Wadding, felt and
nonwovens; special yarns;
twine, cordage, ropes andcables and articles thereof
56.01 Wadding of textile
materials and articles
thereof; textile fibres, not
exceeding 5 mm in length
(flock), textile dust and millneps.As indicated at subheading level
5601.10 - Sanitary towels and
tampons, napkins and napkin
liners for babies and similarsanitary articles, of waddingCTSH Basket 1
(Endorsed by CRO with  the
following  remark:“ This decision  is  based on the
agreement in TCRO that simple
cutting is not origin-conferring
process “)
- Wadding; other articles ofwadding :
5601.21 --   Of cotton CTH Basket 1
(Endorsed by CRO with  the
following  remark:
“ This decision  is  based on the
agreement in TCRO that simple
cutting is not origin-conferringprocess “ )G/RO/45/Ad d.1/Rev.2
Page 201HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5601.22 --   Of man-made fibres CTH Basket 1
(Endorsed by CRO with  the
following  remark:“ This decision  is  based on the
agreement in TCRO that simple
cutting is not origin-conferring
process “ )
5601.29 --   Other CTH Basket 1
(Endorsed by CRO with  the
following  remark:“ This decision  is  based on the
agreement in TCRO that simple
cutting is not origin-conferring
process “ )
5601.30 - Textile flock and dust and
mill nepsCTH Basket 1
(Endorsed by CRO with  the
following  remark:
“ This decision  is  based on the
agreement in TCRO that simple
cutting is not origin-conferring
process “ )
56.02 Felt, whether or not
impregnated, coated,
covered or laminated.As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 202
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 56.02 (a) Felt :  impregnated, coated,
covered or laminated[Change to felt impregnated, coated, covered
or laminated of this heading from felt not
impregnated, coated, covered or laminated ofthe same heading, provided that one side of
the felt is wholly impregnated, coated,
covered or laminated and such impregnating,
coating, covering or laminating can be seen
with the naked eye. (JPN) (MAL) (AUS)(COL) (EGY)]Submitted to CRO for decision (Doc.
42.271)
Issue 18
[ CTHS (CH) (IND) (NOR) (KOR) (PAK)(SG) (DOM) (PHI) (GUA)]
[ Change from fibres of any other heading; orChange to this split heading from unbleached
felt (EC) (TUR) (MOR)]
[CTH (CAN) (MEX) (US) (BRA) (THA)
(NZ) (ARG) (CH)]
ex 56.02 (b) Felt: printed,dyed (including
dyed white)[Change by permanent dyeing or permanentprinting] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision (Doc.
42.271)
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached fabrics,
accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)G/RO/45/Ad d.1/Rev.2
Page 203HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
preparatory or finishing operations] (EGY,KOR, AUS, COL)
[Change from unbleached fabric, providedboth dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two ormore of the following finishing operations:
bleaching, shrinking, fulling, napping,
decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 56.02 (c) Other CTH Basket 1 (Endorsed by CRO)
5602.10 - Needleloom felt and stitch-
bonded fibre fabricsAs indicated at split heading level
- Other felt, not impregnated,
coated, covered or
laminated :
5602.21 --   Of wool or fine animal
hair
5602.29 --   Of other textile materials
5602.90 - Other
56.03 Nonwovens, whether or not
impregnated, coated,
covered or laminated.As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 204
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 56.03 (a) Nonwovens : impregnated,
coated, covered or laminated[Change to nonwovens, impregnated, coated,
covered or laminated of this heading from
nonwovens not impregnated, coated, coveredor laminated of the same heading, provided
that one side of the felt is wholly
impregnated, coated, covered or laminated
and such impregnating, coating, covering or
laminating can be seen with the naked  eye.(JPN) (MAL) (AUS) (COL) (EGY)]Submitted to CRO for decision (Doc.
42.271)
Issue 18
[CTHS (CH) (IND) (NOR) (KOR) (PAK)(SG) (DOM) (PHI) (GUA)]
[Change from fibres of any other heading; orChange to this split heading from unbleached
felt (EC) (TUR) (MOR)]
[CTH (CAN) (MEX) (US) (COL) (BRA)
(THA) (NZ) (ARG) (CH)]
ex 56.03 (b) Nonwovens: printed, dyed
(including dyed white)[Change by permanent dyeing or permanentprinting] (IND, SG, MOR, PHI, GUA,)Submitted to CRO for decision (Doc.
42.271)
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached fabrics,
accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)G/RO/45/Ad d.1/Rev.2
Page 205HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
preparatory or finishing operations] (EGY,KOR, AUS, COL)
[Change from unbleached fabric, providedboth dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two ormore of the following finishing operations:
bleaching, shrinking, fulling, napping,
decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 56.03 (c) Other CTH Basket 1 (Endorsed by CRO)
- Of man-made filaments : As indicated at split heading level
5603.11 --   Weighing not more than
25 g/m²
5603.12 --   Weighing more than 25
g/m² but not more than 70
g/m²
5603.13 --   Weighing more than 70
g/m² but not more than
150 g/m²
5603.14 --   Weighing more than 150
g/m²
- Other :
5603.91 --   Weighing not more than
25 g/m²G/RO/45/Ad d.1/Rev.2
Page 206
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5603.92 --   Weighing more than 25
g/m² but not more than
70 g/m²As indicated at split heading level
5603.93 --   Weighing more than 70
g/m² but not more than150 g/m²
5603.94 --   Weighing more than 150
g/m²
56.04 Rubber thread and cord,
textile covered; textile yarn,and strip and the like of
heading No. 54.04 or 54.05,
impregnated, coated,
covered or sheathed with
rubber or plastics.[CTH  (JPN) (CH) (EGY) (PHI) (MAL)
(COL) (EC) (KOR) (BRA) (TUR) (IND)(THA) (HK) (CHI) (PAK) (MOR) (AUS)
(NOR) (SG) (GUA)]
[CTH, except from heading 50.04 through
50.06, 51.06 through 51.10, 52.04 through
52.07, 53.06 through 53.08, 54.01 through54.06 or 55.08 through 55.11 (US) (MEX)
(CAN) (ARG)]Submitted to CRO for decision (Doc.
42.271)Issue 20
For 5604.10: CTH (Endorsed)
5604.10 - Rubber thread and cord,
textile coveredAs indicated at heading level
5604.20 -High tenacity yarn of
polyesters, of nylon or otherpolyamides or of viscose
rayon, impregnated or coated
5604.90 - OtherG/RO/45/Ad d.1/Rev.2
Page 207HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
56.05 Metallised yarn, whether or
not gimped, being textile
yarn, or strip or the like ofheading No. 54.04 or 54.05,
combined with metal in the
form of thread, strip or
powder or covered with
metal.CTH Endorsed
56.06 Gimped yarn, and strip
and the like of heading No.54.04 or 54.05, gimped
(other than those of
heading No. 56.05 and
gimped horsehair yarn);
chenille yarn (includingflock chenille yarn); loop
wale-yarn.CTH, except by cutting only.
56.07 Twine, cordage, ropes and
cables, whether or notplaited or braided and
whether or not
impregnated, coated,
covered or sheathed with
rubber or plasticsAs indicated at split heading level
ex 56.07 (a) Twine, cordage, ropes and
cables, not plaited or braided
and not impregnated, coated,
covered or sheathed with
rubber or plasticsSubmitted to CRO for decision (Doc.
42.271)Issue 23G/RO/45/Ad d.1/Rev.2
Page 208
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH (CH) (COL) (MAL) (EC) (TUR)
(IND) (TH) (AUS) (HK) (CHI) (DOM)
(KOR) (MOR) (JPN) (EGY) (ARG)][CTH, except from heading 50.04 through
50.06, 51.06 through 51.10, 52.04 through
52.07, 53.06 through 53.08, 54.01 through
54.06, 55.08 through 55.11 or 56.04 (MEX)
(US) (BRA) (CAN)](Doc. 42.271/Cor  )
[ CTH, except from heading 50.04 through
50.06, 51.06 through 51.10, 52.04 through52.07,53.05, 53.06 through 53.08, 54.01
through 54.06, 55.08 through 55.11 or 56.04
(PHI)]
ex  56.07 (b) Twine, cordage, ropes and
cables, plaited or braided or
impregnated, coated, covered
or sheathed with rubber or
plastics[ CTH; or
Change to twine, cordage, rope and cables
impregnated, coated, covered or sheathed
with rubber or plastics of this heading from
twine, cordage, rope and cables  not
impregnated, coated, covered or sheathed
with rubber or plastics of the same heading,
provided that the change is the result of
being wholly impregnated, coated, covered or
sheathed with rubber or plastics and such
impregnating, coating, covering or sheathing
can be seen with the naked  eye. ]Submitted to CRO for decision ( oc.
42.271)
Issue 24
[ CTH (EGY) (CAN) (KOR) (CH) (COL)(MAL) (EC) (TUR) (IND) (THA) (JPN)
(HK)](Doc. 42.271/Cor.)G/RO/45/Ad d.1/Rev.2
Page 209HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[ CTH, except from heading 50.04 through
50.06, 51.06 through 51.10, 52.04 through
52.07, 53.06 through 53.08, 54.01 through54.06, 55.08 through 55.11 or 56.04 (MEX)
(US) (BRA) (NZ) (AUS)]
[ CTH, except from heading 50.04 through50.06, 51.06 through 51.10, 52.04 through
52.07,53.05, 53.06 through 53.08, 54.01
through 54.06, 55.08 through 55.11 or 56.04
(PHI)]
5607.10 - Of jute or other textile bast
fibres of heading No. 53.03As indicated at heading and split heading
level
- Of sisal or other textile
fibres of the genus Agave
5607.21 --   Binder or baler twine
5607.29 --   Other
5607.30 - Of abaca (Manila hemp or
Musa textilis  Nee) or other
hard (leaf) fibresAs indicated at heading and split heading
level
- Of polyethylene or
polypropylene :
5607.41 --   Binder or baler twine
5607.49 --  Other
5607.50 - Of other synthetic fibres
5607.90 - Other
56.08 Knotted netting of twine,
cordage or rope; made up
fishing nets and other made
up nets, of textile materials.As indicated at split heading level
ex 56.08 (a) Knotted netting of twine,
cordage or ropeCTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.1/Rev.2
Page 210
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 56.08 (c) Made up fishing nets and
other made up netsCTH except from heading 58.04 Submitted to CRO for decision (Doc.
42.271)
Issue 26, 27
- Of man-made textilematerials :As indicated at heading and split heading
level
5608.11 --   Made up fishing nets
5608.19 --   Other
5608.90 - Other
56.09 Articles of yarn, strip or
the like of heading No.
54.04 or 54.05, twine,
cordage, rope or cables, not
elsewhere specified or
included .CTH EndorsedG/RO/45/Ad d.1/Rev.2
Page 211CHAPTER 57
Primary rule:
Section Note :    Submitted to CRO fo r decision (Doc.OC 0023E2, Issue No.74)
[Minor processing operations not affecting origin.
For the purposes of determining the country of origin for goods falling within Section XI  that are not wholly obtained in one country, the
following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such proc esses result in
changes of classification:
a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;
b) Cutting fabrics, yarns or other textile materials; or separating goods produced in the finished state by cutting along dividi ng threads;
c) Assembling or joining goods by sewing or stitching fo r convenience of shipment or other temporary purposes;
d) Putting up goods for retail sale or in sets or ensembles.  (US)]
Chapter Note:
For heading 57.04 those rules which refer to a change of heading or subheading shall not apply to changes which are the result solely of
trimming or cutting to rectangular (including square) shape.  Basket 1
[Product Specific] [Chapter] Residual Rule    Submit ted to CRO for decision (Doc.OC0023E2, Issue No.77)
[The country of origin of goods of this Chapter shall be the country in which the textile fabric was woven and knit.  (CAN)]
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
Chapter 57 Carpets and other textile
floor coveringsG/RO/45/Ad d.1/Rev.2
Page 212
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
57.01 Carpets and other textile
floor coverings, knotted,
whether or not made up.CTH Basket 1 (Endorsed by CRO)
5701.10 - Of wool or fine animal hair As indicated at heading level
5701.90 - Of other textile materials
57.02 Carpets and other textile
floor coverings, woven, nottufted or flocked, whether
or not made up, including
"Kelem", "Schumacks",
"Karamanie" and similar
hand-woven rugs. As indicated at split heading level
ex 57.02 (a) Industrial carpets: printed,
dyed (including dyed white )[Change by dyeing or printing (CH)] Submitted to CRO for decision (Doc.
42.271)
Issue 12, 13
[CTH (JPN) (EGY) (PHI) (MAL)(COL)(EC) (KOR) (CAN) (BRA) (TUR)
(IND)(US) (MEX) (TH) (PAK)]
ex 57.02( b) Other CTH Basket 1 (Endorsed by CRO)
5702.10 -"Kelem", "Schumacks",
"Karamanie" and similar
hand-woven rugsAs indicated at heading and split heading
level
5702.20 - Floor coverings of coconut
fibres (coir)
- Other, of pile construction,
not made up :
5702.31 --   Of wool or fine animal
hair
5702.32 --   Of man-made textile
materials
5702.39 --   Of other textile materialsG/RO/45/Ad d.1/Rev.2
Page 213HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
- Other, of pile construction,
made up  :As indicated at split heading level
5702.41 --   Of wool or fine animal
hair
5702.42 --   Of man-made textile
materials
5702.49 --   Of other textile materials
- Other, not of pile
construction, not made up :
5702.51 --   Of wool or fine animal
hair
5702.52 --   Of man-made textile
materials
5702.59 --   Of other textile materials
- Other, not of pileconstruction, made up :
5702.91 --   Of wool or fine animal
hair
5702.92 --   Of man-made textile
materials
5702.99 --   Of other textile materials
57.03 Carpets and other textile
floor coverings, tufted,
whether or not made up. As indicated at split heading level
ex 57.03 (a) Industrial carpet: printed,
dyed (including dyed white)[Change by dyeing or printing (CH)] Submitted to CRO for decision (Doc.
42.271)
Issue 12, 13
[CTH (JPN) (CH) (EGY) (PHI) (MAL)(COL) (EC) (KOR) (CAN) (BRA) (TUR)
(IND)(US) (MEX) (TH) (PAK)]
ex 57.03 (b) Other CTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.1/Rev.2
Page 214
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5703.10 - Of wool or fine animal hair As indicated at heading and split heading
level
5703.20 - Of nylon or other
polyamides
5703.30 - Of other man-made textile
materials
5703.90 - Of other textile materials
57.04 Carpets and other textile
floor coverings, of felt, not
tufted or flocked, whetheror not made up.CTH, except from heading 56.02
5704.10 - Tiles, having a maximum
surface area of 0.3 m²As indicated at split heading level
5704.90 - Other
57.05 Other carpets and other
textile floor coverings,whether or not made up.CTH Basket 1 (Endorsed by CRO )G/RO/45/Ad d.1/Rev.2
Page 215CHAPTER 58
Primary rule:
Section Note :    Submitted to CRO fo r decision (Doc.OC 0023E2, Issue No.74)
[Minor processing operations not affecting origin.
For the purposes of determining the country of origin for goods falling within Section XI  that are not wholly obtained in one country, the
following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such proc esses result in
changes of classification:
a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;
b) Cutting fabrics, yarns or other textile materials; or separating goods produced in the finished state by cutting along dividi ng threads;
c) Assembling or joining goods by sewing or stitching fo r convenience of shipment or other temporary purposes;
d) Putting up goods for retail sale or in sets or ensembles.  (US)]
Chapter Note :
For the purposes of heading 58.10 embroidery  in strips or in motifs means:
a) embroidered fabric not exceeding 30 cm in width (strips);
b) embroidery in a motif, whether or not rectangular in shape, whic h is capable of being enclosed in a square or rectangular fra me the area of
which is no more than 1 square meter. Basket 1
[Product Specific] [Chapter] Residual Rule    Submit ted to CRO for decision (Doc.OC0023E2, Issue No.77)
[The country of origin of goods of this Chapter shall be the country in which the textile fabric was woven and knit.  (CAN)]
[When application of the primary rules of this chapter (includi ng the product specific rules provided in the matrix) does not r esult in a
determination of a country of origin, the country of origin shall be determined as follows:G/RO/45/Ad d.1/Rev.2
Page 216
1. The country of origin of quilted fabrics of heading 58.11 of this Chapter shall be the country in which the exterior textile fabric was
formed, or in the case of a good containing textile fabrics of more than one country,  the origin of the good is the country in  which the exterior
textile fabric that predominates by weight was formed.   (US)]
CHAPTER 58
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
Chapter 58 Special woven fabrics;
tufted textile fabrics; lace;
tapestries; trimmings;
embroideryAs indicated at heading level
58.01 Woven pile fabrics and
chenille fabrics, other thanfabrics of heading No. 58.02
or 58.06 .As indicated at split heading level
ex 58.01 (a) Fabrics:  impregnated,
coated, covered or laminated[Change to fabrics, impregnated, coated,
covered or laminated with plastics, rubber orother substances of this heading from the
fabrics not impregnated, coated, covered or
laminated of the same heading, provided that
one side of the fabrics is wholly impregnated,
coated, covered or laminated and suchimpregnating, coating, covering or laminating
can be seen with the naked eye (JPN) (MAL)
(AUS) (COL) (EGY)]Submitted to CRO for decision (Doc.
42.271 )Issue 18
[Change to this split heading fromunbleached fabrics of any other heading (EC)
(TUR) (MOR)]G/RO/45/Ad d.1/Rev.2
Page 217HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to fabrics, impregnated, coated or
covered of this heading from fabrics, not
impregnated, coated or covered of the sameheading (KOR) (IND)(NOR) (PAK) (SG)
(DOM) (PHI)]
[CTH (CH) (CAN) (MEX) (US) (BRA)(THA) (NZ) (SG) (CHI) [ARG]]
ex 58.01 (b) Fabrics:  bleached (other than
dyed white)[CTHS by bleaching (IND) (PAK) (SG)(DOM) (CH) (GUA)]Submitted to CRO for decision (Doc.
42.271 )
Issue 11
[CTH (CH) (EGY) (COL) (CAN) (MEX)(US) (BRA) (THA) (JPN) (MAL) (PHI)
(KOR) (IND) (EC) (TUR) (HK) (ARG)
(AUS) (NZ) (CHI) (MOR)]
ex 58.01 (c) Fabrics:  printed, dyed
(including dyed white)[Change by permanent dyeing or permanent
printing] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision (Doc.
42.271 )
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,
accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transferpaper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
preparatory or finishing operations] (EGY,
KOR, AUS, COL)G/RO/45/Ad d.1/Rev.2
Page 218
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two or
more of the following finishing operations:
bleaching, shrinking, fulling, napping,decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 58.01 (d) Other CTH Basket 1 (Endorsed by CRO)
5801.10 - Of wool or fine animal hair As indicated at split heading level
- Of cotton :
5801.21 --   Cut weft pile fabrics
5801.22 --   Cut corduroy
5801.23 --   Other weft pile fabrics
5801.24 --   Warp pile fabrics, épinglé
(uncut)
5801.25 --   Warp pile fabrics, cut
5801.26 --   Chenille fabrics
- Of man-made fibres :
5801.31 --   Uncut weft pile fabrics
5801.32 --   Cut corduroy
5801.33 --   Other weft pile fabrics
5801.34 --   Warp pile fabrics, épinglé
(uncut)
5801.35 --   Warp pile fabrics, cut
5801.36 --   Chenille fabrics
5801.90 - Of other textile materialsG/RO/45/Ad d.1/Rev.2
Page 219HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
58.02 Terry towelling and similar
woven terry fabrics, other
than narrow fabrics ofheading No. 58.06; tufted
textile fabrics, other than
products of heading No.
57.03.As indicated at split heading level
ex 58.02 (a) Fabrics:  impregnated,
coated, covered or laminated[Change to fabrics, impregnated, coated,
covered or laminated with plastics, rubber or
other substances of this heading from thefabrics not impregnated, coated, covered or
laminated of the same heading, provided that
one side of the fabrics is wholly impregnated,
coated, covered or laminated and such
impregnating, coating, covering or laminatingcan be seen with the naked eye (JPN) (MAL)
(AUS) (COL) (EGY)]Submitted to CRO for decision (Doc.
42.271 )
Issue 18
[Change to this split heading fromunbleached fabrics of any other heading (EC)(TUR) (MOR)]
[Change to fabrics, impregnated, coated orcovered of this heading from fabrics, not
impregnated, coated or covered of the same
heading (KOR) (IND) (NOR) (PAK) (SG)
(DOM) (PHI) (GUA)]
[CTH (CH) (COL) (CAN) (MEX) (US)
(BRA) (THA) (NZ) (AUS) [ARG]]
ex 58.02 (b) Fabrics:  bleached (other than
dyed white)[CTHS by bleaching (IND) (PAK) (SG)(DOM) (CH) (GUA)]Submitted to CRO for decision (Doc.
42.271 )
Issue 11G/RO/45/Ad d.1/Rev.2
Page 220
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH (CH) (EGY) (COL) (CAN) (MEX)
(US) (BRA) (THA) (KOR) (IND) (JPN)
(PHI) (MAL)  (EC) (TUR) (HK) (ARG)(AUS) (NZ) (CHI) (MOR)]
ex 58.02 (c) Fabrics: printed, dyed
(including dyed white)[Change by permanent dyeing or permanentprinting] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision (Doc.
42.271 )
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,
accompanied by preparatory or finishingoperation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least twopreparatory or finishing operations] (EGY,
KOR, AUS, COL)
[Change from unbleached fabric, providedboth dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country] (JPN)
[CTH, or change within the heading whenattained by dyeing and printing plus two or
more of the following finishing operations:
bleaching, shrinking, fulling, napping,
decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)G/RO/45/Ad d.1/Rev.2
Page 221HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH] (CAN, MEX, BRA, ARG, THA, US)
ex 58.02 (d) Other CTH Basket 1 (Endorsed by CRO)
- Terry towelling and similar
woven terry fabrics of cotton:As indicated at split heading level
5802.11 --   Unbleached
5802.19 --   Other
5802.20 - Terry towelling and similar
woven terry fabrics, of other
textile materials
5802.30 - Tufted textile fabrics
58.03 Gauze, other than narrow
fabrics of heading No. 58.06As indicated at split heading level
ex 58.03 (a) Gauze, other than narrow
fabrics of heading 58.06:
impregnated, coated, covered
or laminated[Change to this split heading from
unbleached fabrics of any other heading (EC)
(TUR) (MOR) (EGY)]Submitted to CRO for decision (Doc.
42.271 )
Issue 18
[Change to fabrics, impregnated, coated or
covered of this heading from fabrics, not
impregnated, coated or covered of the same
heading (KOR) (IND) (NOR) (PAK) (SG)
(DOM) (PHI) (GUA)]
[CTH (CH) (EGY) (COL) (CAN) (MEX)(US) (BRA) (THA) (JPN) (PHI) (MAL) (NZ)
(AUS)]
ex 58.03 (b) Gauze, other than narrow
fabrics of heading 58.06:
bleached (other than dyed
white)[CTHS by bleaching (IND) (PAK) (SG)
(DOM) (CH) (GUA)]
[CTH (CH) (EGY) (COL) (CAN) (MEX)
(US) (BRA) (THA) (KOR) (JPN) (PHI)
(MAL) (EC) (TUR) (HK) (ARG) (AUS)(NZ) (CHI) (MOR)]Submitted to CRO for decision (Doc.
42.271)
Issue 11G/RO/45/Ad d.1/Rev.2
Page 222
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 58.03 (c) Gauze, other than narrow
fabrics of heading 58.06:
printed, dyed (including dyed
white)[Change by permanent dyeing or permanent
printing] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision (Doc.
42.271 )
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
preparatory or finishing operations] (EGY,
KOR, AUS, COL)
[Change from unbleached fabric, providedboth dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two ormore of the following finishing operations:
bleaching, shrinking, fulling, napping,
decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 58.03 (d) Other CTH Basket 1 (Endorsed by CRO)
5803.10 - Of cotton As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 223HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5803.90 - Of other textile materials
58.04 Tulles and other net
fabrics, not including
woven, knitted or crocheted
fabrics; lace in the piece, instrips or in motifs, other
than fabrics of heading No.
60.02.As indicated at split heading level
ex 58.04 (a) Tulles 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 60.02:  impregnated,
coated, covered or laminated[Change to tulles, other net fabrics or lace
impregnated, coated, covered or laminated
with plastics, rubber or other substances of
this heading from the tulles, other net fabrics
or lace not impregnated, coated, covered or
laminated of the same heading, provided thatone side of  the tulles, other net fabrics and
lace is wholly impregnated, coated, covered
or laminated and such impregnating, coating,
covering or laminating can be seen with the
naked eye (JPN) (MAL) (AUS) (COL)(EGY)]Submitted to CRO for decision (Doc.
42.271 )
Issue 18
[Change to this split heading from
unbleached fabrics of any other heading (EC)
(TUR) (MOR)]
[Change to fabrics, impregnated, coated orcovered of this heading from fabrics, not
impregnated, coated or covered of the sameheading (KOR) (IND) (NOR) (PAK) (SG)
(DOM) (PHI) (GUA)]
[CTH (CH) (CAN) (MEX) (US) (BRA)(THA) (NZ) (ARG)]G/RO/45/Ad d.1/Rev.2
Page 224
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 58.04 (b) Tulles 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 60.02:  bleached
(other than dyed white)[CTHS by bleaching (IND) (PAK) (SG)
(DOM) (CH) (GUA)]
[CTH (CH) (EGY) (COL) (CAN) (MEX)(US) (BRA) (THA) (KOR) (JPN) (PHI)
(MAL) (EC) (TUR) (HK) (ARG) (AUS)
(NZ) (CHI) (MOR)]Submitted to CRO for decision (Doc.
42.271 )
Issue 11
ex 58.04 (c) Tulles 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 60.02: printed, dyed
(including dyed white)[Change by permanent dyeing or permanent
printing] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision (Doc.
42.271 )
Issue 12, 13
[Change by dyeing or printing plus at least
one other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,when this change is attained by printing ordyeing of unbleached or prebleached fabrics,
accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
preparatory or finishing operations] (EGY,
KOR, AUS, COL)G/RO/45/Ad d.1/Rev.2
Page 225HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two or
more of the following finishing operations:
bleaching, shrinking, fulling, napping,decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 58.04 (d) Other CTH Basket 1 (Endorsed by CRO)
5804.10 - Tulles and other net fabrics As indicated at split heading level
- Mechanically made lace :
5804.21 --   Of man-made fibres
5804.29 --   Of other textile materials
5804.30 - Hand-made lace
58.05 Hand-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.CTH Basket 1 (Endorsed by CRO)
58.06 Narrow woven fabrics,
other than goods of headingNo. 58.07; narrow  f
abrics
consisting of warp without
weft assembled by means of
an adhesive (bolducs) As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 226
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 58.06 (a) Narrow woven fabrics, other
than goods of heading
58.07:impregnated, coated,
covered or laminated[Change to this split heading from
unbleached fabrics of any other heading (EC)
(TUR) (MOR) (EGY)]Submitted to CRO for decision (Doc.
42.271 )
Issue 18
[Change to fabrics, impregnated, coated orcovered of this heading from fabrics, not
impregnated, coated or covered of the same
heading (KOR) (IND) (NOR) (PAK) (SG)
(DOM) (PHI) (GUA)]
[CTH (COL) (MAL) (THA) (BRA) (CAN)(MEX) (US) (NZ) (JPN) (AUS) (ARG)]
[CTH except from heading 50.07, 51.11through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08 , 55.12
through 55.16  or 58.01 through 58.03
(MEX) (US) (NZ) (AUS)]
[CTH, except heading 50.07, 51.11 through
51.13, 52.08 through 52.12, 53.09 through
53.11, 54.07 through 54.08, 55.12 through
55.16 or 58.01 through 58.05 (JPN) (EGY)]
[CTH, except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16 or 58.01 (CAN)]
ex 58.06 (b) Narrow woven fabrics, other
than goods of heading 58.07:
bleached (other than dyed
white)[CTHS by bleaching (IND) (PAK) (SG)(DOM) (CH) (GUA)]Submitted to CRO for decision (Doc.
42.271 )Issue 11
[CTH (COL) (PHI) (MAL) (THA) (BRA)(KOR)]G/RO/45/Ad d.1/Rev.2
Page 227HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from yarn of any other heading
(EC)(TUR)]
[CTH except from heading 50.07, 51.11through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08 , 55.12through 55.16  or 58.01 through 58.03
(MEX) (US)]
[ CTH, except heading 50.07, 51.11 through51.13, 52.08 through 52.12, 53.09 through
53.11, 54.07 through 54.08, 55.12 through55.16 or 58.01 through 58.05 (JPN) (EGY)]
[ CTH, except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12through 55.16 or 58.01   for other goods of
this split heading (CAN)]
ex 58.06 (c) Narrow woven fabrics, other
than goods of heading 58.07:
printed, dyed (including dyed
white)[Change by permanent dyeing or permanentprinting] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision (Doc.
42.271 )
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,
when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,
accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transferpaper.] (EC, CH, PAK, TUR, NOR)G/RO/45/Ad d.1/Rev.2
Page 228
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
preparatory or finishing operations] (EGY,KOR, AUS, COL)
[Change from unbleached fabric, providedboth dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two ormore of the following finishing operations:
bleaching, shrinking, fulling, napping,
decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 58.06 (d) Other narrow woven fabrics CTH except from fabrics/ Terminologies as
indicated belowBasket 1
[ Change from yarn of any other heading
(EC)(TUR)
CTH except from heading 50.07, 51.11through 51.13, 52.08 through 52.12, 53.09through 53.11, 54.07 through 54.08 , 55.12
through 55.16  or 58.01 through 58.03
(MEX) (US)
 CTH, except heading 50.07, 51.11 through51.13, 52.08 through 52.12, 53.09 through53.11, 54.07 through 54.08, 55.12 through
55.16 or 58.01 through 58.05 (JPN) (EGY)G/RO/45/Ad d.1/Rev.2
Page 229HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
 CTH, except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12through 55.16 or 58.01 (CAN)]
ex 58.06 (e) Fabrics consisting of warp
without weft assembled by
means of an adhesive
(bolducs)CTH Basket 1 (Endorsed by CRO)
5806.10 - Woven pile fabrics
(including terry towelling
and similar terry fabrics) and
chenille fabricsAs indicated at heading and split heading
level
5806.20 - Other woven fabrics,
containing by weight 5 % or
more of elastomeric yarn or
rubber thread
- Other woven fabrics :
5806.31 --   Of cotton
5806.32 --   Of man-made fibres
5806.39 --   Of other textile materials
5806.40 - Fabrics consisting of warp
without weft assembled by
means of an adhesive
(bolducs)
58.07 Labels, badges and similar
articles of textile materials,in the piece, in strips or cut
to shape or size, not
embroidered .As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 230
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 58.07 (a) Labels, badges and similar
articles of textile materials, in
the piece, in strips or cut to
shape or size, not
embroidered:  printed, dyed
(including dyed white)[ Change to any product of this split heading
when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,accompanied by preparatory or finishing
operations.  Thermoprinting has to be
accompanied by printing of the transfer paper
(EC) (TUR) (CH) (PAK) (NOR)]Submitted to CRO for decision (Doc.
42.271 )
Issue 12, 13, 30
[CTH (CH) (COL) (KOR) (PHI) (MOR)
(IND) (EGY) (THA) (BRA) (PAK) (HK)
(ARG) (CHI) (NOR) (NZ) (JPN) (GUA)]
[CTH, except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.02 through 56.03, 58.03,
58.06, 58.09 through 58.10, 59.03, 59.07,60.01, 60.02 or subheading 6307.90 (MEX)
(US) (CAN) (AUS)]
ex 58.07 (b) Other CTH, except by cutting only Submitted to CRO for decision (Doc.
42.271 )
Issue 30
(Doc. 42.271/Cor.)
5807.10 -Woven As indicated at heading and split heading
level
5807.90 - Other
58.08 Braids in the piece;
ornamental trimmings inthe piece, without
embroidery, other than
knitted or crocheted;
tassels, pompons and
similar articles.As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 231HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 58.08 (a) Braids in the piece;
ornamental trimmings in the
piece, without embroidery,
other than knitted or
crocheted; tassels, pompons
and similar articles:  printed,
dyed (including dyed white)[Change to any product of this split heading
when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,felt or nonwovens, accompanied by
preparatory or finishing operations.
Thermoprinting has to be accompanied by
printing of the transfer paper. (EC) (TUR)]Submitted to CRO for decision (Doc.
42.271 )
Issue 12, 13, 31, 32
[CTH (CH) (COL) (KOR) (IND) (EGY)
(JPN) (PHI) (BRA) (TH) (PAK) (CAN)]
[CTH, except from heading 50.04 through
50.06, 51.06 through 51.10, 52.04 through
52.07, 53.06 through 53.08, 54.01 through
54.06 or 55.08 through 55.11 for braids of
this split heading;
CTH, except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16 or 56.02 through 56.03 for
ornamental trimmings of this split heading;
CTH for tassels, pompons and similar articleof this split heading (US) (MEX)]
ex 58.08 (b) ornamental trimmings in the
piece, without embroidery,
other than knitted or
crochetedCTH, except by cutting only
ex 58.08 (c) Other CTHG/RO/45/Ad d.1/Rev.2
Page 232
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5808.10 - Braids in the piece As indicated at heading and split heading
level
5808.90 - Other
58.09 Woven fabrics of metal
thread and woven fabricsof metallised yarn of
heading No. 56.05, of a kind
used in apparel, as
furnishing fabrics or for
similar purposes, notelsewhere specified or
included.As indicated at split heading level
ex 58.09 (a) Woven fabrics of metal
thread and woven fabrics of
metallised yarn of heading
56.05, of a kind used in
apparel, as furnishing fabrics
or for similar purposes, not
elsewhere specified or
included : bleached (other
than dyed white)[ CTHS by bleaching (IND) (PAK) (SG)
(DOM) (CH) (GUA)]Submitted to CRO for decision (Doc.
42.271 )Issue 11
[CTH (CH) (EGY) (COL) (CAN) (MEX)
(US) (BRA) (THA) (KOR) (JPN) (PHI)
(MAL) (EC) (TUR) (HK) (ARG) (AUS)
(NZ) (CHI) (MOR)]G/RO/45/Ad d.1/Rev.2
Page 233HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 58.09 (b) Woven fabrics of metal
thread and woven fabrics of
metallised yarn of heading
56.05, of a kind used in
apparel, as furnishing fabrics
or for similar purposes, not
elsewhere specified or
included :  printed, dyed
(including dyed white)[Change by permanent dyeing or permanent
printing] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision (Doc.
42.271 )
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
preparatory or finishing operations] (EGY,KOR, AUS, COL)G/RO/45/Ad d.1/Rev.2
Page 234
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two or
more of the following finishing operations:
bleaching, shrinking, fulling, napping,decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 58.09 (c) Woven fabrics of metal
thread and woven fabrics of
metallised yarn of heading
56.05, of a kind used in
apparel, as furnishing fabrics
or for similar purposes, not
elsewhere specified or
included : impregnated,
coated or covered[CTHS by coating or impregnation (IND),
NOR, KOR, CH, PAK, SG, DOM, EGY,
PHI, GUA)]
[CTH (JPN) (COL) (EC) (KOR) (MEX)(CAN) (US) (TUR) (TH) (NZ) (AUS) (HK)
(THA) (ARG) (BRA) (CHI) (MOR)]Submitted to CRO for decision (Doc.
42.271 )
Issue 16
(Doc. 42.271/Cor .)
ex 58.09 (d) Other CTH Basket 1 (Endorsed by CRO)
58.10 Embroidery in the piece, in
strips or in motifs .[CTH (COL) (KOR) (MOR) (IND) (THA)
(GUA) (EGY)]
[Change to this heading if the value of non-originating materials does not exceed 50% ofthe ex-works price of the product (EC)
(TUR) (ARG)]G/RO/45/Ad d.1/Rev.2
Page 235HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[The country of origin of the goods of this
heading shall be the country of embroidery
provided     the weight of the embroideryexceeds 25 % of the total weight of the fabric
and there is no unembroidered area greater
than that which can be enclosed within a
square the side of which is 7 cm (US) (MEX)
(CAN) (BRA)]
[The country of origin of the goods of thisheading shall be the country of embroideryprovided the distance between the edge of
plain fabric and the embroidery pattern, or
between patterns is not more than 80 cm
(CH) (PAK) (PHI) (JPN)]
5810.10 - Embroidery without visible
groundAs indicated at heading level
- Other embroidery :
5810.91 --   Of cotton As indicated at split heading level
5810.92 --   Of man-made fibres
5810.99 --   Of other textile materials
58.11 Quilted textile products in
the piece, composed of one
or more layers of textile
materials assembled with
padding by stitching orotherwise, other than
embroidery of heading No.
58.10As indicated at split heading levelG/RO/45/Ad d.1/Rev.2
Page 236
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 58.11 (a) Quilted 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 58.10:
printed, dyed (including dyed
white)[Change to any product of this split heading
when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,felt or nonwovens, accompanied by
preparatory or finishing operations.
Thermoprinting has to be accompanied by
printing of the transfer paper. (EC) (TUR)
(GUA)]Submitted to CRO for decision (Doc.
42.271 )
Issue 12, 13, 36
[CTH (EGY) (COL) (BRA) (THA) (JPN)(PHI) (IND) (PAK) (DOM) (CHI) (AUS)]
[CTH, except from heading 50.07, 51.11through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.02 through 56.03, 58.03,58.06, 58.09 through 58.10, 59.03, 59.07,
60.01, 60.02 or subheading 6307.90 (CAN)
(MEX) (US) [ARG]]
ex 58.11 (b) Quilted 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
58.10.: impregnated, coated
or covered[Change to this split heading fromunbleached fabrics, felt or nonwovens of any
other heading (EC) (TUR) (MOR) (EGY)]
[CTHS (IND, PAK, SG, DOM, PHI, GUA)]Submitted to CRO for decision (Doc.
42.271 )
Issue 18, 36
[CTH (CH) (COL) (BRA) (THA) (KOR)
(NOR) (JPN) (MAL)]G/RO/45/Ad d.1/Rev.2
Page 237HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH, except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12through 55.16, 56.02 through 56.03, 58.03,
58.06, 58.09 through 58.10, 59.03, 59.07,
60.01, 60.02 or subheading 6307.90 (CAN)
(MEX) (US)]
ex 58.11 (c) Other [CTH (EGY) (COL) (BRA) (THA) (JPN)(PHI) (IND) (AUS) (HK) (DOM) (CHI)
(AUS)]Submitted to CRO for decision (Doc.
42.271 )
Issue 36
[Change to this split heading from yarn ofany other heading (EC) (TUR) (GUA)]
[CTH except from heading 50.07, 51.11through 51.13, 52.08 through 52.12, 53.09through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.02 through 56.03, 58.03,
58.06, 58.09 through 58.10, 59.03, 59.07,
60.01, 60.02 or subheading 6307.90 (CAN)
(MEX) (US) [ARG]]G/RO/45/Ad d.1/Rev.2
Page 238
CHAPTER 59
Primary rule:
Section Note :    Submitted to CRO fo r decision (Doc.OC 0023E2, Issue No.74)
[Minor processing operations not affecting origin .
For the purposes of determining the country of origin for goods falling within Section XI  that are not wholly obtained in one country, the
following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such proc esses result in
changes of classification:
a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;
b) Cutting fabrics, yarns or other textile materials; or separating goods produced in the finished state by cutting along dividi ng threads;
c) Assembling or joining goods by sewing or stitching fo r convenience of shipment or other temporary purposes;
d) Putting up goods for retail sale or in sets or ensembles.  (US)]
[Product Specific] [Chapter] Residual Rule    Submit ted to CRO for decision (Doc.OC0023E2, Issue No.77)
[The country of origin of goods of this Chapter shall be the country in which the textile fabric was woven and knit.  (CAN)]
[When application of the primary rules of this chapter (includi ng the product specific rules provided in the matrix) does not r esult in a
determination of a country of origin, the country of origin shall be determined as follows:
[1. The country of origin of fabrics of this Chapter, except textile wall coverings of heading 59.05, shall be the country where  the textile
fabric was formed, or in the case of a good containing textile fabrics of more than one country,  the origin of the good is the  country in which
the textile fabric that predominates by weight was formed (US)]G/RO/45/Ad d.1/Rev.2
Page 239HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
Chapter 59 Impregnated, coated,
covered or laminated textile
fabrics; textile articles of a
kind suitable for industrial
useAs indicated at heading level
59.01 Textile fabrics coated with
gum or amylaceoussubstances, of a kind used
for the outer covers of
books or the like; tracing
cloth; prepared painting
canvas; buckram andsimilar stiffened textile
fabrics of a kind used for
hat foundations .[CTH (COL) (KOR) (IND) (SEN) (JPN)
(NOR) (EGY) (BRA) (PAK) (CH) (HK)(SG) (DOM) (PHI) (CHI) (AUS)]
[Change to this heading from unbleached
fabrics of any other heading (EC) (TUR)
(MOR)]Submitted to CRO for decision (Doc.
42.271 )Issue 37
[CTH except from fabrics of heading 50.07,51.11 through 51.13, 52.08 through 52.12,
53.09 through 53.11, 54.07 through 54.08,
55.12 through 55.16, 58.03, 58.06, 58.08 or
60.02 (MEX) (US) (ARG) (CAN) GUA)]
5901.10 - Textile fabrics coated with
gum or amylaceous
substances, of a kind used for
the outer covers of books or
the likeAs indicated at heading level
5901.90 -OtherG/RO/45/Ad d.1/Rev.2
Page 240
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
59.02 Tyre cord fabric of high
tenacity yarn of nylon or
other polyamides,polyesters or viscose rayon.CTH Basket 1 (Endorsed by CRO)
5902.10 - Of nylon or other
polyamidesAs indicated at heading level
5902.20 - Of polyesters As indicated at the split heading level
5902.90 - Other
59.03 Textile fabrics
impregnated, coated,
covered or laminated with
plastics, other than those of
heading No. 59.02.As indicated at split heading level
ex 59.03 (a) Textile fabrics impregnated,
coated, covered or laminated
with plastics, other than
those of heading No. 59.02.:
printed, dyed (including dyed
white)[Change by dyeing or printing (IND)] Submitted to CRO for decision (Doc.
42.271 )
Issue 12, 13, 37
[Change to any product of this split headingwhen this change is attained by printing or
dyeing of unbleached or prebleached fabrics,
accompanied by preparatory or finishing
operations. Thermoprinting has to be
accompanied by the printing of the transferpaper (EC) (TUR) (MOR)]
[CTH (CH) (COL)  (KOR) (EGY) (BRA)
(PAK) (HK) (PHI) (JPN) (AUS) (SG)
(DOM) (CHI)]G/RO/45/Ad d.1/Rev.2
Page 241HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12through 55.16, 58.03, 58.06, 58.08 or 60.02
(MEX) (US) (CAN)]
ex 59.03 (b) Other [CTH (CH) (COL ) (KOR) (EGY) (BRA)
(IND) (HK) (NOR) (PAK) (HK) (PHI) (JPN)
(AUS) (SG) (DOM ) (CHI)]Submitted to CRO for decision (Doc.
42.271 )
Issue 37
[Change to this split heading fromunbleached fabrics of any other heading (EC)
(TUR)] [(MOR)]
[CTH except from heading 50.07, 51.11through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12through 55.16, 58.03, 58.06, 58.08 or 60.02
(MEX) (US) (AUS) (CAN)]
5903.10 -With polyvinyl chloride As indicated at heading level
5903.20 -With polyurethane
5903.90 - Other
59.04 Linoleum, whether or not
cut to shape; floorcoverings consisting of a
coating or covering applied
on a textile backing,
whether or not cut to
shape.CTH Submitted to CRO for decision (Doc.
42.271 )Issue 38
5904.10 - Linoleum As indicated at heading level
- Other  :G/RO/45/Ad d.1/Rev.2
Page 242
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5904.91 - With a base consisting of
needleloom felt  or
nonwovens
5904.92 - With other textile base
59.05 Textile wall coverings . As indicated at split heading level
ex 59.05 (a) Textile wall coverings:
printed, dyed (including dyed
white )[Change to any product of this split heading
when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,
accompanied by preparatory or finishing
operations. Thermoprinting has to be
accompanied by printing of the transfer paper
(EC) (TUR)]Submitted to CRO for decision (Doc.
42.271 )
Issue 12, 13, 39
[CTH (CH) (COL) (KOR) (EGY) (BRA)
(JPN) (PHI) (CAN) (IND) (PAK) (NOR)
(AUS) (HK) (CHI) (THA)]
[CTH except from fabrics of heading 50.07,
51.11 through 51.13, 52.08 through 52.12,
53.09 through 53.11, 54.07 through 54.08,
55.12 through 55.16,56.03, 58.03, 58.06,
58.08 or 60.02 (MEX) (US) (AUS) (CAN)]
ex 59.05 (b) Other CTH, provided the starting material is
unbleached fabric, felt or non-woven fabricSubmitted to CRO for decision (Doc.
42.271 )
Issue 39
[CTH except from fabrics of heading 50.07,
51.11 through 51.13, 52.08 through 52.12,
53.09 through 53.11, 54.07 through 54.08,
55.12 through 55.16,56.03, 58.03, 58.06,
58.08 or 60.02 (MEX) (US) (AUS) (CAN)]G/RO/45/Ad d.1/Rev.2
Page 243HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
59.06 Rubberised textile fabrics,
other than those of heading
No. 59.02.[CTH for not impregnated, not coated, not
covered or laminated goods of this heading;
orCTH, provided that one side of the article is
wholly impregnated, coated, covered or
laminated with rubber  (JPN) (AUS) (THA)]Submitted to CRO for decision (Doc.
42.271 )
Issue 11, 12, 13, 37
[CTH (CH) (COL) (KOR)  (EGY) (BRA)
(NOR) (PAK) (HK) (HK) (CHI) (SG)
(DOM) (PHI)]
[Change to this heading from unbleached
fabrics of any other heading (EC) (TUR)
(MOR)]
[CC except from heading 50.07, 51.11through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12through 55.16, 58.03, 58.06, 58.08 or 60.02
(MEX) (US) (ARG) (CAN) (GUA)]
[ CTH; orChange within the heading by bleaching,
dyeing, printing, coating or impregnation
(IND) ]
5906.10 - Adhesive tape of a width
not exceeding 20 cmAs indicated  at heading level
- Other :
5906.91 - Knitted or crocheted
5906.99 - OtherG/RO/45/Ad d.1/Rev.2
Page 244
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
59.07 Textile fabrics otherwise
impregnated, coated or
covered; painted canvasbeing theatrical scenery,
studio back-cloths or the
like.As indicated at split heading level
ex 59.07 (a) Painted canvas being
theatrical scenery, studio
back-cloths or the like.CTHS Submitted to CRO for decision (Doc.
42.271 )
Issue 12, 13, 40
ex 59.07 (b) Textile fabrics otherwise
impregnated, coated or
covered: printed, dyed
(including dyed white)[Change to goods of this split heading whenthis change is attained by printing or dyeing
of unbleached or prebleached fabrics,
accompanied by preparatory or finishing
operations. Thermoprinting has to beaccompanied by printing of the transfer paper
(EC) (TUR)]Submitted to CRO for decision (Doc.
42.271 )
Issue 12, 13, 37
[CTH, provided that one side of the article is
wholly impregnated, coated, covered or
laminated (JPN)]
[CTH, provided that one side of the article is
wholly impregnated, coated, covered or
laminated with plastics and such
impregnating, coating, covering or laminating
can be seen with the naked eye (PHI)]
[CTH  (COL) (KOR) (EGY) (BRA) (CH)
(IND) (PAK) (HK) (PHI) (SG) (CHI) (DOM)
(AUS)]G/RO/45/Ad d.1/Rev.2
Page 245HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12through 55.16, 58.03, 58.06, 58.08 or 60.02
(MEX) (CAN) (US)]
ex 59.07 (c) Other [CTH  (COL) (KOR) (EGY) (BRA) (CH)(IND) (PAK) (HK) (PHI) (SG) (CHI) (DOM)
(AUS)]Submitted to CRO for decision (Doc.
42.271 )
Issue 37
[Change to this split heading fromunbleached fabrics of any other heading (EC)
(TUR) (MOR)]
[CTH, provided that one side of the article iswholly impregnated, coated, covered or
laminated (JPN) (THA)]
[CTH except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16, 58.03, 58.06, 58.08 or 60.02
(MEX) (CAN) (US) (ARG) (GUA)]
59.08 Textile wicks, woven,
plaited or knitted, for
lamps, stoves, lighters,
candles or the like;
incandescent gas mantlesand tubular knitted gas
mantle fabric therefor,
whether or not
impregnated .CTHG/RO/45/Ad d.1/Rev.2
Page 246
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
59.09 Textile hosepiping and
similar textile tubing, with
or without lining, armouror accessories of other
materials .CTH
59.10 Transmission or conveyor
belts or belting, of textile
material, whether or not
impregnated, coated,
covered or laminated withplastics, or reinforced with
metal or other material .CTH
59.11 Textile products and
articles, for technical uses,
specified in Note 7 to this
Chapter .
ex 59.11 (a) Fabrics, and goods thereof
excluding polishing discs or
rings other than of felt:
printed, dyed (including dyed
white)[Change by dyeing or printing (CH)] Submitted to CRO for decision (Doc.
42.271 )
Issue 12, 13, 41
[CTH (COL) (BRA) (IND) (JPN) (EGY)
(PHI) (PAK) (AUS) (CHI) (HK) (KOR)
(MOR) (THA) (ARG)]
[ CTH except from heading 56.02 or 56.03(CAN)]
ex 59.11 (b) Other CTH, except by cutting only Submitted to CRO for decision (Doc.
42.271 )
Issue 41G/RO/45/Ad d.1/Rev.2
Page 247HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
5911.10 -Textile fabrics, felt and felt-
lined woven fabrics, coated,
covered or laminated withrubber, leather or other
material, of a kind used for
card clothing, and similar
fabrics of a kind used for
other technical purposes,including narrow fabrics
made of velvet impregnated
with rubber, for covering
weaving spindles (weaving
beams)As indicated at heading level
5911.20 -Bolting cloth, whether or
not made up
-Textile fabrics and felts,
endless or fitted with linking
devices, of a kind used in
paper-making or similar
machines (for example, for
pulp or asbestos-cement) :As indicated at heading level
5911.31 -Weighing less than 650
g/m2
5911.32 -Weighing 650 g/m2 or more
5911.40 -Straining cloth of a kind
used in oil presses or the
like, including that of human
hair
5911.90 - OtherG/RO/45/Ad d.1/Rev.2
Page 248
CHAPTER 60
Section Note :    Submitted to CRO fo r decision (Doc.OC 0023E2, Issue No.74)
Primary rule:
[Minor processing operations not affecting origin.
For the purposes of determining the country of origin for goods falling within Section XI  that are not wholly obtained in one country, the
following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such proc esses result in
changes of classification:
a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;
b) Cutting fabrics, yarns or other textile materials; or separating goods produced in the finished state by cutting along dividi ng threads;
c) Assembling or joining goods by sewing or stitching fo r convenience of shipment or other temporary purposes;
d) Putting up goods for retail sale or in sets or ensembles.  (US)]
[Product Specific] [Chapter] Residual Rule    Submit ted to CRO for decision (Doc.OC0023E2, Issue No.77)
[The country of origin of goods of this Chapter shall be the country in which the textile fabric was woven and knit.  (CAN)]
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
Chapter 60 Knitted or crocheted
fabricsAs indicated at heading level
60.01 Pile fabrics, including
"long pile" fabrics and
terry fabrics, knitted orcrocheted.As specified for split headingsG/RO/45/Ad d.1/Rev.2
Page 249HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 60.01 (a) Pile fabrics, including "long
pile" fabrics and terry
fabrics, knitted or crocheted:
bleached (other than dyed
white)[CTHS by bleaching (IND)] Submitted to CRO for decision (Doc.
42.271 )
Issue 11
[CTH (COL) (MEX) (US) (BRA) (JPN)
(CH) (EC) (KOR) (EGY) (CAN) (TUR)
(PHI) (PAK)]
ex 60.01 (b) Pile fabrics, including "long
pile" fabrics and terry
fabrics, knitted or crocheted:
printed, dyed (including dyed
white)[Change by permanent dyeing or permanentprinting] (IND, SG, MOR, PHI, GUA)Submitted to CRO for decision (Doc.
42.271 )
Issue 12, 13
[Change by dyeing or printing plus at least
one other preparatory or finishing operation]
(HK)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
preparatory or finishing operations] (EGY,
KOR, AUS, COL)G/RO/45/Ad d.1/Rev.2
Page 250
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two or
more of the following finishing operations:
bleaching, shrinking, fulling, napping,decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 60.01 (c) Pile fabrics, including "long
pile" fabrics and terry
fabrics, knitted or crocheted:
coated, covered, impregnated
or laminated[CTH; or
 Change by coating or impregnation (SG)
(NZ)]Submitted to CRO for decision (Doc.
42.271)
Issue 44
[Change to pile fabrics impregnated, coated,
covered  or laminated of this heading from
the pile fabrics not impregnated, coated,covered or laminated of the same heading,
provided that one side of the fabrics is wholly
impregnated, coated , covered or  laminated
and such impregnating , coating or covering
can be seen with the naked eye (JPN) (MAL)(COL) (THA) (KOR) (GUA) (IND)]
[CTH (MEX) (US) (BRA) (CH) (EC) (EGY)(TUR) (PAK) (AUS) (HK) (ARG) (CHI)
(CAN) (PHI)]
ex 60.01 (d) Other CTH Basket 1 (Endorsed by CRO)
6001.10 -"Long pile" fabrics As indicated at heading level
- Looped pile fabrics  :G/RO/45/Ad d.1/Rev.2
Page 251HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
6001.21 - Of cotton As indicated at heading level
6001.22 - Of man-made fibres
6001.29 - Of other textile materials
- Other  :
6001.91 - Of cotton
6001.92 - Of man-made fibres
6001.99 - Of other textile materials
60.02 Other knitted or crocheted
fabrics .As indicated at split heading level
ex 60.02 (a) Other knitted or crocheted
fabrics: bleached (other
than dyed white)[CTHS by bleaching (IND) (PAK) (SG)
(DOM) (CH) (GUA)]Submitted to CRO for decision (Doc.
42.271 )
Issue 11
[CTH (CH) (EGY) (COL) (CAN) (MEX)(US) (BRA) (THA) (JPN) (MAL) (PHI)
(KOR) (IND) (EC) (TUR) (HK) (ARG)
(AUS) (NZ) (CHI) (MOR)]
ex 60.02 (b) Other knitted or crocheted
fabrics: printed, dyed
(including dyed white)[Change by permanent dyeing or permanent
printing] (IND, SG, PHI, GUA)Submitted to CRO for decision (Doc.
42.271 )
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation]
(HK, MAL)
[Change to any product of this split heading,when this change is attained by printing or
dyeing of unbleached or prebleached fabrics,accompanied by preparatory or finishing
operation.  Thermoprinting has to be
accompanied by printing of the transfer
paper.] (EC, CH, PAK, TUR, NOR)G/RO/45/Ad d.1/Rev.2
Page 252
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
preparatory or finishing operations] (EGY,KOR, AUS, COL)
[Change from unbleached fabric, providedboth dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country] (JPN)
[CTH, or change within the heading when
attained by dyeing and printing plus two ormore of the following finishing operations:
bleaching, shrinking, fulling, napping,
decating, permanent stiffening, weighting,
permanent embossing, or moireing] (US)
[CTH] (CAN, MEX, BRA, ARG, THA)
ex 60.02 (c) Other knitted or crocheted
fabrics: coated, covered,
impregnated or laminated[Change by coating, covering, impregnationor lamination (KOR) (SG)]Submitted to CRO for decision (Doc.
42.271 )
Issue 44
[CTH (COL) (MEX) (CAN) (BRA) (CH)(EC) (TUR) (EGY) (JPN) (US) (PAK)
(AUS) (HK) (NOR) (ARG) (GUA) (IND)
(PHI)]
ex 60.02 (d) Other CTH Basket 1 (Endorsed by CRO)
6002.10 - Of a width not exceeding
30 cm, containing by weight
5 % or more of elastomericyarn or rubber threadAs indicated at the split heading level
6002.20 - Other, of a width not
exceeding 30 cmG/RO/45/Ad d.1/Rev.2
Page 253HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
6002.30 - Of a width exceeding 30
cm, containing by weight 5
% or more of elastomericyarn or rubber threadAs indicated at heading level
-Other fabrics, warp knit
(including those made on
gallon knitting machines) :
6002.41 - Of wool or fine animal hair
6002.42 - Of cotton
6002.43 - Of man-made fibres
6002.49 - Other
- Other :
6002.91 - Of wool or fine animal hair
6002.92 - Of cotton
6002.93 Of man-made fibres
6002.99 - OtherG/RO/45/Ad d.1/Rev.2
Page 254
CHAPTER 616
Primary rule:
Section Note:    Submitted to CRO fo r decision (Doc.OC 0023E2, Issue No.74)
[Minor processing operations not affecting origin .
For the purposes of determining the country of origin for goods falling within Section XI  that are not wholly obtained in one country, the
following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such proc esses result in
changes of classification:
a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;b) Cutting fabrics, yarns or other textile materials; or separating goods produced in the finished state by cutting along dividi ng threads;
c) Assembling or joining goods by sewing or stitching fo r convenience of shipment or other temporary purposes;
d) Putting up goods for retail sale or in sets or ensembles.  (US)]
[Chapter Notes:    Submitted to CRO  for decision (Doc. 42.271, Issue No. 46)
- Option 1
(a) For the purposes of this chapter, and subject to paragraph (b), the term “assembled in a single country” means that all of t he assembly
operations following the cutting of the fabric, [or the knitting or crocheting,]* to shape of the parts have been performed in that country.
(b) For the purposes of paragraph (a) performing or not performing operations such as the following shall not affect the determi nation of
whether the good has been assembled in a single country:
- attaching [to garments or accessories (US)] items such as acce ssories, buttons and other fasteners, pockets, trimmings, cuffs,
plackets, labels, [foot straps, ornaments, belt loops, epaule ttes (US)], [collars (AUS, CH, JPN, MAL, NOR, PHI, US)];
                                                     
6 There is an agreement in the TCRO that the change in use of the goods is not origin conferring process.
*Not relevant to Issue No. 46.G/RO/45/Ad d.1/Rev.2
Page 255- making button holes, hemming, [pressing, stone or acid washing (US)]"
- Issues Nos. 45, 46, 48-51, 54 and 73 remained unresolved, with a number of delegations supporting the various options in these
issues."
- Option 3
a) For the purpose of this chapter, and subject to paragraph (b), “both cut or knitted or crocheted to shape and sewn or otherwi se
assembled in the country claiming origin” means that all of the assembly operations along with the cutting of the fabric, or th e knitting
or crocheting to shape , of the parts have been performed in that country.
b) For the purpose of paragraph (a) performing or not performing operations such as the following shall not affect the determina tion of
whether the good has been assembled in a single country: attaching:  buttons and other fasteners, patch pockets, foot straps, t rimmings,
ornaments, cuffs, plackets, belt loops, epaulett es, labels, collars, padding and waist bands. (PAK)]
- Option 5
For the purposes of Chapters 61 and 62, the country of origin of an article of apparel or clothing accessories shall be the cou ntry where such
apparel or clothing accessory, as the case may be, is finally assembled.  Final assembly means where the article assumes the es sential character
of the final product and thereby gets classified as the final product.  Further operations which do not change the classificati on will not change
the origin (IND)]
[Product Specific] [Chapter] Residual Rule    Submit ted to CRO for decision (Doc.OC0023E2, Issue No.75)
             [2/OPTION 1:
When no country satisfies  the primary rule determining the origin of the assembly of articles of apparel and clothing accessories of heading
61.01 to 61.15 and 62.01 to 62.12 from parts for the goods, the country in which 8 or more major or other parts of the goods ar e assembled shall
be the country of origin for the goods.  (CAN)]
[2/OPTIONS 2 and 3:
When application of the primary rules of this Chapter (including  the product specific rules provided in the matrix) do not resu lt in a
determination of a country of origin, the country of origin shall be determined as follows :G/RO/45/Ad d.1/Rev.2
Page 256
1. Where the primary rule for a good assembled from parts requires that the good be wholly assembled in a single country, the co untry of
origin of such a good that was not wholly assembled in a single country, is the country in which the most significant assembly operations were
performed in the making-up of the good, without regard to the addition of buttons and other fasteners, belt and hanger loops, b elts, patch
pockets, labels, foot straps, epaulettes, ornaments and other minor components.
2. The country of origin of other goods of this Chapter shall be the country where the textile fabric or knit-to-shape component s was
formed, or in the case of a good containing textile fabrics or knit-to-shape component of more than one country, the origin of the good is the
country in which the textile fabric or knit-to-shape component that predominates by weight was formed.   (US)]
[2/OPTION 4:
When application of the primary rules of Chapters 61 and 62 (including the product specific rules provided in the matrix) do no t result in a
determination of a country of origin, the country of origin shall be determined as follows :
Where the primary rule for a good assembled from parts requires that the good be wholly assembled in a single country, the coun try of origin of
such a good that was not wholly assembled in a single country, is the country in which the most significant assembly operations  were performed
in the making-up of the good, without regard to:
- attaching and/or making up of the following, for example: bu ttons and other fasteners, patch pockets, foot straps, trimmings,  ornaments,
cuffs, plackets, belt loops, epaulettes, labels, collars, lining, padding, pockets other than patch pockets, waistbands, garmen t accessories,
facings, self belts, pleats;
- making button holes, hemming, pres sing, stone or acid washing.  (HK)]
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[Value (EC)]
[Total value of parts and related processing activity (CH)]G/RO/45/Ad d.1/Rev.2
Page 257CHAPTER 61
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
Chapter 61 Articles of apparel and
clothing accessories,
knitted or crochetedAs indicated at split chapter level
ex Chapter
61 (a)
(ex 61.01
through
61.17)Goods including parts and
accessories,  knitted or
crocheted to shapeThe country of origin of the goods of this
split chapter is the country in which these
goods have been knitted or crocheted to
shapeBasket 1*
ex Chapter
61 (b)
(ex 61.01
through ex61.15)Goods of heading 61.01
through 61.15 assembled
from parts knitted or
crocheted to shape[Change to this split chapter in accordance
with chapter note (option 5) (IND)]
[Change to goods of this split chapter
provided that the goods are assembled in asingle country in accordance with  Chapter
Note (option 1) (EC, JPN, PHI, MAL, TUR,
CH, NOR, FIJ, CR)]Submitted to CRO for decision
(Doc.  42.271 )
Issue 45
[CC provided that the parts of these goods are
both knitted or crocheted to shape and sewn
or otherwise assembled in the country
claiming origin (ARG, PAK, THA, UR)]
[The country of origin of the goods of this
split chapter is the country in which the parts
of these goods have been knitted or crocheted
to shape (US, IND, MEX, CAN,SEN, EGY,
GUA, AUS, BRA, JPN, KOR, NZ, PHI)]
                                                     
* (PHI) considers that embroidery of goods including parts and acces sories of this split chapter should be considered as substan tial transformation with
conditions included in ex Chapter 61 (i)G/RO/45/Ad d.1/Rev.2
Page 258
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex Chapter
61(c)
(ex 61.01through ex
61.15)Goods of  heading 61.01
through 61.15 assembled
from parts cut to shape[Change to goods of this split chapter
provided that the goods are assembled in a
single country in accordance with  ChapterNote (Option 1) (EC, JPN, PHI, MAL, TUR,
CH, NOR, FIJ, CR, AUS, NZ, GUA, HK,
MEX, SEN, US, BRA, CAN, KOR, ARG)
(UR) (THA) (IND)]Submitted to CRO for decision (Doc.
42.271 )
Issue 46
[CC provided that the parts of these goods are
both cut to shape and sewn or otherwise
assembled in the country claiming origin(PAK)]
ex Chapter61(d)
(ex 6117.10,
ex 6117.80)Embroidered flat products
(handkerchiefs, shawls
,scarves, mufflers, mantillas,
veils and the like ) [ Change to goods of this split chapter from
unembroidered fabric if the value of non-
originating materials used does not exceed 50% of the ex-work price of the product (EC)
(TUR) (EGY) (KOR) (MOR) (IND) (CH)Submitted to CRO for decision (Doc.
42.271, Doc. 42.357)
Issue 47
[The country of origin of this split chapter
shall be the country of embroidery providedthat there is no unembroidered surface greater
than 25 cm x 25 cm (PHI) (PAK) (THA)]
[The country of origin of this split chaptershall be the country of origin of the fabric,
provided that the fabric was produced fromyarn or fibre (BRA) (ARG) (AUS) (US)
(MEX) (CAN) (JPN) (COL)]
ex Chapter61 (e)
(ex 6117.10,ex 6117.80)Other flat products (other
handkerchiefs, shawls ,
scarves, mufflers,
mantillas,veils and the like)[The country of origin of the goods of this
split chapter shall be the country in which the
goods are produced from fabric (COL) (CH)(IND) (PHI) (HK) (PAK) (MAL) (FIJ) (CR)]Submitted to CRO for decision (Doc.
42.271 )
Issue 48G/RO/45/Ad d.1/Rev.2
Page 259HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[The country of origin of the goods of this
split chapter shall be the country of origin of
the fabric. (JPN) (US) (MEX) (KOR) (AUS)(SEN) (NZ) (EGY) (DOM) (ARG) (BRA)
(CAN) (GUA)]
[The country of origin of this split chaptershall be the country of origin of the fabric,
provided that the fabric was produced from
yarn or fibre (ARG)]
[Change from yarn of any other heading; or Change to dyed or printed goods of this split
chapter when  this change is attained by
printing or dyeing of unbleached or
prebleached fabric accompanied bypreparatory or finishing operations.
Thermoprinting has to be accompanied by
printing of the transfer paper. (EC) (TUR)]
ex Chapter61 (f)
(ex 61.16,
ex 6117.20,ex 6117.80 )Accessories assembled from
parts knitted or crocheted to
shape (ties, bow  ties,
cravats, gloves, mittens,
mitts, muffs, headbands and
the like)[Change to goods of this split chapter
provided that the goods are assembled in a
single country in accordance with  Chapter
Note (option 1) (EC, PHI, MAL, TUR, CH,NOR, FIJ, CR, NZ)]Submitted to CRO for decision (Doc.
42.271 )
Issue 49
[CC provided that the parts of these goods areboth knitted or crocheted to shape and sewn
or otherwise assembled in the country
claiming origin (ARG, PAK, FIJ, THA)]
[Change to this split chapter in accordancewith Chapter Note (option 5) (IND)]G/RO/45/Ad d.1/Rev.2
Page 260
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[The country of origin of the goods of this
split chapter is the country in which the parts
of these goods have been knitted or crochetedto shape ( JPN, US, IND, MEX, CAN, SEN,
EGY,GUA ,AU, BRA)]
ex Chapter61(g)
(ex 61.16
ex 6117.20,
ex 6117.80)Accessories assembled from
parts cut to shape (ties, bow
ties, cravats, gloves, mittens,
mitts, muffs, headbands and
the like)Change to goods of this split chapter
provided that the goods are assembled in a
single country in accordance with  Chapter
Note (option 1)Submitted to CRO for decision (Doc.
42.271 )
Issue 50
ex Chapter
61 (h)
(ex 6117.90)Parts assembled from
components[Change from ex Chapter 61(j) (DOM) (FIJ)
(CR) (HK) (COL)]Submitted to CRO for decision (Doc.
42.271 )
Issue 51
[The country of origin of the goods of this
split chapter shall be the country in which the
goods are produced from fabric (BRA)
(COL) (CH) (MEX) (PHI) (MAL) (ARG)
(GUA)] (CAN) (EGY) (UR) (THA) (IND)]
[The country of origin of the goods of this
split chapter shall be the country of origin of
the fabric (JPN) (AUS) (NZ) (KOR)]
[ Change from yarn of any other heading; or Change to dyed or printed goods of this splitchapter when  this change is attained by
printing or dyeing of unbleached or
prebleached fabric accompanied by
preparatory or finishing operations.
Thermoprinting has to be accompanied byprinting of the transfer paper. (EC) (TUR)]G/RO/45/Ad d.1/Rev.2
Page 261HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[ deleted ] This split can be deleted because there
is a consensus in the TCRO that the
embroidery of parts and sub-assemblies in Chapters 61 and 62 is
not a substantial transformation.
(Doc. 42.357)
ex Chapter
61 (j)
(ex 61.01through ex
61.17)Other, including individual
parts other than assembled
parts; collection of parts or
sub-assemblies[The country of origin of the goods of this
split chapter shall be the country in which the
goods are produced from fabric (BRA)(COL) (CH) (PHI) (MEX) (MAL) (ARG)
(GUA) (FIJ)]Submitted to CRO for decision (Doc.
42.271 )
Issue 53,73
[The country of origin of the goods of thissplit chapter shall be the country of origin ofthe fabric (JPN) (US) (AUS) (NZ) (KOR)
(CAN) (EGY) (THA) (GUA)]
[ Change from yarn of any other heading; or Change to dyed or printed goods of this split
chapter when  this change is attained byprinting or dyeing of unbleached or
prebleached fabric accompanied by
preparatory or finishing operations.
Thermoprinting has to be accompanied by
printing of the transfer paper. (EC) (TUR)]G/RO/45/Ad d.1/Rev.2
Page 262
CHAPTER 627
Primary rule:
Section Note :    Submitted to CRO fo r decision (Doc.OC 0023E2, Issue No.74)
[Primary rule:  Minor processing operations not affecting origin .
For the purposes of determining the country of origin for goods falling within Section XI  that are not wholly obtained in one country, the
following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such proc esses result in
changes of classification:
a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;b) Cutting fabrics, yarns or other textile materials; or separating goods produced in the finished state by cutting along dividi ng threads;
c) Assembling or joining goods by sewing or stitching fo r convenience of shipment or other temporary purposes;
d) Putting up goods for retail sale or in sets or ensembles.  (US)]
[Primary rule:  Chapter Notes :    Submitte d to CRO for decision (Doc. 42.271, Issue No. 46)
OPTION 1
(a) For the purposes of this chapter, and subject to paragraph (b), the term “assembled in a single country” means that all of t he assembly
operations following the cutting of the fabric, [or the knitting or crocheting,]* to shape of the parts have been performed in that country.
(b) For the purposes of paragraph (a) performing or not performing operations such as the following shall not affect the determi nation of
whether the good has been assembled in a single country:
- attaching [to garments or accessories (US)] items such as acce ssories, buttons and other fasteners, pockets, trimmings, cuffs,
plackets, labels, [foot straps, ornaments, belt loops, epaule ttes (US)], [collars (AUS, CH, JPN, MAL, NOR, PHI, US)];
                                                     
7 There is an agreement in the TCRO that the change in use of the goods is not origin conferring process.
*Not relevant to Issue No. 46.G/RO/45/Ad d.1/Rev.2
Page 263- making button holes, hemming, [pressing, stone or acid washing (US)]"
OPTION 3:
a) For the purpose of this chapter, and subject to paragraph (b), “both cut or knitted or crocheted to shape and sewn or otherwi se
assembled in the country claiming origin” means that all of the assembly operations along with the cutting of the fabric, or th e knitting or
crocheting to shape , of the parts have been performed in that country.
b) For the purpose of paragraph (a) performing or not performing operations such as the following shall not affect the determina tion of
whether the good has been assembled in a single country: attaching:  buttons and other fasteners, patch pockets, foot straps, t rimmings,
ornaments, cuffs, plackets, belt loops, epaulettes, labels , collars, padding and waist bands. (NZ) (BRA ) (ARG) (PAK)]
OPTION 5:
For the purposes of Chapters 61 and 62, the country of origin of an article of apparel or clothing accessories shall be the cou ntry where such
apparel or clothing accessory, as the case may be, is finally assembled.  Final assembly means where the article assumes the es sential character
of the final product and thereby gets classified as the final product.  Further operations which do not change the classificati on will not change
the origin (IND)]
[Product Specific] [Chapter] Residual Rule    Submit ted to CRO for decision (Doc.OC0023E2, Issue No.75)
[2/OPTION 1:
When no country satisfies  the primary rule determining the origin of the assembly of articles of apparel and clothing accessories of heading
61.01 to 61.15 and 62.01 to 62.12 from parts for the goods, the country in which 8 or more major or other parts of the goods ar e assembled shall
be the country of origin for the goods.  (CAN)]
[2/OPTIONS 2 and 3:
When application of the primary rules of this Chapter (including  the product specific rules provided in the matrix) do not resu lt in a
determination of a country of origin, the country of origin shall be determined as follows :G/RO/45/Ad d.1/Rev.2
Page 264
1. Where the primary rule for a good assembled from parts requires that the good be wholly assembled in a single country, the co untry of
origin of such a good that was not wholly assembled in a single country, is the country in which the most significant assembly operations were
performed in the making-up of the good, without regard to the addition of buttons and other fasteners, belt and hanger loops, b elts, patch
pockets, labels, foot straps, epaulettes, ornaments and other minor components.
2. The country of origin of other goods of this Chapter shall be the country where the textile fabric or knit-to-shape component s was
formed, or in the case of a good containing textile fabrics or knit-to-shape component of more than one country, the origin of the good is the
country in which the textile fabric or knit-to-shape component that predominates by weight was formed.   (US)]
[2/OPTION 4:
When application of the primary rules of Chapters 61 and 62 (including the product specific rules provided in the matrix) do no t result in a
determination of a country of origin, the country of origin shall be determined as follows :
Where the primary rule for a good assembled from parts requires that the good be wholly assembled in a single country, the coun try of origin of
such a good that was not wholly assembled in a single country, is the country in which the most significant assembly operations  were performed
in the making-up of the good, without regard to:
- attaching and/or making up of the following, for example: bu ttons and other fasteners, patch pockets, foot straps, trimmings,  ornaments,
cuffs, plackets, belt loops, epaulettes, labels, collars, lining, padding, pockets other than patch pockets, waistbands, garmen t accessories,
facings, self belts, pleats;
- making button holes, hemming, pres sing, stone or acid washing.  (HK)]
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[Value (EC)]
[Total value of parts and related processing activity (CH)]G/RO/45/Ad d.1/Rev.2
Page 265CHAPTER 62
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
Chapter 62 Articles of apparel and
clothing accessories, not
knitted or crochetedAs indicated at split chapter level
ex Chapter
62 (a)(ex 62.01
through ex
62.12)Goods of heading 62.01
through 62.12 assembled
from parts, other than diapers
of heading 62.09[Change to goods of this split chapter
provided that the goods are assembled in asingle country in accordance with  Chapter
Note (option 1) (EC, JPN, PHI, MAL, TUR,
CH, NOR, FIJ, CR, AUS, NZ, GUA, HK,
MEX, SEN, US, BRA, CAN, KOR, ARG,
THA, UR)]Submitted to CRO for decision (Doc.
42.271 )Issue 46
[CC provided that the parts of these goods areboth cut to shape and sewn or otherwise
assembled in the country claiming origin
(PAK)]
ex Chapter
62 (b)
(ex 62.09 )Diapers of heading 62.09 [The country of origin of the goods of this
split chapter shall be the country of origin of
the fabric (US) (CR) (AUS) (BRA) (ARG)
(GUA)]Submitted to CRO for decision (Doc.
42.271 )
Issue 54
[The country of origin of the goods of this
split chapter shall be the country of origin of
the fabric, provided that the fabric wasproduced in that country from yarn or fibres]
[No special rule proposed for goods of thissplit heading  (IND, MEX, HK, SEN, EGY,
EC, JPN, PHI, MAL, TUR, CH, NOR, FIJ,
ARG, PAK NZ, CAN, KOR)]G/RO/45/Ad d.1/Rev.2
Page 266
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex Chapter
62 (c)
(ex 62.13,ex 62.14,
ex 6217.10) Embroidered flat products
(handkerchiefs, shawls
,scarves, mufflers, mantillas,
veils and the like )[Change to goods of this split chapter from
unembroidered fabric if the value of non-
originating materials used does not exceed 45% of the ex-work price of the product (EC)
(TUR) (EGY) (KOR) (MOR) (IND)]Submitted to CRO for decision
(Doc. 42.271, Doc. 42.357)
Issue 47
[The country of origin of this split chapter
shall be the country of embroidery provided
that there is no unembroidered surface greater
than 25 cmx 25 cm (PHI) (CH) (PAK)
(THA)]
[ The country of origin of the goods of this
split chapter shall be the country of origin of
the fabric, provided that the fabric was
produced in that country from yarn or fibres
(BRA) (ARG) (AUS) (US) (MEX) (CAN)(JPN) (COL)]
ex Chapter62 (d)
(ex 62.13,
ex 62.14,
ex 6217.10) Other flat products (other
handkerchiefs, shawls ,
scarves, mufflers, mantillas,
veils and the like)[The country of origin of the goods of this
split chapter shall be the country in which the
goods are produced from fabric (COL) (CH)
(IND) (PHI) (MAL) (FIJ) (HK) (PAK) (CR)
(MEX) (GUA)]Submitted to CRO for decision (Doc.
42.271 )
Issue 48
[The country of origin of the goods of thissplit chapter shall be the country of origin of
the fabric (JPN) (US) (AUS) (NZ) (ARG)(BRA) (DOM) (KOR) (SEN) (CAN)]
[The country of origin of the goods of thissplit chapter shall be the country of origin of
the fabric, provided that the fabric was
produced in that country from yarn or fibres(ARG)]G/RO/45/Ad d.1/Rev.2
Page 267HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from yarn of any other heading; or
 Change to dyed or printed goods of this split
chapter when  this change is attained byprinting or dyeing of unbleached or
prebleached fabric accompanied by
preparatory or finishing operations.
Thermoprinting has to be accompanied by
printing of the transfer paper. (EC) (TUR)]
ex Chapter62 (e)(ex 62.15, ex
62.16, ex
6217.10)Accessories assembled from
parts (ties, bow  ties, cravats,
gloves, mittens, mitts, muffs,
headbands and the like)Change to goods of this split chapter
provided that the goods are assembled in asingle country in accordance with  Chapter
Note (option 1)Submitted to CRO for decision (Doc.
42.271 )Issue 50
ex Chapter62 (f)
(ex 6217.90)Parts assembled from
components[Change from ex Chapter 62 (g) or (h) (US)
(HK) (DOM) (FIJ) (IND) (CR) (CAN)]Submitted to CRO for decision (Doc.
42.271 )
Issue 51
[The country of origin of the goods of thissplit chapter shall be the country in which the
goods are produced from fabric (BRA)
(COL) (CH) (CAN) (MEX) (PHI) (MAL)
(ARG) (GUA) (EGY) (UR) (THA)]
[The country of origin of the goods of this
split chapter shall be the country of origin of
the fabric (JPN) (AUS) (NZ) (KOR)]G/RO/45/Ad d.1/Rev.2
Page 268
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change from yarn of any other heading; or
 Change to dyed or printed goods of this split
chapter when  this change is attained byprinting or dyeing of unbleached or
prebleached fabric accompanied by
preparatory or finishing operations.
Thermoprinting has to be accompanied by
printing of the transfer paper. (EC) (TUR)]
[ deleted ] This split can be deleted because thereis a consensus in the TCRO that theembroidery of parts and sub-
assemblies in Chapters 61 and 62 is
not a substantial transformation .
(Doc. 42.357)
ex Chapter
62 (h)
(ex 62.01
through ex
62.17 )Other, including individual
parts other than assembled
parts; collection of parts or
sub-assemblies[The country of origin of the goods of this
split chapter shall be the country in which the
goods are produced from fabric (BRA)
(COL) (CH) (PHI) (MEX) (PHI) (MAL)
(ARG) (GUA) (FIJ) (CR)]Submitted to CRO for decision (Doc.
42.271 )
Issue 53,73
[The country of origin of the goods of thissplit chapter shall be the country of origin of
the fabric (JPN) (US) (AUS) (NZ) (CAN)
(EGY) (KOR) (THA) (GUA)]
[Change from yarn of any other heading; or
 Change to dyed or printed goods of this split
chapter when  this change is attained by
printing or dyeing of unbleached or
prebleached fabric accompanied by
preparatory or finishing operations.Thermoprinting has to be accompanied by
printing of the transfer paper. (EC) (TUR)]G/RO/45/Ad d.1/Rev.2
Page 269CHAPTER 63
Primary rule :
Section Note:    Submitted to CRO fo r decision (Doc.OC 0023E2, Issue No.74)
Minor processing operations not affecting origin.
For the purposes of determining the country of origin for goods falling within Section XI  that are not wholly obtained in one country, the
following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such proc esses result in
changes of classification:
(a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;(b) Cutting fabrics, yarns or other textile materials; or separating goods produced in the finished state by cutting along divid ing threads;
(c) Assembling or joining goods by sewing or stitching for convenience of shipment or other temporary purposes;
(d) Putting up goods for retail sale or in sets or ensembles.  (US)]
[Product Specific] [Chapter] Residual Rule    Submit ted to CRO for decision (Doc.OC0023E2, Issue No.77)
[When application of the primary rules of this chapter (includi ng the product specific rules provided in the matrix) does not r esult in a
determination of a country of origin, the country of origin shall be determined as follows:
1. The country of origin of goods of this Chapter shall be the country where the textile fabric was formed, or in the case of a good containing
textile fabrics of more than one country,  the origin of the good is the country in which the textile fabric that predominates by weight was formed (US)]
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
Chapter 63 Other made up textile
articles; sets; worn clothing
and worn textile articles;ragsAs indicated at heading levelG/RO/45/Ad d.1/Rev.2
Page 270
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
63.01 Blankets and travelling
rugs.[CTH for electric blankets of this heading] Endorsed
[CTH (CH) (COL) (IND) (MAL)(MOR)
(PAK) (NOR)]Submitted to CRO for decision ( Doc.
42. 271, Doc. 42. 357 )
Issue 56, 57, 58
[The country  of origin of the embroidered
goods of this heading shall be the country of
embroidery provided the distance between
the edge of plain fabric and the embroidery
pattern, or between patterns is not more than80 cm ;
CTH for other goods of this heading (PHI) ]
[CTH except from headings 50.07, 51.11through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12through 55.16, 56.02 through 56.03, 58.01
through 58.02, 58.09 through 58.11, 59.03,
59.07, 60.01 through 60.02 or from
subheading 6307.90 for other goods of this
heading (JPN)]
[CTH except from headings 50.07, 51.11through 51.13, 52.08 through 52.12, 53.09through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.02 through 56.03, 58.01
through 58.02, 58.09 through 58.11, 59.03,
59.07, 60.01 through 60.02 or from
subheading 6307.90 for other goods of thisheading (EGY)]G/RO/45/Ad d.1/Rev.2
Page 271HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[CTH except from headings 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12through 55.16, 56.02 through 56.03, 58.01
through 58.02, 58.09 through 58.11, 59.03,
59.07, 60.01 through 60.02 for other goods of
this heading (AUS)]
[CTH except from headings 50.07, 51.11through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12through 55.16, 56.02 through 56.03, 58.01
through 58.06, 58.09 through 58.11, 59.03,
59.06 through 59.07 or 60.01 through 60.02
(US) (MEX) (ARG) (BRA) (CAN) (COL)
(KOR) (GUA)]
[Textile articles of this heading take the
origin of the fabric unless the goods are both
cut or knitted or crocheted to shape and sewn
or otherwise assembled in the same country
(NZ)]
[Other  textile articles of this heading take theorigin of the fabric unless the goods are bothcut or knitted or crocheted to shape and sewn
or otherwise assembled in the same country
(HK)](Doc. 42.271/Cor.)
[As indicated at split heading level  (EC)
(TUR) ]G/RO/45/Ad d.1/Rev.2
Page 272
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 63.01 (a) Blankets and travelling rugs
of felt or nonwovens :
impregnated, coated, covered
or laminated[Change to this split heading from
unbleached felt or nonwovens of any other
heading (EC) (TUR)]As indicated at heading level
ex 63.01 (b) Other blankets and travelling
rugs of felt or nonwovens[ CTH except from headings 56.02 and 56.03
(EC) (TUR) ]
ex 63.01 (c) Knitted or crocheted blankets
and travelling rugs :
embroidered[ Change to this split heading if this change isattained by complete making-up; or
Change to this split heading fromunembroidered knitted or crocheted fabric, ifthe value of non-originating materials used
does not exceed 40% of the ex-works price of
the product (EC) (TUR) ]
ex 63.01 (d) Other knitted or crocheted
blankets and travelling rugs[ Change to this split heading if this change isattained by complete making-up (EC) (TUR)]
ex 63.01 (e) Not knitted or crocheted
(except of felt or nonwovens)
blankets and travelling rugs :
embroidered[ Change to this split heading from yarn ofany other heading; or
Change to this split heading from
unembroidered fabric, if the value of non-
originating materials used does not exceed
40% of the ex-works price of the product(EC) (TUR)]
ex 63.01 (f) Other not knitted or
crocheted (except of felt or
nonwovens) blankets and
travelling rugs[ Change to this split heading from yarn ofany other heading (EC) (TUR) ]
6301.10 - Electric blankets As indicated at heading level
6301.20 Blankets (other than electric
blankets) and travelling  rugs,of wool or of fine animal hairG/RO/45/Ad d.1/Rev.2
Page 273HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
6301.30 - Blankets (other than electric
blankets) and travelling rugs,
of cottonAs indicated at heading level
6301.40 - Blankets (other than electric
blankets) and travelling rugs,of synthetic fibres
6301.90 - Other blankets and
travelling rugs
63.02 Bed linen, table linen, toilet
linen and kitchen linen.[CTH (CH) (COL) (IND) (MOR) (PAK)
(NOR) (NZ)]Submitted to CRO for decision (Doc.
42.271, Doc. 42.357 )Issue 57, 58, 59, 60
[The country  of origin of the embroidered
bed sheets of this heading shall be the
country of embroidery provided the distancebetween the edge of plain fabric and the
embroidery pattern, or between patterns is
not more than 80 cm ;
The country of origin of other embroidered
goods of this heading shall be the country ofembroidery provided that there is no
unembroidered surface greater than 25 cm x
25 cm;
CTH for other goods of this heading (PHI) ]
[ A change to a quilted good of this heading
from any other heading, except from heading
58.11 or subheading 6307.90, provided that
both the cutting of the top and bottom fabrics
and the assembly of the quilted good are
performed entirely in one country; orG/RO/45/Ad d.1/Rev.2
Page 274
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
A change to a non-quilted good of this
heading from any other heading, provided
that the production includes cutting andhemming all sides and a significant sewing or
other assembly operation with respect to the
good (CAN)]
[CTH except from heading 58.11 orsubheading 6307.90 for quilted products of
this heading;
CTH except from headings 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.02 through 56.03, 58.01
through 58.04, 58.06, 58.09 through 58.10,
59.01, 59.03, 59.06 through 59.07 or 60.01through 60.02 or subheading 6307.90 for
other goods of this heading (JPN) (EGY)
[THA]]
[CTH except from headings 50.07, 51.11through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.02 through 56.03, 58.01through 58.02,58.04,58.09 through 58.11,
59.03, 59.06 through 59.07 or 60.01 through
60.02 (US) (MEX) (A RG) (BRA) (CAN)
(COL) (GUA) (KOR)]
[Change from unbleached fabrics by dyeing
or printing accompanied by finishing, cutting
and hemming (AUS) (SEN)]G/RO/45/Ad d.1/Rev.2
Page 275HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Textile articles of this heading take the
origin of the fabric unless the goods are both
cut or knitted or crocheted to shape and sewnor otherwise assembled in the same country
(HK)]
[As indicated at split heading level  (EC)
(TUR)]
ex 63.02 (a) Bed linen, table linen, toilet
linen and kitchen linen of felt
or nonwovens: impregnated,
coated, covered or laminated[Change to this split heading fromunbleached felt or nonwovens of any other
heading (EC) (TUR)]
ex 63.02 (b) Other bed linen, table linen,
toilet linen and kitchen linen
of felt or nonwovens[ CTH except from headings 56.02 and 56.03
(EC) (TUR) ]
ex 63.02 (c) Knitted or crocheted bed
linen, table linen, toilet linen
and kitchen linen :
embroidered[ Change to this split heading if this change is
attained by complete making up; or
Change to this split heading from
unembroidered knitted or crocheted fabric, if
the value of non-originating materials used
does not exceed 40%  of the ex-works price
of the product (EC) (TUR) ]
ex 63.02 (d) Other knitted or crocheted
bed linen, table linen, toilet
linen and kitchen linen[Change to this split heading if this change isattained by complete making up (EC) (TUR)]
ex 63.02 (e) Not knitted or crocheted
(except of felt or nonwovens)
bed linen, table linen, toilet
linen and kitchen linen :
embroidered[Change to this split heading from yarn ofany other heading ; orG/RO/45/Ad d.1/Rev.2
Page 276
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
Change to this split heading from
unembroidered fabric, if the value of non-
originating materials used does not exceed40%  of the ex-works price of the product
(EC) (TUR)]
ex 63.02 (f) Other, not knitted or
crocheted (except of felt or
nonwovens) bed linen, table
linen, toilet linen and kitchen
linen[Change to this split heading from yarn ofany other heading (EC) (TUR) ]
6302.10 - Bed linen, knitted or
crochetedAs indicated at heading level
- Other bed linen, printed :
6302.21 - Of cotton
6302.22 - Of man-made fibres
6302.29 - Of other textile materials
- Other bed linen :
6302.31 - Of cotton
6302.32 - Of man-made fibres
6302.39 - Of other textile materials
6302.40 - Table linen, knitted or
crocheted
- Other table linen :
6302.51 - Of cotton
6302.52 - Of flax
6302.53 - Of man-made fibres
6302.59 - Of other textile materials
6302.60 - Toilet linen and kitchen
linen, of terry towelling or
similar terry fabrics, ofcottonG/RO/45/Ad d.1/Rev.2
Page 277HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
- Other : As indicated at heading level
- Ensembles
6302.91 - Of cotton
6302.92 - Of flax
6302.93 - Of man-made fibres
6302.99 - Of other textile materials
63.03 Curtains (including drapes)
and interior blinds; curtain
or bed valances.[CTH (CH) (COL) (IND) (MOR) (PAK)
(NOR) (KOR) (PHI) (THA)]Submitted to CRO for decision (Doc.
42.271, Doc. 42.357 )
Issue 57, 58, 60, 61
[The country  of origin of the embroideredgoods of this heading shall be the country of
embroidery provided the distance between
the edge of plain fabric and the embroidery
pattern, or between patterns is not more than80 cm ;
CTH  for other goods of this heading (PHI)]
[A change to a quilted good of this headingfrom any other heading, except from  heading
58.11 or subheading 6307.90, provided thatboth the cutting of the top and bottom fabrics
and the assembly of the quilted good are
performed entirely in one country; or
A change to a curtain, drape, curtain valanceor bed valance of this heading, provided thatthe production includes cutting and hemming
all sides and a significant sewing or other
assembly operation with respect to the good;
orG/RO/45/Ad d.1/Rev.2
Page 278
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
A change to any other good of this heading,
except from heading 50.07, 51.11 through
51.13, 52.08 through 52.12, 53.09 through53.11, 54.07 through 54.08, 55.12 through
55.16, 56.02 through 56.03, 58.01 through
58.06, 58.09 through 58.11, 59.03, 59.06
through 59.07 or 60.01 through 60.02 (CAN)
(AUS)]
[CTH except from heading 58.11 orsubheading 6307.90 for quilted products ofthis heading;
CTH except from headings 50.07, 51.11through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.02 through 56.03, 58.01through 58.04, 58.06, 58.09 through 58.10,
59.01, 59.03, 59.06 through 59.07 or 60.01
through 60.02 or subheading 6307.90 for
other goods of this heading; or
CTH, provided that cutting and hemming all
sides and a significant sewing and other
assembly operation is performed withrespect to the good (JPN) (MAL) (EGY)]
[CTH except from headings 50.07, 51.11through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.02 through 56.03,, 58.01through 58.06, 58.09 through 58.11, 59.03,
59.06 through 59.07 or 60.01 through 60.02
(US) (MEX) (ARG) (BRA) (AUS) (KOR)
(GUA) (COL)]G/RO/45/Ad d.1/Rev.2
Page 279HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Textile articles of this heading take the
origin of the fabric unless the goods are both
cut or knitted or crocheted to shape and sewnor otherwise assembled in the same country
(NZ) (HK)]
[As indicated at split heading level  (EC)
(TUR)]
ex 63.03 (a) Curtains (including drapes)
and interior blinds, curtain or
bed valances of felt or
nonwovens : impregnated,
coated, covered or laminated[Change to this split heading fromunbleached felt or nonwovens of any other
heading (EC) (TUR)]
ex 63.03 (b) Other curtains (including
drapes) and interior blinds,
curtain or bed valances of felt
or nonwovens[ CTH except from headings 56.02 and 56.03(EC) (TUR) ]
ex 63.03 (c) Knitted or crocheted curtains
(including drapes) and
interior blinds, curtain or bed
valances : embroidered[ Change to this split heading if this change is
attained by complete making up; or
Change to this split heading fromunembroidered knitted or crocheted fabric, if
the value of non-originating materials used
does not exceed 40%  of the ex-works price
of the product (EC) (TUR) ]
ex 63.03 (d) Other knitted or crocheted
curtains (including drapes)
and interior blinds, curtain or
bed valances[ Change to this split heading if this change is
attained by complete making up (EC) (TUR)]G/RO/45/Ad d.1/Rev.2
Page 280
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 63.03 (e) Not knitted or crocheted
(except of felt or nonwovens)
curtains (including drapes)
and interior blinds, curtain or
bed valances : embroidered[ Change to this split heading from yarn of
any other heading ;or
Change to this split heading fromunembroidered fabric, if the value of non-
originating materials used does not exceed
40%  of the ex-works price of the product
(EC) (TUR)]
ex 63.03 (f) Other, not knitted or
crocheted (except of felt or
nonwovens) curtains
(including drapes) and
interior blinds, curtain or bed
valances[Change to this split heading from yarn ofany other heading (EC) (TUR)]
- Knitted or crocheted : As indicated at heading level
6303.11 - Of cotton As indicated at heading level
6303.12 - Of synthetic fibres
6303.19 - Of other textile materials
- Other :
6303.91 - Of cotton
6303.92 - Of synthetic fibres
6303.99 - Of other textile materials
63.04 Other furnishing articles,
excluding those of heading
No. 94.04.[ CTH (CH) (COL) (IND) (MOR) (NOR)
(PAK) (AUS)]Submitted to CRO for decision (Doc.
42.271, Doc. 42.357)
Issue 57, 58, 60, 62G/RO/45/Ad d.1/Rev.2
Page 281HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[The country  of origin of the embroidered
bedspreads of this heading shall be the
country of embroidery provided the distancebetween the edge of plain fabric and the
embroidery pattern, or between patterns is
not more than 80 cm ;
The country of origin of other embroidered
goods of this heading shall be the country ofembroidery provided that there is no
unembroidered surface greater than 25cm x
25 cm;
CTH for other goods of this heading (PHI) ]
[A change to a quilted good of this headingfrom any other heading, except from heading
58.11 or subheading 6307.90, provided thatboth the cutting of the top and bottom fabrics
and the assembly of the quilted good are
performed entirely in one country; or
A change to a pillow cover or pillow sham ofthis heading from any other heading; or
A change to any other good of this heading,except from heading 50.07, 51.11 through51.13, 52.08 through 52.12, 53.09 through
53.11, 54.07 through 54.08, 55.12 through
55.16, 56.02 through 56.03,56.08, 58.01
through 58.06, 58.09 through 58.11, 59.03,
59.06 through 59.07 or 60.01 through 60.02(CAN) (AUS)
[CTH except from heading 58.11 orsubheading 6307.90 for quilted products of
this heading;G/RO/45/Ad d.1/Rev.2
Page 282
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
 CTH except from headings 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12through 55.16, 56.02 through 56.03, 58.01
through 58.04, 58.06, 58.09 through 58.10,
59.01, 59.03, 59.06 through 59.07 or 60.01
through 60.02 or subheading 6307.90 for
other goods of this heading (JPN) (MAL)(EGY)
[CTH except from headings 50.07, 51.11through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.02 through 56.03, 56.08,
58.01 through 58.06, 58.09 through 58.11,
59.03, 59.06 through 59.07 or 60.01 through60.02 (US) (MEX) (ARG) (BRA) (GUA)]
[Textile articles of this heading take theorigin of the fabric unless the goods are both
cut or knitted or crocheted to shape and sewn
or otherwise assembled in the same country
(NZ) (HK)]
[ As indicated at split heading level  (EC)
(TUR)]
ex 63.04 (a) Other furnishing articles,
excluding those of heading
No. 94.04, of felt or
nonwovens : impregnated,
coated, covered or laminated[Change to this split heading fromunbleached felt or nonwovens of any other
heading (EC) (TUR)]G/RO/45/Ad d.1/Rev.2
Page 283HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 63.04 (b) Other furnishing articles,
excluding those of heading
No. 94.04, of felt or
nonwovens[ CTH except from headings 56.02 and 56.03
(EC) (TUR)]
ex 63.04 (c) Other knitted or crocheted
furnishing articles, excluding
those of heading No. 94.04 :
embroidered[Change to this split heading if this change is
attained by complete making up; or
Change to this split heading fromunembroidered knitted or crocheted fabric, if
the value of non-originating materials used
does not exceed 40%  of the ex-works price
of the product (EC) (TUR)]
ex 63.04 (d) Other knitted or crocheted
furnishing articles, excluding
those of heading No. 94.04[ Change to this split heading if this change is
attained by complete making up (EC) (TUR)]
ex 63.04 (e) Other not knitted or
crocheted (except of felt or
nonwovens) furnishing
articles, excluding those of
heading No. 94.04 :
embroidered[Change to this split heading from yarn of
any other heading ; or
 Change to this split heading from
unembroidered fabric, if the value of non-
originating materials used does not exceed40%  of the ex-works price of the product
(EC) (TUR)]
ex 63.04 (f) Other, not knitted or
crocheted (except of felt or
nonwovens) furnishing
articles, excluding those of
heading No. 94.04[Change to this split heading from yarn of
any other heading (EC) (TUR)]
- Bedspreads : As indicated at heading level
6304.11 - Knitted or crocheted
6304.19 - OtherG/RO/45/Ad d.1/Rev.2
Page 284
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
- Other : As indicated at heading level
6304.91 - Knitted or crocheted
6304.92 - Not knitted or crocheted
6304.93 -Not knitted or crocheted, of
synthetic fibres
6304.99 - Not knitted or
crocheted, of other textile
materials
63.05 Sacks and bags, of a kind
used for the packing ofgoods.[CTH (CH) (COL) (IND) (MAL) (MOR)
(PAK) (EGY)]Submitted to CRO for decision (Doc.
42.271, Doc. 42.357 )Issue 57, 58, 63
[The country of origin of other embroidered
goods of this heading shall be the country of
embroidery provided that there is nounembroidered surface greater than 25cm x
25 cm;
CTH  for other goods of this heading (PHI)]
[CTH, except when resulting from either/both cutting to shape, or/and being hemmingor with rolled edges or with knotted fringe at
any of the edges (JPN) (AUS) (NZ)]
[CTH except from heading 50.07, 51.11through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12through 55.13, 56.02 through 56.03, 56.08,
58.01 through 58.04,58.06, 58.09 through
58.10, 59.03, 59.06 through 59.07 or 60.01
through 60.02 (US) (MEX) (CAN) (BRA)
(ARG) (GUA)]G/RO/45/Ad d.1/Rev.2
Page 285HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Textile articles of this heading take the
origin of the fabric unless the goods are both
cut or knitted or crocheted to shape and sewnor otherwise assembled in the same country
(HK)]
[ As indicated at split heading level  (EC)
(TUR)]
ex 63.05 (a) Sacks and bags, of a kind
used for the packing of
goods, of felt or nonwovens :
impregnated, coated, covered
or laminated[Change to this split heading fromunbleached felt or nonwovens of any other
heading (EC) (TUR)]
ex 63.05 (b) Other sacks and bags, of a
kind used for the packing of
goods of felt or nonwovens[CTH except from headings 56.02 and 56.03(EC) (TUR) ]
ex 63.05 (c) Knitted or crocheted sacks
and bags, of a kind used for
the packing of goods:
embroidered[ Change to this split heading if this change isattained by complete making up; or
Change to this split heading fromunembroidered knitted or crocheted fabric, if
the value of non-originating materials used
does not exceed 40%  of the ex-works price
of the product (EC) (TUR) ]
ex 63.05 (d) Other knitted or crocheted
sacks and bags, of a kind
used for the packing of goods[ Change to this split heading if this change is
attained by complete making up (EC) (TUR)]G/RO/45/Ad d.1/Rev.2
Page 286
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 63.05 (e) Not knitted or crocheted
(except of felt or nonwovens)
sacks and bags, of a kind
used for the packing of goods
: embroidered[Change to this split heading from yarn of
any other heading ; or
Change to this split heading fromunembroidered fabric, if the value of non-
originating materials used does not exceed
40%  of the ex-works price of the product
(EC) (TUR)]
ex 63.05 (f) Other, not knitted or
crocheted (except of felt or
nonwovens) sacks and bags,
of a kind used for the
packing of goods[Change to this split heading from yarn of
any other heading (EC) (TUR)]
6305.10 - Of jute or of other
textile bast fibres of heading
No. 53.03.As indicated at heading level
6305.20 - Of cotton
- Of man-made textile
materials :
6305.32 - Flexible intermediate bulk
containers
6305.33 - Other, of
polyethylene or
polypropylene strip or thelike
6305.39 - Other
6305.90 - Of other textile materialsG/RO/45/Ad d.1/Rev.2
Page 287HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
63.06 Tarpaulins, awnings and
sunblinds; tents; sails for
boats, sailboards orlandcraft; camping goods[ CTH (CH) (COL) (IND) (MAL) (MOR)
(PAK) (NOR)]Submitted to CRO for decision (Doc.
42.271, Doc. 42.357)
Issue 57, 58, 64, 65, 66, 67, 68
[The country of origin of other embroideredgoods of this heading shall be the country of
embroidery provided that there is no
unembroidered surface greater than 25cm x
25 cm;
CTH for other goods of this heading (PHI) ]
[ CTH except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.02 through 56.03, 58.01
through 58.04,58.06, 58.09 through 58.11,59.03, 59.06 through 59.07 or 60.01 through
60.02 (US) (MEX) (A RG) (BRA) (CAN)
(GUA)]
[Change to tarpaulins, awnings or sunblindsof this heading from any other heading,
except when resulting either/ both cutting to
shape, or/ and being hemming or with rollededges or with knotted fringe at any of the
edges; or
Change by waterproof processing;
CTH for other goods of this heading (JPN)
(EGY) (AUS) (NZ)]G/RO/45/Ad d.1/Rev.2
Page 288
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Change to tarpaulins, awnings or sunblinds
of this heading from any other heading,
except when resulting either/ both cutting toshape, or/ and being hemming or with rolled
edges or with knotted fringe at any of the
edges; or
CTH for other goods of this heading (AUS) ]
[Textile articles of this heading take the
origin of the fabric unless the goods are both
cut or knitted or crocheted to shape and sewnor otherwise assembled in the same country
(HK)](Doc. 42.271/Cor.)
[ As indicated at split heading level  (EC)
(TUR)]
ex 63.06 (a) Tarpaulins, awnings and
sunblinds, camping goods of
felt or nonwovens :
impregnated, coated, covered
or laminated[Change to this split heading from
unbleached felt or nonwovens of any other
heading (EC) (TUR)]
ex 63.06 (b) Other tarpaulins, awnings
and sundblinds, camping  of
goods of felt or nonwovens[CTH except from headings 56.02 and 56.03(EC) (TUR)]
ex 63.06 (c) Knitted or crocheted
tarpaulins, awnings and
sundblinds, camping goods  :
embroidered[Change to this split heading if this change is
attained by complete making up; or
Change to this split heading from
unembroidered knitted or crocheted fabric, ifthe value of non-originating materials used
does not exceed 40%  of the ex-works price
of the product (EC) (TUR) ]G/RO/45/Ad d.1/Rev.2
Page 289HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 63.06 (d) Other knitted or crocheted
tarpaulins, awnings and
sundblinds, camping goods[ Change to this split heading if this change is
attained by complete making up (EC) (TUR)]
ex 63.06 (e) Not knitted or crocheted
(except of felt or nonwovens)
tarpaulins, awnings and
sundblinds, camping goods :
embroidered[Change to this split heading from yarn of
any other heading ; or
Change to this split heading fromunembroidered fabric, if the value of non-
originating materials used does not exceed
40%  of the ex-works price of the product
(EC) (TUR)]
ex 63.06 (f) Other, not knitted or
crocheted (except of felt or
nonwovens) tarpaulins,
awnings and sundblinds,
camping goods[Change to this split heading from yarn of
any other heading (EC) (TUR)]
ex 63.06 (g) Tents; sails for boats,
sailboards or landcraft[ CTH (TUR) (EC)]
- Tarpaulins, awnings
and sundblinds :As indicated at the split heading level
6306.11 - Of cotton
6306.12 - Of synthetic fibres
6306.19 - Of other textile materials
- Tents :
6306.21 - Of cotton
6306.22 - Of synthetic fibres
6306.29 - Of other textile materials
- Sails :
6306.31 - Of synthetic fibresG/RO/45/Ad d.1/Rev.2
Page 290
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
6306.39 - Of other textile materials As indicated at the split heading level
- Pneumatic mattresses :
6306.41 - Of cotton
6306.49 - Of other textile materials
- Other :
6306.91 - Of cotton
6306.99 - Of other textile materials
63.07 Other made up articles,
including dress patterns.As indicated at subheading level
6307.10 - Floor-cloths, dish-cloths,
dusters and similar cleaning
cloths[CTH, except from headings 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.02 through 56.03, 58.01
through 58.04, 58.06, 58.09 through 58.11,59.03,59.06, 59.07 or 60.01 through 60.02
(JPN) (EGY) (CAN) (MEX) (US) (ARG)
(BRA) (NZ) (AUS) (GUA)]Submitted to CRO for decision (Doc.
42.271, Doc. 42.357)
Issue  58, 69
[Change to this subheading from yarn of anyother heading (EC) (TUR)]
[CTH (CH) (COL) (IND) (MAL) (MOR)(PAK)]
[The country of origin of other embroidered
goods of this heading shall be the country of
embroidery provided that there is no
unembroidered surface greater than 25cm x
25 cm;CTH  for other goods of this heading (PHI)]G/RO/45/Ad d.1/Rev.2
Page 291HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Textile articles of this heading take the
origin of the fabric unless the goods are both
cut or knitted or crocheted to shape and sewnor otherwise assembled in the same country
(HK)]
6307.20 - Life-jackets and life-belts CTH Endorsed
6307.90 - Other [CTH, except when resulting from either/
both cutting to shape, or/and being hemming
or with rolled edges or with knotted fringe at
any of the edges (JPN) (EGY) (AUS) (NZ)]Submitted to CRO for decision
(Doc.42.271, Doc. 42.357)
Issue 58, 71
[Change to this subheading if the value of
non-originating materials used does not
exceed 40% of the ex-works price of the
product (EC) (TUR)]
[CTH (CH) (COL) (IND) (MAL) (MOR)(NOR) (PAK) (KOR)]
[The country of origin of other embroidered
goods of this heading shall be the country of
embroidery provided that there is no
unembroidered surface greater than 25cm x
25 cm;CTH for other goods of this heading (PHI) ]
[ CTH except from heading 50.07, 51.11through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.02 through 56.03, 56.08,58.01 through 58.06, 58.08 through 58.11,
59.03, 59.06 through 59.07 or 60.01 through
60.02 (US) (MEX) (A RG) (BRA) (CAN)]G/RO/45/Ad d.1/Rev.2
Page 292
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[Textile articles of this heading take the
origin of the fabric unless the goods are both
cut or knitted or crocheted to shape and sewnor otherwise assembled in the same country
(HK)]
63.08 Sets consisting of woven
fabric and yarn, whether or
not with accessories, for
making up into rugs,
tapestries, embroideredtable cloths or serviettes, or
similar textile articles, put
up in packings for retail
sale.CTH, except when resulting only from
putting up in sets
63.09 Worn clothing and other
worn articles.The country of origin of the goods of this
heading shall be the country in which the
goods were last collected and packed for
shipmentBasket 1
63.10 Used or new rags, scrap
twine, cordage, rope and
cables and worn outarticles of twine, cordage,
rope or cables, of textile
materials.The country of origin of the goods of this
heading  shall be the country in which the
goods [were last]
8 collected or derived from
manufacturing or processing operations or
from consumptionSubmitted to CRO for decision (Doc.
42.271)
Issue 72
Basket 1 resolved by CRO
6310.10 - Sorted As indicated at heading level
6310.90 - Other
                                                     
8 The TCRO has agreed that it will review  all “Ottawa” definitions for coherence and consistency of language when it has finish ed its work on the product-
specific rules for all chapters.G/RO/45/Ad d.1/Rev.2
Page 293HS Code
numberDescription of goods Primary rules Notes Comments
AB C D E
8707.10 - For the vehicles of heading
No. 87.03As indicated at the heading level
8707.90 - Other
87.08 Parts and accessories of the
motor vehicles of headings
Nos. 87.01 to 87.05.As indicated at the subheading, split heading
and split subheading level
ex87.08(a) Goods enumerated in Legal
Note 2 to this Chapter[CTHS  (US)] Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
ex87.08(b) Safety seat belts, not
assembled[CTH, except from 58.06  (US)]
ex87.08(b) Other    [CTH  (US)] Issue No.70G/RO/45/Ad d.1/Rev.2
Page 294
HS Code
numberDescription of goods Primary rules Notes Comments
AB C D E
8708.10 - Bumpers and parts thereof [CTSH, except from headings 87.01 - 87.05 or
87.07 (JPN)]
[CTH (CH)][CTSH (MEX) (EGY) (KOR) (SG) (PHI) ]
[CTH; or 45% value added rule  (EC) (AUS)[CTH, except from heading 87.01 - 87.05
(MAL) ]
[As specified for split heading] (US) (TH)
[As specified for split subheading] (CAN)Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
ex8708.10(a) - Bumpers [CTSHS  (CAN) ] Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
ex8708.10(b) - Parts of bumpers [CTH  (CAN) ]
- Other parts and accessories
of bodies (including cabs) :
8708.21 -- Safety seat belts [CTSH (MEX) (EGY) (SG) (PHI) (JPN)
(CAN) (CH) (MAL) (KOR) (HK) (IND)]Submitted to
CRO fordecision
[CTH; or 45% value added rule  (EC)]G/RO/45/Ad d.1/Rev.2
Page 295HS Code
numberDescription of goods Primary rules Notes Comments
AB C D E
[CTH, except from heading 87.01 - 87.05
(MAL)]
[As specified for split heading (US) (TH)]
8708.29 -- Other [CTSH, except from headings 87.01 - 87.05 or
87.07 (JPN) (CAN)]
[CTH (CH)]
[CTSH (MEX) (EGY) (SG) (PHI)]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
[CTH; or 45% value added rule  (EC) (AUS) ]
[CTH, except from heading 87.01 - 87.05
(MAL)]
[As specified for split heading (US) (TH)]
[As specified for split subheading (KOR)
(PHI)]
ex8708.29(a)-- Other
[ CTSHS  (KOR)]
[ CTSHS and change within the split
subheading by assembly  (PHI) ]Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
ex8708.29(b)-- Parts
[ CTH  (KOR) (PHI) ]G/RO/45/Ad d.1/Rev.2
Page 296
HS Code
numberDescription of goods Primary rules Notes Comments
AB C D E
- Brakes and servo-brakes
and parts thereof :
8708.31 -- Mounted brake linings [CTH, except from headings 87.01 - 87.06 or
subheading 6813.10 (JPN) ]
[CTH (CH) ]
[CTH, except from headings 87.01-87.05 or
split subheading ex-8708.39(a) (CAN) ]Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13, 70
[CTH, except from subheading 6813.10
(MEX) ]
[CTSH  (EGY) (KOR) (SG) (PHI) ]
[CTH; or 45% value added rule  (EC) (AUS) ]
[CTH, except from heading 87.01 - 87.05
(MAL) ]
[As specified for split heading (US)(TH)]
8708.39 -- Other [CTH  (JPN) (CH) (MEX) (EGY)]
[CTH; or 45% value added rule  (EC) (AUS)][CTSH (SG) (PHI)]Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
[CTH, except from heading 87.01 - 87.05
(MAL)]
[As specified for split heading (US) (TH)]G/RO/45/Ad d.1/Rev.2
Page 297HS Code
numberDescription of goods Primary rules Notes Comments
AB C D E
[As specified for split subheading (CAN)
(KOR)]G/RO/45/Ad d.1/Rev.2
Page 298
HS Code
numberDescription of goods Primary rules Notes Comments
AB C D E
8803.90 - Other [CTH] (JPN) (EC) (KOR) (SG) (EGY)
[Supplementary criteria are necessary] (CH)
[CTH, except from heading 88.01 or 88.02]
(CAN)
[CTSH] (MEX)[CTH / CTSHS: Proposal as specified for split
subheadings] (US)(AUS)Submitted to CRO
for decision
Issues Nos.1 to 6, 8to 13
ex
8803.90(a)Spacecraft frameworks
(chassis) [and platforms][CTSHS] (US) (AUS) Submitted to CRO
for decision
Issues Nos.1 to 6, 8to 13
ex
8803.90(b)Other [CTH] (US) (AUS)
88.04 Parachutes (including
dirigible parachutes andparagliders) and
rotochutes; parts thereof
and accessories thereto.[CTH] (JPN) (EGY) (MEX) (KOR)
[CTH, or 45% value added rule]  (EC)
[CTH / CTSHS or CTH/CTH with exception:
Proposals as specified for split headings] (CH)
(CAN) (US) (SG)(AUS)Submitted to CRO
for decision
Issues Nos.1 to 6, 8to 13
ex 88.04(a) Parachutes (including
dirigible parachutes and
paragliders) and rotochutes[CTHS] (CAN) (CH) (SG) (MEX) (PHI)
(EGY) (HK) (IND)
[CTH] (US) (BRA) (JPN) (KOR)Submitted to CRO
for decision
Issues Nos.1 to 6, 8
to 13
ex 88.04(b) Other CTHG/RO/45/Ad d.1/Rev.2
Page 299HS Code
numberDescription of goods Primary rules Notes Comments
AB C D E
88.05 Aircraft launching gear;
deck-arrestor or similargear; ground flying
trainers; parts of the
foregoing articles.[CTH] (MEX) (JPN)
[CTH, or 45% value added rule] (EC)
[CTH / CTSHS: Proposals as specified for
split subheadings] (CH) (CAN) (US)
(SG)(AUS)Submitted to CRO
for decision
Issues Nos.1 to 6, 8to 13
8805.10 - Aircraft launching gear and
parts thereof; deck-arrestor
or similar gear and parts
thereofAs indicated at the heading and split
subheading  level
ex8805.10(a)- Aircraft launching gear;
deck-arrestor or similar
gear[CTSHS] (CAN) (US) (CH) (KOR) (SG)
(AUS)Submitted to CRO
for decision
Issues Nos.1 to 6, 8
to 13
ex
8805.10(b)-O t h e r [CTH] (CH) (CAN) (US) (KOR) (SG) (AUS)
8805.20 - Ground flying trainers and
parts thereofAs indicated at the heading and split
subheading  level
ex
8805.20(a)- Ground flying trainers [CTSHS] (CAN) (US) (CH) (KOR) (SG)
(AUS)Submitted to CRO
for decision
Issues Nos.1 to 6, 8
to 13G/RO/45/Ad d.1/Rev.2
Page 300
CHAPTER 94
Primary rule:
Chapter Notes
1. For the purposes of those rules of origin which refer to a change of classification (i.e., change of heading or change of sub heading), the  following
changes shall not confer origin :
(a) changes which result from disassembly (Basket 1)
(b) changes which result from packaging, or (Basket 1)
[(c)  changes which result solely from appli cation of General Rule of Interpretation 2( a) with respect to collections of parts that are presented as
unassembled articles of another heading or subheading (US)]  (Referral Doc.OC0029E1)
2. [For collection of parts merely put together that do not satisfy the requirement of GIR 2(a), the origin of the goods shall b e the origin of individual
parts (IND)] (Referral Doc.OC0029E1)
3. [Obtaining goods from parts by assembly, including sub-assembly , shall be considered as reflecting last substantial transform ation; (MOR) (IND)]
(Referral Doc.OC0031)
[Chapter Residual Rules
When application of the primary rules of this chapter (including the product specific rules provided in the matrix) does not re sult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. The country of origin of goods of heading 94.04 shall be the country where the textile fabric was formed, or in the case of a  good containing
textile fabrics of more than one country, the origin of the good is the country in which the exterior textile fabric that predo minates by weight
was formed.  (US)] (Referral Doc.OC0023E1)
[Criteria for Residual Rules
 
 Weight or essential character (CAN)
 Weight or volume, as appropriate (US)
 Value (EC)Total value of parts and related processing activity (CH)G/RO/45/Ad d.1/Rev.2
Page 301Criteria to be left discretionary to each country (IND)]
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
Chapter 94 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
buildingsAs indicated at heading level
94.01 Seats (other than those of
heading
No. 94.02), whether or not
convertible into beds, andparts thereof.Proposals as specified for subheadingsG/RO/45/Ad d.1/Rev.2
Page 302
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
9404.21-Mattresses:
--Of cellular rubber or
plastics, whether or notcoveredCTH Basket 1
9404.29 -- Of other materials CTH Basket 1
9404.30 - Sleeping bags CTH Submitted to CRO for decision  (Doc.
42.269)
9404.90 - Other [CTH (MEX) (C AN) (JPN) (CH) (NOR)
(PHI) (IND) (HK) (EC) (KOR) (EGY)]Submitted to CRO for decision  (Doc.
42.269)
[CTH, except from headings 50.07, 51.11
through 52.12, 53.09 through 53.11, 54.07
through 54.08, 55.12 through 55.16, 56.02
through 56.03, 56.08, 58.01 through 58.06,
58.08 through 58.11, 59.03, 59.06 through59.07, and 60.02 and from subheading6307.90 (US)]
94.05 Lamps and lighting fittings
including searchlights and
spotlights and parts thereof,
not elsewhere specified or
included; illuminated signs,illuminated name-plates
and the like, having a
permanently fixed light
source, and parts thereof
not elsewhere specified orincluded.As specified for subheadings .G/RO/45/Ad d.1/Rev.2
Page 303HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
9405.10 - Chandeliers and other
electric ceiling or walllighting fittings, excluding
those of a kind used for
lighting public open spaces
or thoroughfares[ CTSH (JPN) (HK) (US) (PHI) (TH) (MOR)
(MEX)]Submitted to CRO for decision
Issue N° 12
9405.20 - Electric table, desk, bedside
or floor-standing lamps[ CTH; or
 Change from parts of subheadings 9405.91
through  9405.99, provided that the relevant
Chapter Note on assembly is met.(CAN)(SEN)]
9405.30 - Lighting sets of a kind used
for Christmas trees[ CTH (COL) (CH) (EC) (AUS)]
9405.40 - Other electric lamps and
lighting fittings
9405.50 - Non-electrical lamps and
lighting fittings
9405.60 - Illuminated signs,
illuminated name-plates and
the like
- Parts : CTH Basket 1
9405.91 -- Of glass
9405.92 -- Of plastics
9405.99 -- OtherG/RO/45/Ad d.1/Rev.2
Page 304
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
94.06 Prefabricated buildings. CTH Basket 1G/RO/45/Ad d.1/Rev.2
Page 305Chapter 95
Primary rule:
Chapter Notes:
1. For  the purposes of those rules of origin which refer to a ch ange of classification (i.e., chan ge of heading or change of s ubheading), the following
changes shall not confer origin:
(a) changes which result from disassembly, ( Basket 1)
(b) changes which result from packaging or repackaging, or (Basket 1)
[(c) changes which result solely from application of General Rule of Interpretation 2(a) with respect to collections of parts th at are presented
as unassembled articles of another heading or subheading (US)] (Referral Doc.OC0029E1)
275. (d) [Presentation of goods for use other than that for which they were initially designed or intended is not origin conferring.  E.G.,
garments for babies of 61.11 or 62.09 to accessories for dolls of 95.02.  Text to be developed (CAN) (EC) (US)] (R eferral Doc.OC0029E1)
2. [For collection of parts merely put together that do not sati sfy the requirement of GIR 2(a), the origin of the goods shall b e the origin of individual
parts (IND)] (Referral Doc.OC0029E1)
3.  [Obtaining goods from parts by assembly , including sub-assembly, shall be considered as reflecting last substantial transfor mation; (MOR)(IND)]
(Referral Doc.OC0031)
4. Sets:  (Referral Doc.OC0029E1)
[OPTION A
1) Putting articles up in sets shall not be considered as a substantial transformation;2) The country of origin of a set put up from articles that originate in one country shall be that country;
3) The country of origin of a set put up from articles that origin ate in more than one country shall be the country of origin of  the articles that confer
the essential character on the set as a whole;
4) In the event that neither (2) nor (3) is met, the country of origin shall be the single country in which the greatest number of articles in the set were
made.  (JPN)]
[OPTION B1) Putting articles up in sets shall not be considered as a substantial transformation;G/RO/45/Ad d.1/Rev.2
Page 306
2) The country of origin of a set put up from articles that originate in one country shall be that country;
3) The country of origin of a set put up from articles that origin ate in more than one country shall be the single country in wh ich the greatest number of
articles in the set were made.
4) In the event that neither (2) nor (3) is met, the country of or igin shall be the country of origin of the articles that confe r the essential character on
the set as a whole; (US)]
[OPTION C1) Putting articles up in sets shall not be considered as a substantial transformation;2) The country of origin of a set put up from articles that originate in one country shall be that country;3) The country of origin of a set put up from articles that origin ate in more than one country shall be the country of the artic le(s) representing the
highest value, the value of the articles having the same origin being taken together.  (EC)]
5. [For the purposes of heading 95.06 when the goods are produced from forged or cast blanks which had the essential character o f the
complete or finished goods and were classifiable, by application of HS General Interpretative Rule 2(a), in the same heading or  subheading as
the complete or finished goods:
(1) Provided the following criteria are met, the country of origin of the goods shall be the country in which the blank was fini shed:
(a) In its imported prefinished condition, the blank was not capable of functioning for its ultimate use and was not advanced be yond
cleaning or working to remove flash, sprues, burrs or similar excess material, and
(b) In the country in which the goods were finished :
(i) The blank was configured to final shape by the removal of mate rial (other than merely by honing or polishing or both), or by
bending, hammering, pressing, stamping  or similar forming process; and
(ii) The blank underwent one or more of the following processes:
1. Heat treatment or thermochemical treatment, such as glowing, tempering, hardening; orG/RO/45/Ad d.1/Rev.2
Page 3072. Assembly with five or more parts (other than parts of genera l use as defined in Note 1(g) to Section XVI of the HS); or
3. Surface treatment, such as coating, compressing, condensing, impregnating or insulating;
(2)  If the criteria of subparagraph (a) above are not satisfied, the country of origin of the goods shall be the country of or igin of the blank (KOR)
(US)]  (Referral Doc.OC0033E)
[Chapter Residual Rules
When application of the primary rules of this chapter (including the product specific rules provided in the matrix) does not re sult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. The country of origin of a good of subheading 9502.91 that was assembled from parts, but was not wholly assembled in a single  country, is the
country in which the most significant assembly operations were performed in the making-up of the good, without regard to the ad dition of
buttons and other fasteners, belt and hanger loops, belts, patc h pockets, labels, foot straps, epaulettes, ornaments and other minor components.
(US)] (Referra l Doc.OC0023E1)
[Criteria for Residual Rules
 
 Weight or essential character (CAN)
 Weight or volume, as appropriate (US)
 Value (EC)
 Total value of parts and related processing activity (CH)
Criteria to be left discretionary to each country (IND)]G/RO/45/Ad d.1/Rev.2
Page 308
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 9502.91 (d) -- Footwear and headgear [CTH] (EC)
ex 9502.91 (e) -- Accessories [CTH] (EC) NB: see Chapter
note (EC)
9502.99 -- Other [CTSH (CAN) (PHI) ]
[CTH  (CH) (HK) (MEX) (US) (EC)
(JPN)(BRA)]Submitted to
CRO for
decision (Doc.42.269)
NB: see Chapter
note (EC)
95.03 Other toys; reduced-size ("scale")
models and similar recreational
models, working or not; puzzles of all
kinds.Proposals as indicated for split heading
ex 95.03 (a)  Goods of this heading put up in sets or
outfitsCTH Basket  1
NB: see Chapter
note
ex 95.03 (b) Toys representing animals or non-human
creatures[ CTHS from  ex 95.03 (e) (US) (HK)
(MOR) (MEX) (PHI) (TH) ]Submitted to
CRO for
decision
[ CTHS from  ex 95.03 (e) provided that the
relevant Chapter Note on assembly ismet (CAN) ]Issue N° 15
Issue N° 16
[ CTH (CH) (SEN)(BRA) ]
[ CTH except from heading 95.02 (EC) ]G/RO/45/Ad d.1/Rev.2
Page 309HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
[ CTH except from heading 95.02, 61.11 or
62.09 (JPN) (KOR) ]
ex 95.03 (c) Toy  musical intstruments and apparatus [ CTHS from  ex 95.03 (e) (US) (HK)
(MOR) (MEX) (PHI) (TH) ]Submitted to
CRO  fordecision
[ CTHS from  ex 95.03 (e) provided that the
relevant Chapter Note on assembly ismet (CAN) ]Issue N° 15
Issue N° 16
[ CTH (CH) (SEN) ]
[ CTH except from heading 92.01 through
92.09  (EC) ]
[ CTH except from heading 95.02, 61.11 or
62.09 (JPN) (KOR) ]
ex 95.03 (d) Other articles of this heading [ CTHS from  ex 95.03 (e) (US) (HK)
(MOR) (MEX) (PHI) (TH) ]To be submitted
to CRO fordecision
[ CTHS from  ex 95.03 (e) provided that the
relevant Chapter Note on assembly ismet (CAN) ]Issue N° 15
Issue N° 16
[ CTH (CH) (SEN)]
[ CTH except from subheading  9506.31
through 9506.91  (EC) ]
[ CTH except from heading 95.02, 61.11 or
62.09 (JPN) (KOR) ]G/RO/45/Ad d.1/Rev.2
Page 310
HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
ex 95.03 (e) Parts and accessories [ CTH or a change with in this split-heading
as a result of assembly (US) (HK) (MOR)(PHI) (TH) (MEX)]To be submitted
to CRO fordecision
[CTH or a change with in this split-heading
provided that the relevant Chapter Note
on assembly is met (CAN) ]Issue N° 15
Issue N° 16
[ CTH (CH) (SEN) (EC) (BRA)]
[ CTH except from heading 95.02, 61.11 or
62.09 (JPN) (KOR)]G/RO/45/Ad d.1/Rev.2
Page 311HS Code
NumberDescription of goods Primary rules Notes Comments
AB C D E
9609.10 - Pencils and crayons, with leads encased
in a rigid sheath[CTSH (CAN) (MEX) (US) (PHI)
(TH) (MOR)]Submitted to CRO for
decision
Issue N° 27
[ CTSHS (KOR) ]
[CTH (CH) (JPN) (EC)]
9609.20 - Pencil leads, black or coloured CTH Basket 1
9609.90 - Other CTH Basket 1
96.10 Slates and boards, with writing or
drawing surfaces, whether or notframed.CTH Basket 1
96.11 Date, sealing or numbering stamps, and
the like (including devices for printing or
embossing labels), designed for
operating in the hand; hand-operated
composing sticks and hand printing setsincorporating such composing sticks.CTH Basket 1
96.12 Typewriter or similar ribbons, inked or
otherwise prepared for giving
impressions, whether or not on spools or
in cartridges; ink-pads, whether or notinked, with or without boxes.CTH .
9612.10 - Ribbons
9612.20 - Ink-pads Basket 1
________