G/RO/41
Page 602
- 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
218. 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 toproduce other unassembled articles.  The parts have a new character and cannot be used for any other
purpose.
219. The rule should be:
- The country of origin of the goods of this sp lit chapter is the country  in which the goods are
produced from fabric (BRA) (COL) (CH) (IND) (MEX) (PHI) (MAL) (ARG) (GUA) (KOR) (FIJ)(CAN) (EGY) (CR)
OPTION B: No
220. 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.
221. The rule should be:
- The country of origin of the goods of this split chapter is the country of origin of the fabric.
(JPN) (US) (AUS) (NZ) (HK)
222. 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 byprinting or dyeing of unbleached or prebleached fabric accompanied by preparatory or finishingoperations.  Thermoprinting has to be accompanied by printing of the transfer paper.  (EC) (TUR)
Relevant HS Codes:G/RO/41
Page 603
ex Chapter 61 (j)  (ex 6117.90)
ex Chapter 62 (h)  (ex 6217.90)
ISSUE No. 54:  MAKING DIAPERS (BABIES’ NAPPIES) FROM FABRICOPTION 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,
HK, SEN, GUA, EGY, EC, JPN, PHI, MAL, TUR, CH, AUS, NOR, FIJ, ARG, PAK, NZ, CAN,KOR)
OPTION B : No
223. 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) .
224. The rules proposed are:
- The country of origin of the goods of this split chapter is the country of origin of the fabric
(US) (CR)
- 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. (BRA)
Relevant HS Codes:
ex-Chapter 62(b) (ex-62.09)
CHAPTER 63
ISSUE No. 55:  OBTAINING BLANKETS (OTHER THAN ELECTRIC BLANKETS) AND
TRAVELLING RUGS FROM FABRIC
OPTION A:  Yes
225. The production of yarns, blankets and travelling rugs from fabric is a substantial
transformation.  The rule should be:
- CTH (CH, COL, IND, PHI, MOR, PAK, MAL, NOR)
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 cr ocheted to shape and sewn or otherwise assembled in the same  country (NZ) (HK)
for goods of knitted or crocheted material:G/RO/41
Page 604
- change to this split heading, provided that the change is attained by complete making up (EC,
TUR)
OPTION C:  No
226. 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 from 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 (US) (MEX) (ARG) (BRA) (CAN) (AUS)
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 FABRICOPTION A:  Yes
227. The production of electric blankets from fabric is a substantial transformation.  The rule
should be:
- CTH (CAN, JPN, EGY) (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 havemade no special proposal for electric blankets and propose that the same origin criteria be applied asfor other goods of the heading.
228. Rules as specified under Options A, B and C under Issue No.55 for obtaining other blankets
and travelling rugs. (EC) (TUR) (NZ) (US) (MEX) (ARG) (BRA)
Relevant HS Code:
63.01ISSUE No. 57:  IMPREGNATION, COATING, COVERING OR LAMINATION OF TEXTILEARTICLES OF CHAPTER 63 OF FELT OR NONWOVEN FABRICSG/RO/41
Page 605
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)OPTION B:  No
229. 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 rules
have been proposed.  The options for the rule are as proposed by various countries for other articles ofthe same heading not impregnated, coated, covere d or laminated.   (US) (MEX) (ARG) (BRA) (JPN)
(MAL) (EGY) (CH) (COL) (IND) (PHI) (MOR) (PAK) (NOR) (AUS).
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, provided
 
230. 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:
 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. (PHI)
 
 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 25
cm. (PHI)
 
 OPTION B:  Yes, provided
 
231. 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 value
of non-originating materials does not exceed 40% of the ex-works price of the product. The rule of
origin should be:G/RO/41
Page 606
 Change to this split heading from unembroidered fa bric, 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
 
232. 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) (EGY) (CH) (COL) (IND) (MOR) (PAK) (NOR) (AUS)
 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:  Yes
233. 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, PHI, MOR, PAK, MAL, NOR)
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 (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)
- 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
234. 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)
- These textile artic les have the country of origin of  the fabric.  The rule should be:G/RO/41
Page 607
- 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)
- 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:  Yes
235. The production of quilted yarns, textile articles from quilted textile material is a substantial
transformation.  The rule should be:
- CTH  (CH, COL, IND, PHI, MOR, PAK, MAL, NOR)
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.
236. The different options for the rule are those proposed for other articles classified in the same
headings by the following countries:   (NZ) (HK) (AUS) (SEN) (EC) (TUR).
OPTION C:  No
237. 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 quiltedgood 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)
238. 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)G/RO/41
Page 608
239. 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) (MEX) (ARG) (BRA)
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
240. The production of curtains (including drapes) and interior blinds; curtain or bed valances is a
substantial transformation.  The rule should be
- CTH (CH, COL, IND, PHI, MOR, PAK, NOR) (AUS)
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 (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)
- 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
241. 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:G/RO/41
Page 609
- 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)
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
242. The production of these textile articles is a substantial transformation.  The rule should be
- CTH (CH, COL, IND, PHI, MOR, PAK, NOR) (AUS)
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 (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)
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
243. 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:G/RO/41
Page 610
- 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)
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:  Yes
244. The production of sacks and bags of this heading is a substantial transformation.  The rule
should be
- CTH (CH) (COL) (IND) (MAL) (MOR) (PAK) (EGY)
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)
- 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 (NZ)
(HK)
If knitted or crocheted:- Change to this split heading if this change is attained by complete making up (EC) (TUR)OPTION C:  No
245. 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.  Thefollowing 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:G/RO/41
Page 611
- 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
246. The production of tarpaulins and sunblinds is a substantial transformation.  The rule should be
- CTH (CH) (COL) (IND) (MAL) (MOR) (NOR) (PAK)
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)
- 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 (NZ)
(HK)
- If knitted or crocheted: Change to this split heading if this change is attained by complete
making up (EC) (TUR)
OPTION C:  No
247. 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
248. The production of awnings is a substantial transformation. The following proposals have been
made:
- CTH (CH) (COL) (IND) (MAL) (MOR) (PAK) (NOR)
- Change of Chapter (CAN)G/RO/41
Page 612
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)
- 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 (NZ)
(HK)
If knitted or crocheted:
- Change to this split heading if this change is attained by complete making up (EC) (TUR)
OPTION C:  No
249. 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:
- 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
250. The production of tents and sails is a substantial transformation. The following proposals
have been made:
- CTH (CH) (COL) (IND) (MAL) (MOR) (EGY) (PAK) (JPN) (TUR) (EC) (AUS)
- 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 (NZ) (HK)G/RO/41
Page 613
OPTION C:  No
251. 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:  Yes
252. The production of camping goods is a substantial transformation. The following proposals
have been made:
- CTH (CH) (COL) (IND) (MAL) (MOR) (EGY) (PAK) (JPN) (NOR) (AUS)
for pneumatic mattresses only:
- Change of Chapter (CAN)OPTION 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 (NZ)
(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
253. 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)]
if of felt or nonwovens:G/RO/41
Page 614
- 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
254. The waterproof processing of tarpaulins, awnings and sunblinds is a substantial
transformation.  The rule should be:
- Change by waterproof processing (JPN) (EGY)
OPTION B:  No
255. 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) (MAL) (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
256. The production of floor cloths, dish cloths, dusters  and similar cleaning cloths is a substantial
transformation.  The rule should be:
- CTH (CH) (COL) (IND) (MAL) (MOR) (PHI) (PAK)
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.
257. 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 (NZ)
(HK)
OPTION C:  NoG/RO/41
Page 615
258. 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 (JPN) (CAN) (MEX) (US) (ARG) (BRA) (EGY)
- 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:  Yes
259. The production of life jackets and life belts involves complex operations and  is a substantial
transformation.  The proposals for the rule are:
- CTH (CH) (COL) (IND) (MAL) (MOR) (EGY) (PHI) (JPN) (CAN) (US) (MEX) (PAK)
(NOR) (AUS)
- The country of origin is the country in which they are asembled from unassembled parts.
(HK)
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 havebeen 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 (NZ)
- 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)
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
260. The production of these articles is a substantial transformation.  The rule should be:
- CTH (CH) (COL) (IND) (MAL) (MOR) (PHI) (NOR) (PAK)
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)G/RO/41
Page 616
- 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 (NZ)
(HK)
- CTH, provided that the production includes cu tting and a significant sewing or other assembly
operation with respect to the good (CAN)
- 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
261. 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)
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)*
262. 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)*
263. 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
264. 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 rul es for
all chapters.
ISSUE No. 73:  ASSEMBLY OF TEXTILE PARTS TO OBTAIN SUB-ASSEMBLIESG/RO/41
Page 617
OPTION A: Yes
265. 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 these 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)
OPTION B : No266. 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.    (MEX) (ARG) (BRA)
(JPN) (MAL) (EGY) (CH) (COL) (IND) (PHI) (MOR) (PAK) (NOR) (AUS) (EC)
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
267. 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 to
safeguard 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 theorigin 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;G/RO/41
Page 618
(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;
(d) Putting up goods for retail sale or in sets or ensembles (US)"
OPTION B: No
268. 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 origindetermination.
The proposed Legal Note should be deleted (EC, IND).
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
269. 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.
270. 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
271. 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
272. 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:
273. 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:
274. 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 oforigin shall be determined as follows:G/RO/41
Page 619
“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 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, belts, patch pockets, labels, foot straps,
epaulettes, ornaments and other minor components”. (US)
OPTION 3A:275. 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 componentthat predominates by weight was formed.   (US)
OPTION 4A:
276. 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 oforigin 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 assembly
operations 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: No
277. 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:
278. 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 interms of total parts and related processing activities. (CH).
OPTION 2B:
279. 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 mayG/RO/41
Page 620
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. (IND)
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: Yes280. 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 has
independent utility as a whole and is recognized as an article of commerce with a certain importance
in trade.
281. 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 or
consideration.  The rule should be : CTH (CH, IND, MAL, MOR, PAK).
OPTION B:  Yes, provided
282. 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 if
the value of non-originating materials used does not exceed 25% of the ex-works price of the product
(EC, TUR, EGY).
OPTION C:  No
283. 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 meet s 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)
(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 through
53.11, 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)G/RO/41
Page 621
(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 60.02
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)G/RO/41
Page 622
Relevant HS Code:
63.08
6308.00Sets consisting of woven fabric and yarn,
whether or not with accessories, for making upinto rugs, tapestries, embroidered table cloths orserviettes, 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 essentialcharacter of a set can be considered as thecountry 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 yarnmeets 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, 53.06
through 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 fromany other heading, 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, 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, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 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 OF
OTHER 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 theagreed rules and unresolved issues for them were referred to the Committee in Referral Doc. 42.269, a
companion 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.
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 the
origin of goods assembled in more than one country or consisting of textile materials formed in morethan one country.G/RO/41
Page 623
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 is
designed 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 inthis 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)
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 following
residual 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.  (CAN)
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 architecturewill direct the user to a single rule in which is applied the appropriate residual rule criterion
designated for the relevant chapter. (CH, IND)
Relevant HS Codes :  Chapters 30, 42, 43, 50-63, 64, 65, 66, 87, 88, 91, 94, 95 and 96.G/RO/41
Page 624
CHAPTER 50
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 Origin Criteria 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/41
Page 625HS Code
NumberDescription of goods Origin Criteria 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] Submitted to CRO for decision (Doc.
41.821* )
Issue 1
[The origin of the goods shall be the countryin which the non-garnetted material is
collected or derived  from manufacturing or
processing operations or from consumption]
ex 50.03 (b) Other The origin of the goods shall be the countryin which the silk waste of this split heading is
derived from manufacturing or processingoperations 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 ] Submitted to CRO for decision (Doc.
41.821)
Issue 7
[CTH, except from  heading 50.06]
[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]
                                                     
* For ease of reference Doc. 42.271 reproduces Issues  Nos. 1 to 13   previously referred  to the CRO in Doc. 41.821.G/RO/41
Page 626
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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 dyeing or printing] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[ Change by dyeing or printing, accompaniedby at least two finishing operations ]
[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]
[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]
[CTH, except from heading 50.06]
ex 50.04 (c)  Other [CTH, except from heading 50.06] Submitted to CRO for decision (Doc.
41.821)
Issue 3G/RO/41
Page 627HS Code
NumberDescription of goods Origin Criteria 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]
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 ] Submitted to CRO for decision
(Doc. 41.821)Issue 7
[CTH, except from heading 50.06]
[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]
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 dyeing or printing ] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[ Change by dyeing or printing accompaniedby at least two finishing operations ]
[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]G/RO/41
Page 628
HS Code
NumberDescription of goods Origin Criteria 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]
[CTH, except from heading 50.06]
ex 50.05 (c)  Other [CTH, except from heading 50.06] 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]
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)
ex 50.06 (b) Silk yarn (other than yarn
spun from silk waste) put up
for retail sale: processed[Change by folding or cabling ] Submitted to CRO for decision (Doc.
41.821)
Issue 7
[CTH, except from heading 50.04 or 50.05]
[CTH, except from headings 50.04, 50.05,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]G/RO/41
Page 629HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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 dyeing or printing ] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing, accompaniedby at least two finishing operations]
[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]
[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]
[CTH, except from heading 50.04 or 50.05]
ex 50.06 (d)  Other [CTH, except from heading 50..04 or 50.05] Submitted to CRO for decision (Doc.
41.821)Issue 3G/RO/41
Page 630
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH, except from headings 50.04, 50.05,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,55.07]
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 dyeing or printing] Submitted to CRO  for decision
(Doc. 41.821)
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation ]
[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.]
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
finishing operations]
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country]
                                                     
* 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/41
Page 631HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH]
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 wasteother than noil silk
5007.90 - Other fabricsG/RO/41
Page 632
CHAPTER 51
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 Origin Criteria 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/41
Page 633HS Code
NumberDescription of goods Origin Criteria 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)]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) (TUR) ]
5101.29 -- Other [CC (JPN) (CH) (EGY) (COL) (KOR)(MEX)
(CAN) (US)  (BRA) (NZ) (AUS) (HK)]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) (TUR)]
5101.30 - Carbonised [ CC(JPN) (CH) (EGY) (COL) (KOR)(MEX)
(CAN) (US) (BRA) (NZ) (AUS) (HK)]Submitted to CRO for decision
(Doc.42.271)
Issue 15G/RO/41
Page 634
HS Code
NumberDescription of goods Origin Criteria 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) (TUR) ]
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) (TH) (NZ) (AUS) (HK)]Submitted to CRO for decision
(Doc.42.271)
Issue 15
[ Change to this split heading from not
carbonized waste, the value of which does
not exceed 50% of the ex-works price of theproduct (EC)(TUR) ]
5103.10 - Noils of wool or of
fine animal hairAs indicated at split heading levelG/RO/41
Page 635HS Code
NumberDescription of goods Origin Criteria 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 ]Submitted to CRO for decision (Doc.
41.821)
Issue 1
[CTH]
51.05 Wool and fine or coarse
animal hair, carded or
combed (including combedwool in fragments).[CC] Submitted to CRO for decision (Doc.
41.821)
Issue 2
[CTH]
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 level
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]Submitted to CRO for decision (Doc.
41.821)
Issue 4, 6, 7G/RO/41
Page 636
HS Code
NumberDescription of goods Origin Criteria 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 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 dyeing or printing] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing accompaniedby at least two finishing operations ]
[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]
[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]
[CTH, except from heading 51.09]G/RO/41
Page 637HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 51.06 (c) Other [CTH, except from heading 51.09] 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]
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]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]
[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 dyeing or printing] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[ Change by dyeing or printing accompaniedby at least two finishing operations ]G/RO/41
Page 638
HS Code
NumberDescription of goods Origin Criteria 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]
[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]
[CTH, except from heading 51.09]
ex 51.07 (c) Other [CTH, except from heading 51.09] 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]
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), not
put up for retail sale.As indicated at split heading levelG/RO/41
Page 639HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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]Submitted to CRO for decision (Doc.
41.821)
Issue 4, 6, 7
[Change by any of the following processes:layer yarn process, knopping, looping, corespinning, mercerizing, folding or cabling]
[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 51.08 (b) Yarn of yarn of fine animal
hair (carded or combed, not
put up for retail sale : printed,
dyed (including dyed white)[Change by dyeing or printing] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing accompanied
by at least two finishing operations ]
[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]G/RO/41
Page 640
HS Code
NumberDescription of goods Origin Criteria 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]
[CTH, except from heading 51.09]
ex 51.08 (c) Other [CTH, except from heading 51.09] 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]
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, mercerizing]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]
[CTH, except from headings 51.06 through
51.08]G/RO/41
Page 641HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[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]
ex 51.09 (b) Yarn of wool or fine animal
hair, put up for retail sale :
printed, dyed (including dyed
white)[Change by dyeing or printing] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing accompanied
by at least two finishing operations ]
[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]
[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]
[CTH, except from headings 51.06 through51.08]
ex 51.09 (c) Other [CTH, except from headings 51.06 through
51.08]Submitted to CRO for decision (Doc.
41.821)
Issue 3G/RO/41
Page 642
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[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]
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]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]
[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 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 dyeing or printing] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13G/RO/41
Page 643HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[Change by dyeing or printing accompanied
by at least two finishing operations ]
[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]
[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]
[CTH]
ex 51.10 (c) Other [CTH] 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]
51.11 Woven fabrics of carded
wool or of carded fine
animal hair.As indicated at split heading levelG/RO/41
Page 644
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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)]
[ CTH (JPN) (CH) (EGY) (COL)(EC) (KOR)(MEX) (CAN) (US) (TUR) (TH) (NZ)
(AUS) (HK)]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 dyeing or printing] 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 ]
[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.]
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
finishing operations]
[Change from unbleached fabric, providedboth dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country]
[CTH]
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 levelG/RO/41
Page 645HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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-madefilaments
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 fine
animal hair.As indicated at split heading level
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)]Submitted to CRO for decision (Doc.
42.271)
Issue 16
[ CTH (JPN) (CH) (EGY) (COL)(EC) (KOR)
(MEX) (CAN) (US) (TUR) (TH) (NZ)
(AUS) (HK)]
ex 51.12 (b) Woven fabrics of combed
wool or of combed fine
animal hair: printed, dyed
(including dyed white)[Change by dyeing or printing] 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]G/RO/41
Page 646
HS Code
NumberDescription of goods Origin Criteria 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.]
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
finishing operations]
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country]
[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-made
filaments
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/41
Page 647HS Code
NumberDescription of goods Origin Criteria 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)]
[ CTH (JPN) (CH) (EGY) (COL)(EC) (KOR)(MEX) (CAN) (US) (TUR) (TH) (NZ)
(AUS) (HK)]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 dyeing or printing] 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 ]
[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 beaccompanied by printing of the transfer
paper.]
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
finishing operations]
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country]
[CTH]
ex 51.13 (c) Other CTH Basket 1 (Endorsed by CRO)G/RO/41
Page 648
CHAPTER 52
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 Origin Criteria 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/41
Page 649HS Code
NumberDescription of goods Origin Criteria 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] Submitted to CRO for decision
(Doc. 41.821)Issue 1
[The origin of the goods shall be the country
in which non-garnetted materials of cotton is
collected or derived from manufacturing orprocessing operations or from consumption]
5202.99 -- Other The origin of the goods shall be the country
in which the waste of this subheading is
derived from manufacturing or processing
operations or from consumptionBasket 1 (Endorsed by CRO)
52.03 Cotton, carded or combed. [CC] Submitted to CRO for decision
(Doc. 41.821)
Issue 2
[CTH]
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, corespinning, mercerizing]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, coating, folding or
cabling]G/RO/41
Page 650
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH, except when the change is the result of
merely putting yarns on support ]
[CTH, except from headings 52.05 through
52.07]
[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 dyeing or printing] Submitted to CRO for decision
(Doc. 41.821)
Issue 12, 13
[Change by dyeing or printing accompanied
by at least two finishing operations ]
[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]
[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]G/RO/41
Page 651HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH, except from headings 52.05 through
52.07]
ex 52.04 (c) Other [CTH, except from headings 52.05 through52.07]Submitted to CRO for decision
(Doc. 41.821)
Issue 3, 8
[CTH, except when the change is the result ofmerely putting yarns on support ]
[CTH, except from headings 52.05 through
52.07, 51.05, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
- Not put up for retailsale :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 ofcotton, 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, corespinning, mercerizing]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]
[CTH, except from heading 52.04 or 52.07]G/RO/41
Page 652
HS Code
NumberDescription of goods Origin Criteria 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]
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 dyeing or printing] Submitted to CRO for decision
(Doc. 41.821)
Issue 12, 13
[Change by dyeing or printing, accompanied
by at least two finishing operations ]
[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]
[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]
[CTH, except from heading 52.04 or 52.07]G/RO/41
Page 653HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 52.05 (c) Other [CTH, except from heading 52.04 or 52.07] 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]
- Single yarn, ofuncombed 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 lessthan 232.56 decitex
(exceeding 14 metric number
but not exceeding 43 metric
number)
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 not
exceeding 80 metric number)G/RO/41
Page 654
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
5205.15 -- Measuring less than
125 decitex (exceeding 80
metric number)As indicated at split heading level
- 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 lessthan 232.56 decitex
(exceeding 14 metric number
but not exceeding 43 metric
number)
5205.23 -- Measuring less than
232.56 decitex but not less
than 192.31 decitex
(exceeding 43 metric number
but not exceeding 52 metric
number)
5205.24 -- Measuring less than
192.31 decitex but not lessthan 125 decitex (exceeding
52 metric number but not
exceeding 80 metric number)
5205.26 -- Measuring less than
125 decitex but not less than106.38 decitex (exceeding 80
metric number but not
exceeding 94 metric number)G/RO/41
Page 655HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
5205.27 -- Measuring less than
106.38 decitex but not less
than 83.33 decitex(exceeding 94 metric number
but not exceeding 120 metric
number)As indicated at split heading level
5205.28 -- Measuring less than
83.33 decitex (exceeding 120
metric number)
- Multiple (folded) or
cabled yarn, of uncombed
fibres :
5205.31 -- Measuring per single
yarn 714.29 decitex or more
(not exceeding 14 metricnumber per single yarn)
5205.32 -- 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)
5205.33 -- 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)G/RO/41
Page 656
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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)As indicated at split heading level
5205.35 -- Measuring per single
yarn less than 125 decitex
(exceeding 80 metric number
per single yarn)
- Multiple (folded) or
cabled yarn, of combed fibres
:
5205.41 -- Measuring per single
yarn 714.29 decitex or more(not exceeding 14 metric
number per single yarn)
5205.42 -- Measuring per single
yarn less than 714.29 decitex
but not less than 232.56
decitex (exceeding 14 metric
number but not exceeding 43metric 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)G/RO/41
Page 657HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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)As indicated at split heading level
5205.46 -- Measuring per single
yarn less than 125 decitex but
not less than 106.38 decitex
(exceeding 80 metric numberbut not exceeding 94 metric
number per single yarn)
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)
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 levelG/RO/41
Page 658
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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]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]
[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 52.06 (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 dyeing or printing] Submitted to CRO for decision
(Doc. 41.821)Issue 12, 13
[Change by dyeing or printing, accompanied
by at least two finishing operations]
[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]G/RO/41
Page 659HS Code
NumberDescription of goods Origin Criteria 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]
[CTH, except from heading 52.04 or 52.07]
ex 52.06 (c) Other [CTH, except from heading 52.04 or 52.07] 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]
- 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 metricnumber)G/RO/41
Page 660
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
5206.13 -- Measuring less than
232.56 decitex but not less
than 192.31 decitex(exceeding 43 metric number
but not exceeding 52 metric
number)As indicated at split heading level
5206.14 -- Measuring less than
192.31 decitex but not less
than 125 decitex (exceeding
52 metric number but notexceeding 80 metric number)
5206.15 -- Measuring less than
125 decitex (exceeding 80
metric number)
- Single yarn, of
combed fibres :
5206.21 -- Measuring 714.29
decitex or more (not
exceeding 14 metric number)
5206.22 -- Measuring less than
714.29 decitex but not lessthan 232.56 decitex
(exceeding 14 metric number
but not exceeding 43 metric
number)G/RO/41
Page 661HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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)As indicated at split heading level
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 :
5206.31 -- Measuring per single
yarn 714.29 decitex or more
(not exceeding 14 metric
number per single yarn)
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)G/RO/41
Page 662
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
5206.33 -- 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)As indicated at split heading level
5206.34 -- 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)
5206.35 -- Measuring per single
yarn less than 125 decitex(exceeding 80 metric number
per single yarn)
- Multiple (folded) orcabled yarn, of combed fibres
:
5206.41 -- Measuring per single
yarn 714.29 decitex or more(not exceeding 14 metric
number per single yarn)
5206.42 -- 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)G/RO/41
Page 663HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
5206.43 -- 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)As indicated at split heading level
5206.44 -- 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)
5206.45 -- Measuring per single
yarn less than 125 decitex(exceeding 80 metric number
per single yarn)
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]Submitted to CRO for decision
(Doc. 41.821)
Issue 4, 6, 7
[Change by any of the following processes:layer yarn process, knopping, looping, corespinning, mercerizing,  folding or cabling]
[CTH, except from headings 52.04 through52.06]G/RO/41
Page 664
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH, except from headings 52.04 through
52.06, 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 dyeing or printing] Submitted to CRO for decision
(Doc. 41.821)
Issue 12, 13
[Change by dyeing or printing, accompanied
by at least two finishing operations ]
[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]
[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 ]
[CTH, except from headings 52.04 through52.06]
ex 52.07 (c) Other [CTH, except from headings 52.04 through
52.06]Submitted to CRO for decision
(Doc. 41.821)
Issue 3G/RO/41
Page 665HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH, except from headings 52.04 through
52.06, 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 - Other
52.08 Woven fabrics of cotton,
containing 85 % or more
by weight  of cotton,
weighing not more than 200
g/m2.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)]
[ CTH, except from heading 52.09 (JPN)
(CH) (EGY)(COL) (EC) (KOR) (MEX)(CAN) (US) (TUR) (NZ) (AUS) (HK)]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][CTH, except from heading 52.09]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][CTH, except from heading 52.09]Submitted to CRO for decision
(Doc. 41.821)Issue 9G/RO/41
Page 666
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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 dyeing or printing] Submitted to CRO for decision
(Doc. 41.821)
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation ]
[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.]
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
finishing operations]
[Change from unbleached fabric, providedboth dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country]
[CTH, except from heading 52.09]
ex  52.08(e) Other CTH, except from heading 52.09 Basket 1 (Endorsed by CRO)
- Unbleached : As indicated at split heading level
5208.11 -- Plain weave,
weighing not more than 100
g/m2
5208.12 -- Plain weave,
weighing more than 100 g/m2G/RO/41
Page 667HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
5208.13 -- 3-thread or 4-thread
twill, including cross twillAs indicated at split heading level
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 100g/m
2
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/m2
5208.42 -- Plain weave,
weighing more than 100 g/m2
5208.43 -- 3-thread or 4-thread
twill, including cross twill
5208.49 -- Other fabricsG/RO/41
Page 668
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Printed : As indicated at split heading level
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)]
[CTH, except from heading 52.08 (JPN)
(CH) (EGY)(COL) (EC) (KOR) (MEX)
(CAN) (US) (TUR) (NZ) (AUS) (HK)]Submitted to CRO for decision
(Doc. 42.271)
Issue 16
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][CTH, except from heading 52.08]Submitted to CRO for decision
(Doc. 41.821)
Issue 11G/RO/41
Page 669HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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]
[CTH, except from heading 52.08]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 dyeing or printing] Submitted to CRO for decision
(Doc. 41.821)
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation]
[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.]
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
finishing operations]
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country]
[CTH, except from heading 52.08]
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 weaveG/RO/41
Page 670
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
5209.12 -- 3-thread or 4-thread
twill, including cross twillAs indicated at split heading level
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 weave
5209.32 -- 3-thread or 4-thread
twill, including cross twill
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 fabricsG/RO/41
Page 671HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
52.10 Woven fabrics of cotton,
containing less than 85 %
by weight of cotton, mixedmainly or solely with man-
made  fibres, weighing not
more than 200 g/m
2.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)]
[ CTH, except from heading 52.11 (JPN)
(CH) (EGY)(COL) (EC) (TUR) (KOR)(MEX) (CAN) (US) (BRA) (NZ) (AUS)
(HK)]Submitted to CRO for decision
(Doc. 42.271 )
Issue 16
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][CTH, except from heading 52.11]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][CTH, except from heading 52.11]Submitted to CRO for decision
(Doc. 41.821)
Issue 9G/RO/41
Page 672
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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 dyeing or printing] Submitted to CRO for decision
(Doc. 41.821)
Issue 12, 13
[Change by dyeing or printing plus one other
preparatory or finishing operation ]
[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.]
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
finishing operations]
[ Change from unbleached fabric, providedboth dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country]
[CTH, except from heading 52.11]
ex  52.10 (e) Other CTH, except from heading 52.11 Basket 1 (Endorsed by CRO)
- 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/41
Page 673HS Code
NumberDescription of goods Origin Criteria 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/41
Page 674
HS Code
NumberDescription of goods Origin Criteria 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)]
[ CTH, except from heading 52.10 (JPN)(CH) (EGY)(COL) (EC) (TUR) (KOR)
(MEX) (CAN) (US) (BRA) (NZ) (AUS)
(HK)]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][CTH, except from heading 52.10]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]
[CTH, except from heading 52.10]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 dyeing or printing] Submitted to CRO for decision
(Doc. 41.821)Issue 12, 13G/RO/41
Page 675HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[Change by dyeing or printing plus at least
one other preparatory or finishing operation ]
[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.]
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
finishing operations]
[Change from unbleached fabric, providedboth dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country]
[CTH, except from heading 52.10]
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 weave
5211.12 -- 3-thread or 4-thread
twill, including cross twill
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 weaveG/RO/41
Page 676
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
5211.32 -- 3-thread or 4-thread
twill, including cross twillAs indicated at split heading level
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 level
ex 52.12 (a) Other woven fabrics of
cotton: coated or
impregnated[ CTHS by coating or
impregnation(IND)(NOR)]
[ CTH (JPN) (CH) (EGY) (COL)(EC) (TUR)
(KOR) (MEX) (CAN) (US) (BRA) (TH)
(NZ) (AUS) (HK)]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][CTH]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]
[CTH]Submitted to CRO for decision
(Doc. 41.821)
Issue 9G/RO/41
Page 677HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 52. 12 (d) Other woven fabrics of
cotton: printed, dyed
(including dyed white)[Change by dyeing or printing] Submitted to CRO for decision  (
Doc. 41.821)
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation ]
[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 beaccompanied by printing of the transfer
paper.]
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
finishing operations]
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country]
[CTH]
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 -- Printed
- Weighing more than
200 g/m2 :G/RO/41
Page 678
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
5212.21 -- Unbleached
5212.22 -- Bleached
5212.23 -- Dyed
5212.24 --Of yarns of different
colours
5212.25 -- PrintedG/RO/41
Page 679CHAPTER 53
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 Origin Criteria 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/41
Page 680
HS Code
NumberDescription of goods Origin Criteria 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)
ex 53.01 (b) Garnetted stock [CTHS] Submitted to CRO  for decision
(Doc. 41.821)Issue 1
[The origin of the goods of this split headingshall be the country in which the non-
garnetted material is collected or derived
from manufacturing or processing operations
or from consumption]
ex 53.01 (c) Other The origin of the goods of this split headingshall be the country in which the flax tow and
waste of this split heading are derived frommanufacturing 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 and
waste of true hemp
(including yarn waste andgarnetted stock).As indicated at split heading levelG/RO/41
Page 681HS Code
NumberDescription of goods Origin Criteria 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] Submitted to CRO for decision
(Doc. 41.821 )Issue 1
[The origin of the goods of this split headingshall be the country in which the non-
garnetted material is collected or derived
from manufacturing or processing operations
or from consumption ]
ex 53.02 (c) Other The origin of the goods of this split headingshall 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/41
Page 682
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 53.03 (b) Garnetted stock [CTHS] Submitted to CRO for decision
(Doc. 41.821)
Issue 1
[The origin of the goods of this split headingshall be the country in which the non-garnetted material is collected or derived
from manufacturing or processing operations
or from consumption ]
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] Submitted to CRO for decision
(Doc. 41.821)
Issue 1G/RO/41
Page 683HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[The origin of the goods of this split heading
shall be the country in which the non-
garnetted material is collected or derivedfrom manufacturing or processing operations
or from consumption]
ex 53.04 (c) Other The origin of the goods of this split headingshall 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/41
Page 684
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 53.05 (b) Garnetted stock of these
fibres[CTHS] Submitted to CRO for decision
(Doc. 41.821)
Issue 1
[The origin of the goods of this split headingshall be the country in which the non-garnetted material is collected or derived
from manufacturing or processing operations
or from consumption ]
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, corespinning, mercerizing ]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 ]
[CTH]G/RO/41
Page 685HS Code
NumberDescription of goods Origin Criteria 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 53.06 (b) Flax yarn: printed, dyed
(including dyed white )[Change by dyeing or printing] Submitted to CRO for decision
(Doc. 41.821)Issue 12, 13
[Change by dyeing or printing accompaniedby at least two finishing operations ]
[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]
[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]
[CTH]
ex 53.06 (c) Other [CTH] Submitted to CRO for decision
(Doc. 41.821)
Issue 3G/RO/41
Page 686
HS Code
NumberDescription of goods Origin Criteria 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]
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 ofheading 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]Submitted to CRO for decision
(Doc. 41.821)
Issue 4, 6, 7
[Change by any of the following processes:layer yarn process, knopping, looping, corespinning, mercerizing,  folding or cabling]
[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 53.07 (b) Yarn of jute or of other
textile bast fibres of heading
No. 53.03: printed, dyed
(including dyed white )[Change by dyeing or printing] Submitted to CRO for decision
(Doc. 41.821)
Issue 12, 13
[Change by dyeing or printing, accompanied
by at least two finishing operations ]G/RO/41
Page 687HS Code
NumberDescription of goods Origin Criteria 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]
[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]
[CTH]
ex 53.07 (c) Other [CTH] 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]
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, corespinning, mercerizing]Submitted to CRO for decision
(Doc. 41.821)Issue 4, 6, 7G/RO/41
Page 688
HS Code
NumberDescription of goods Origin Criteria 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]
[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)[Change by dyeing or printing] Submitted to CRO for decision
(Doc. 41.821)
Issue 12, 13
[Change by dyeing or printing, accompanied
by at least two finishing operations ]
[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]
[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]
[CTH]G/RO/41
Page 689HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 53.08 (c) Other [CTH] 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]
5308.10 - Coir yarn As indicated at split heading level
5308.20 - True hemp yarn
5308.30 - Paper yarn
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)]
[ CTH (JPN) (CH) (EGY) (COL)(EC) (TUR)
(KOR) (MEX) (CAN) (US) (BRA) (MAL)
(TH) (NZ) (AUS) (HK)]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 ][CTH]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 dyeing or printing] Submitted to CRO for decision
(Doc. 41.821)Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation ]G/RO/41
Page 690
HS Code
NumberDescription of goods Origin Criteria 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.]
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
finishing operations]
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country]
[CTH]
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 levelG/RO/41
Page 691HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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)]
[ CTH (JPN) (CH) (EGY) (COL)(EC) (TUR)(KOR) (MEX) (CAN) (US) (BRA) (MAL)
(TH) (NZ) (AUS) (HK)]Submitted to CRO for decision
(Doc. 42.271)
Issue 16
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]
[CTH]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 dyeing or printing ] 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]
[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 beaccompanied by printing of the transfer
paper.]
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
finishing operations]
[ Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country]
[CTH]G/RO/41
Page 692
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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)][ CTH (JPN) (CH) (EGY) (COL)(EC) (TUR)
(KOR) (MEX) (CAN) (US) (BRA) (MAL)
(TH) (NZ) (AUS) (HK)]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][CTH]Submitted to CRO for decision
(Doc. 41.821)
Issue 11
ex 53.11 (c) Woven fabrics of other
vegetable textile fibres;
woven fabrics of paper yarn:
printed, dyed (including dyed
white)[Change by dyeing or printing ] 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 ]G/RO/41
Page 693HS Code
NumberDescription of goods Origin Criteria 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.]
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
finishing operations]
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country]
[CTH]
ex 53.11 (d) Other CTH Basket 1 (Endorsed by CRO)G/RO/41
Page 694
CHAPTER 54
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 Origin Criteria 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/41
Page 695HS Code
NumberDescription of goods Origin Criteria 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 ]
[CTH, except from headings 54.02 through
54.06]
[CTH, except from headings 54.02 through
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 54.01(b) Sewing thread of man-made
filaments, whether or not put
up for retail sale : printed,
dyed (including dyed white)[Change by dyeing or printing] Submitted to CRO for decision (Doc.
41.821)Issue 12, 13
[Change by dyeing or printing, accompaniedby at least two finishing operations]
[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]G/RO/41
Page 696
HS Code
NumberDescription of goods Origin Criteria 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]
[CTH, except from headings 54.02 through54.06 ]
ex 54.01 (c) Other [CTH, except when the change is the result of
merely putting yarns on support ]Submitted to CRO for decision (Doc.
41.821)
Issue 3, 8
[CTH, except from headings 54.02 through54.06]
[CTH, except from headings 54.02 through54.06, 51.05, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
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 levelG/RO/41
Page 697HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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]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 ]
[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][Change by texturing]
 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 dyeing or printing] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing accompanied
by at least two finishing operations]G/RO/41
Page 698
HS Code
NumberDescription of goods Origin Criteria 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]
[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]
[CTH, except from heading 54.01 or 54.06]
ex 54.02 (c) 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, 54.06,51.05, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
5402.10 - High tenacity yarn of
nylon or other polyamidesAs indicated at split heading level
5402.20 - High tenacity yarn of
polyesters
- Textured yarn :G/RO/41
Page 699HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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 polyesters
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 polyestersG/RO/41
Page 700
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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 artificialmonofilament of less than
67 decitex.As indicated at split heading level
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 dyeing or printing] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing accompaniedby at least two finishing operations]G/RO/41
Page 701HS Code
NumberDescription of goods Origin Criteria 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]
[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]
[CTH, except from heading 54.01 or 54.06]
ex 54.03 (c) 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, 54.06,51.05, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
5403.10 - High tenacity yarn of
viscose rayonAs indicated at split heading level
5403.20 - Textured yarn
- Other yarn, single :
5403.31 -- Of viscose rayon,
untwisted or with a twist not
exceeding 120 turns per
metreG/RO/41
Page 702
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
5403.32 -- Of viscose rayon,
with a twist exceeding 120
turns per metreAs indicated at the split heading level
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 materials
of an apparent width not
exceeding 5 mm.As indicated at split heading level
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, 7G/RO/41
Page 703HS Code
NumberDescription of goods Origin Criteria 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 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 dyeing or printing] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing accompaniedby at least two finishing operations]
[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]G/RO/41
Page 704
HS Code
NumberDescription of goods Origin Criteria 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]
[CTH, except from heading 54.01 or 54.06]
ex 54.04 (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, 54.06,
51.05, 5301.29, 5302.90, 5303.90, 5304.90,5305.19, 5305.29, 5305.99, 55.06, 55.07]
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
(US) (EGY) (BRA) (JPN) (EC) (NZ) (AUS)
ex 54.04 (b)
    (2)Other CC (US) (EGY) (BRA) (TH)
5404.10 - Monofilament As indicated at split heading level
5404.90 - OtherG/RO/41
Page 705HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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 notexceeding 5 mm.As indicated at split heading level
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]G/RO/41
Page 706
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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 dyeing or printing] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing accompanied
by at least two finishing operations]
[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]
[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]
[CTH, except from heading 54.01 or 54.06]G/RO/41
Page 707HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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, 54.06,51.05, 5301.29, 5302.90, 5303.90, 5304.90,5305.19, 5305.29, 5305.99, 55.06, 55.07]
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
(US) (EGY) (BRA) (JPN) (EC) (NZ) (AUS)
ex 54.05 (b)    (2)Other
CC (US) (EGY) (BRA) (TH)
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]G/RO/41
Page 708
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[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]
ex 54.06 (b) Man-made filament yarn
(other than sewing thread),
put up for retail sale : printed,
dyed (including dyed white)[Change by dyeing or printing] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing accompanied
by at least two finishing operations]
[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]
[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]
[CTH, except from headings 54.01 through54.05]
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/41
Page 709HS Code
NumberDescription of goods Origin Criteria 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)]
[CTH (JPN) (CH) (EGY) (COL) (EC) (TUR)(KOR) (MEX) (CAN) (US) (BRA) (MAL)
(PHI) (TH) (NZ) (AUS) (HK)]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]
[CTH]Submitted to CRO for decision (Doc.
41.821)
Issue 11
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)[Change by dyeing or printing] Submitted to CRO for decision (Doc.
41.821)Issue 12, 13G/RO/41
Page 710
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[Change by dyeing or printing plus at least
one other preparatory or finishing operation]
[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.]
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
finishing operations]
[Change from unbleached fabric, providedboth dyeing and printing, accompanied by at
least two finishing operations have beencarried out in the same country]
[CTH]
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 XIG/RO/41
Page 711HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Other woven fabrics,
containing 85 % or more by
weight of filaments of nylonor other polyamides :As indicated at the split heading level
5407.41 -- Unbleached or
bleached :
5407.42 -- Dyed
5407.43 -- Of yarns of different
colours
5407.44 -- Printed
- 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 byweight of polyester filaments
:
5407.61 -- Containing 85 % or
more by weight of non-
textured polyester filaments:
5407.69 -- Other :G/RO/41
Page 712
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Other woven fabrics,
containing 85 % or more by
weight of syntheticfilaments:As indicated at the split heading level
5407.71 -- Unbleached or
bleached :
5407.72 -- Dyed
5407.73 -- Of yarns of different
colours
5407.74 -- Printed
- Other woven fabrics,containing less than 85 % by
weight of synthetic filaments,
mixed mainly or solely with
cotton :
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 -- PrintedG/RO/41
Page 713HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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)]
[ CTH (JPN) (CH) (EGY) (COL)(EC) (TUR)
(KOR) (MEX) (CAN) (US) (BRA) (MAL)
(PHI) (TH) (NZ) (AUS) (HK)]Submitted to CRO for decision (Doc.
42.271 )
Issue 16
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]
[CTH]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)[Change by dyeing or printing] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation]G/RO/41
Page 714
HS Code
NumberDescription of goods Origin Criteria 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.]
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
finishing operations]
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country]
[CTH]
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:G/RO/41
Page 715HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
5408.31 -- Unbleached or
bleached :
5408.32 -- Dyed
5408.33 -- Of yarns of different
colours
5408.34 -- PrintedG/RO/41
Page 716
CHAPTER 55
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 Origin Criteria 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/41
Page 717HS Code
NumberDescription of goods Origin Criteria 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[The origin of the goods shall be the country
in which the non-garnetted material is
collected or derived from manufacturing orprocessing operations or from consumption]Submitted to CRO for decision
(Doc. 41.821)
Issue 1
[CTHS]
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 processing
operations or from consumptionBasket 1 (Endorsed by CRO)G/RO/41
Page 718
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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, corespinning, mercerizing]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, folding or cabling]
[CTH, except when the change is the result of
merely putting yarns on support ]G/RO/41
Page 719HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH, except from headings 55.09 through
55.11]
[CTH, except from headings 51.05, 55.09through 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 dyeing or printing ] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing accompanied
by at least two finishing operations]
[ 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]
[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]
[CTH, except from headings 55.09 through
55.11]G/RO/41
Page 720
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 55.08 (c) Other [CTH, except when the change is the result of
merely putting yarns on support ]Submitted to CRO for decision (Doc.
41.821)
Issue 3, 8
[CTH, except from headings 55.09 through55.11]
[CTH, except from headings 51.05, 55.09
through 55.11, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
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 retailsale.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]
[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]G/RO/41
Page 721HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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 dyeing or printing] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing accompanied
by at least two finishing operations]
[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]
[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]
[CTH, except from heading 55.08 or 55.11]
ex 55.09 (c) Other [CTH, except from heading 55.08 or 55.11] Submitted to CRO for decision (Doc.
41.821)Issue 3
[CTH, except from headings 55.08, 55.11,51.05, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]G/RO/41
Page 722
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Containing 85 % or more
by 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 moreby 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 :
5509.41 --   Single yarn
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 hairG/RO/41
Page 723HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
5509.53 --   Mixed mainly or solely
with cottonAs indicated at the split heading level
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 staple
fibres, not put up for retail
sale.As indicated at split heading level
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]Submitted to CRO for decision (Doc.
41.821)
Issue 4, 6, 7
[Change by any of the following processes:
layer yarn process, knopping, looping, corespinning, mercerizing, folding or cabling]
[CTH, except from heading 55.08 or 55.11]G/RO/41
Page 724
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[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 55.10 (b) Yarn (other than sewing
thread) of artificial staple
fibres, not put up for retail
sale: printed, dyed (including
dyed white)[Change by dyeing or printing] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing accompaniedby at least two finishing operations]
[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]
[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]
[CTH, except from heading 55.08 or 55.11]
ex 55.10 (c) Other [CTH, except from heading 55.08 or 55.11] Submitted to CRO for decision (Doc.
41.821)
Issue 3G/RO/41
Page 725HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH, except from headings 55.08, 55.11,
51.05, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
- Containing 85 % or moreby weight of artificial staplefibres :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 :
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 ]G/RO/41
Page 726
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[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 dyeing or printing] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing accompaniedby at leat two finishing operations]
[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]
[ 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]
[CTH, except from headings 55.08 through
55.10]G/RO/41
Page 727HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 55.11 (c) Other [CTH, except from headings 55.08 through
55.10]Submitted to CRO for decision (Doc.
41.821)
Issue 3
[CTH, except from headings 55.08 through55.10, 51.05, 5301.29, 5302.90, 5303.90,5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
5511.10 - Of synthetic staple fibres,
containing 85 % or more by
weight of such fibresAs indicated at split heading level
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[ CTHS by  coating or impregnation (IND)
(NOR)]
[ CTH (JPN) (CH) (EGY) (COL)(EC) (TUR)(KOR) (MEX) (CAN) (US) (BRA) (MAL)
(PHI) (TH) (NZ) (AUS) (HK)]Submitted to CRO for decision (Doc.
42.271 )
Issue 16
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][CTH]Submitted to CRO for decision (Doc.
41.821)
Issue 11G/RO/41
Page 728
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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 dyeing or printing ] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing plus at leastone other preparatory or finishing operation ]
[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.]
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
finishing operations]
[Change from unbleached fabric, providedboth dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country]
[CTH]
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 --   OtherG/RO/41
Page 729HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Containing 85 % or more
by weight of acrylic or
modacrylic staple fibres :As indicated at the split heading level
5512.21 --   Unbleached or bleached
5512.29 --   Other
- Other :
5512.91 --   Unbleached or bleached
5512.99 --   Other
55.13 Woven fabrics of synthetic
staple fibres, containingless than 85 % by weight of
such fibres, mixed mainly
or solely with cotton, of a
weight 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)]
[ CTH except from heading 55.14 (JPN)
(CH) (EGY)(COL) (EC) (TUR) (KOR)(MEX) (CAN) (US) (BRA) (MAL) (PHI)
(NZ) (AUS) (HK)]Submitted to CRO for decision (Doc.
42.271 )
Issue 16G/RO/41
Page 730
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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]
[CTH except from heading 55.14]Submitted to CRO for decision (Doc.
41.821)
Issue 11
 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 dyeing or printing] 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 ]
[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 beaccompanied by printing of the transfer
paper.]
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
finishing operations]G/RO/41
Page 731HS Code
NumberDescription of goods Origin Criteria 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]
[CTH except from heading 55.14]
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, ofpolyester 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 fibres
5513.29 --   Other woven fabrics
- 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 fibresG/RO/41
Page 732
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
5513.33 --   Other woven fabrics of
polyester staple fibresAs indicated at the split heading level
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, containing
less than 85 % by weight ofsuch fibres, mixed mainly
or solely with cotton, of a
weight exceeding 170 g/m².As indicated at split heading level
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)]
[ CTH except from heading 55.13 (JPN)
(CH) (EGY)(COL) (EC) (TUR) (KOR)
(MEX) (CAN) (US) (BRA) (MAL) (PHI)
(NZ) (AUS) (HK)]Submitted to CRO for decision
(Doc. 42.271 )
Issue 16G/RO/41
Page 733HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
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]
[CTH except from heading 55.13]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 dyeing or printing] 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]
[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.]
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
finishing operations]G/RO/41
Page 734
HS Code
NumberDescription of goods Origin Criteria 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]
[CTH except from heading 55.13]
ex 55.14 (d) Other CTH except from heading 55.13 Basket 1 (Endorsed by CRO)
- Unbleached or bleached : As indicated at split heading level
5514.11 --   Of polyester staple fibres,
plain weave
5514.12 --   3-thread or 4-thread twill,
including cross twill, ofpolyester staple fibres
5514.13 --   Other woven fabrics of
polyester staple fibres
5514.19 --   Other woven fabrics
- 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 different
colours :
5514.31 --   Of polyester staple fibres,
plain weave
5514.32 --   3-thread or 4-thread twill,
including cross twill, of
polyester staple fibresG/RO/41
Page 735HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
5514.33 --   Other woven fabrics of
polyester staple fibresAs indicated at the split heading level
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 level
ex 55.15 (a) Other woven fabrics of
synthetic staple fibres:
coated or impregnated[ CTHS by coating or impregnation (IND)
(NOR)]
[ CTH (JPN) (CH) (EGY) (COL)(EC) (TUR)
(KOR) (MEX) (CAN) (US) (BRA) (MAL)
(PHI) (TH) (NZ) (AUS) (HK)]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][CTH]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 dyeing or printing] 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 ]G/RO/41
Page 736
HS Code
NumberDescription of goods Origin Criteria 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.]
[Change from unbleached fabric to dyed orprinted fabric, accompanied by at least two
finishing operations]
[Change from unbleached fabric, provided
both dyeing and printing, accompanied by at
least two finishing operations have been
carried out in the same country]
[CTH]
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 hairG/RO/41
Page 737HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
5515.29 --   Other As indicated at the split heading level
- Other woven fabrics :
5515.91 --   Mixed mainly or solely
with man-made filaments
5515.92 --   Mixed mainly or solely
with wool or fine animal hair
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)]
[ CTH (JPN) (CH) (EGY) (COL)(EC) (TUR)
(KOR) (MEX) (CAN) (US) (BRA) (MAL)
(PHI) (TH) (NZ) (AUS) (HK)]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]
[CTH]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 dyeing or printing] Submitted to CRO for decision (Doc.
41.821)
Issue 12, 13
[Change by dyeing or printing plus at leastone preparatory  or finishing operation ]
[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.]G/RO/41
Page 738
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[Change from unbleached fabric to dyed or
printed fabric, accompanied by at least two
finishing operations]
[Change from unbleached fabric, providedboth dyeing and printing, accompanied by atleast two finishing operations have been
carried out in the same country]
[CTH]
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 staple
fibres, mixed mainly or
solely with man-madefilaments :
5516.21 --   Unbleached or bleached :
5516.22 --   Dyed
5516.23 --   Of yarns of different
colours
5516.24 --   PrintedG/RO/41
Page 739HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Containing less than 85 %
by weight of artificial staple
fibres, mixed mainly orsolely with wool or fine
animal hair :As indicated at the split heading level
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 staple
fibres, 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 --   Printed