RESTRICTED  WORLD TRADE  
ORGANIZATION  G/RO/W/29  
8 May 1998 
 (98-1829) 
Committee on Rules of Origin Original:   English 
 
  
DYEING/PRINTING ISSUES CO NCERNING TEXTILE PRODUCTS
: 
SEPARATION OF YARN DYEING/PRINTING FROM FABRIC DYEING/PRINTING  
Proposal by Korea  
 The following communication, dated 22 April 1998, has been received from the Permanent 
Mission of Korea. 
_____________ 
 As Korea requested to separate yarn dyeing/printing issues from fabric dyeing/printing issues 
for efficient discussion at the meeting of the Comm ittee on Rules of Origin on 27 March 1998, I am 
herewith submitting Korea's proposal in wr iting to the Committee on Rules of Origin. G/RO/W/29 
Page 2  
 
 Proposal by the Republic of Korea
 
 Korea wishes to make the following submission  to facilitate the discussion of dyeing and 
printing issues (issues 12 and 13 of WCO Doc. 42.271.  Second Referral for Chapter 50 to 63) in the 
Committee on Rules of Origin.  The intention of this proposal is to separate yarn dyeing/printing from 
fabric dyeing/printing (textile artic les), reflecting Member countries'  different views and interests on 
these two issues. 
 This restructured template, produced with th e assistance of the Secretariat of the World 
Customs Organization, positions Member countries  by their proposals made in the Technical 
Committee on Rules of Origin.  The recent proposal from the United States (G/RO/W/27, 
7 January 1998) is included as option A/6 on each is sue.  Delegates are kindly asked to confirm their 
current positions in the Committee on Rules of Origin. 
ISSUE NO.12: DYEING, INCLUDING DYEING WHITE I. OF YARNS CLASSIFIED IN CHAPTER 50 THROUGH 55
* 
 Option A  
1. Dyeing substantially transforms uncoloured yarn into coloured yarn.  Dyeing not only adds 
great value to the yarn but also transforms the good into a distinct and different commercial product with different uses.  The resulting product has new characteristics and qua lities.  This process 
permanently change the grey yarn by imparting new characteristics and permanently giving colour or 
pattern to the yarns, which gives them final appearance. 
2. Dyeing white is the same transformation in technical terms as any other colour.  The fact that 
the HS nomenclature classifies dyed white with bleached products for practical classification purposes is not a basis for deciding substantial transformation. 
3. When preparatory or finishing operations ar e required, the processes such as bleaching, 
scouring, tentering, etc. contribu ting additional characteris tics to the final produc t could be included 
as examples in a non-exhaustive list.  The list of preparatory or finishing operations should be an 
indicative list in order to allow the development of new processes. 
 A/1 
4. Dyeing alone can be considered as substantia l transformation because the dyed good is often 
used as a finished product without being subjected to any other processes. (CH)(IND) 
 A/2 5. Dyeing which is permanent and done in co njunction with two or more preparatory or 
finishing operations is a substantial transformation.   The requirement for two or more preparatory or 
finishing operations is designed to ensure that temporary dyeing is excluded. (EGY)(JPN) 
                                                     
 
*No proposal was made for dyeing of yarns in Chapter 56.  G/RO/W/29 
 Page 3 
 
 
  A/3 
6. Dyeing which is permanent and done in conjunction with preparatory or finishing operation is 
a substantial transformation, provided the added valu e criterion (45 per cent EC, 50 per cent TUR) is 
also met. (EC)(TUR) 
 Option B  
7. Neither dyeing alone nor dyeing and printing to gether result in a substa ntial transformation. A 
yarn of one country that is dyed and/or printed in another country should not be considered to 
originate in the latter count ry. (BRA)(CAN)(COL)(MEX)(US) 
 Relevant HS Code** 
 50.04 to 50.06, 51.06 to 51.10, 52.04 to 52.07, 53.06 to 53.08, 54.01 to 54.06, 55.08 to 55.11. II. OF FABRICS AND OTHER TEXTILE ARTICLES 
 Option A
 
8. Dyeing substantially transforms uncoloured fabr ic (textile article) into coloured fabric (textile 
article).  Dyeing not only adds great value to the fa bric (textile article) but also transforms the good 
into a distinct and different co mmercial product with different us es.  The resulting product has new 
characteristics and qualities.  The said operations actually transform a raw material, such as a raw 
fabric (textile article), unusable as it stands, into a fabric (textile article) that can undergo subsequent 
transformations such as making-up.  This process permanently changes the grey  fabric (textile article) 
by imparting new characteristics and permanently gi ving colour or pattern to the fabrics (textile 
article), which gives th em final appearance. 
9. Dyeing white is the same transformation in technical terms as any other colour.  The fact that 
the HS nomenclature classifies dyed white with bleached products for practical classification purposes 
is not a basis for deciding substantial transformation. 
10. When preparatory or finishing operations ar e required, the processes such as bleaching, 
scouring, tentering, etc. contribu ting additional characteris tics to the final produc t could be included 
as examples in a non-exhaustive list.  The list of preparatory or finishing operations should be an 
indicative list in order to allow the development of new processes. 
11. A small proportion of textile goods (perhaps 15 per cent of traded goods) are both dyed and 
printed, but it is not normal industry practice to carry out both processes.  In any cases, whether 
separately or together, dyeing and printing result in a substantial transformation of the raw materials 
worked. 
 A/1 
12. Dyeing alone can be considered as substantial transformation because the dyed good is often 
used as a finished product without being subjected to any other processes. (CH)(IND) 
                                                      
**Proponents that consider dyeing or printing as subs tantial transformation do not all propose the same 
headings for application of this rule. G/RO/W/29 
Page 4  
 
  A/2 
13. Dyeing which is permanent and done in conj unction with preparatory or finishing operations 
is a substantial transformation. (EC)(TUR) 
 A/3 
14. Dyeing accompanied by at least one preparatory or finishing operation, is considered 
substantial transformation for fi nished fabrics. (HK)(MAL)(PHI) 
 A/4 
15. Dyeing which is permanent and done in co njunction with two or more preparatory or 
finishing operations is a substantial transformation.   The requirement for two or more preparatory or 
finishing operations is designed to ensure that temporary dyeing is excluded. (EGY)(KOR) 
 A/5 
16. Dyeing alone do not result in a substantial tr ansformation.  Goods must be both dyed and 
printed accompanied by at least two preparatory or finishing operations.  Both operations are 
necessary to achieve a substantial transformati on and are normal processes in industry. (JPN) 
 A/6 17. Dyeing alone, with or without other preparatory or finishing operations, does not result in a 
substantial transformation.  However, origin is c onferred for woven fabrics, when in a single country, 
goods are both dyed and printed and two or more  of the following operations are performed:  
bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent 
embossing or moireing. (US) 
 Option B
 
18. Neither dyeing alone nor dyeing and printing t ogether result in a substa ntial transformation.  
A fabric of one country that is dyed and/or printed in another country should not be considered to 
originate in the latter co untry. (BRA)(CAN)(COL)(MEX) 
 Relevant HS Codes*** 
Fabrics:  50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to 54.08, 55.12 to 
55.16, 56.02 to 56.03, 56.06, ex58.01(c) to ex58.04(c), ex58.06(c), ex58.09(b), ex58.11(a), ex59.03(a), 59.06, 59.07, 60.01, 60.02. 
Textiles Articles: ex57.02(a), ex57.03(a), ex58.07(a), ex58.0 8(a), ex59.05(a), ex59.11(b), 
ex-Chapter 61(e), (h), (j), ex-Chapter 62(d), (f), (h). 
 Reference Documents
 
 41.618, 41.630, 41.702, 41.721, 
                                                      
***Proponents that consider dyeing or printing s substantial transformation do not all propose the same 
headings for application of this rule.  G/RO/W/29 
 Page 5 
 
 
 ISSUE NO.13:  PRINTING 
I. OF YARNS CLASSIFIED IN CHAPTERS 50 THROUGH 55* 
 Option A  
19. Printing substantially transforms an uncoloured  or dyed yarn into an attractive beautifully 
designed yarn.  The resultant product becomes comm ercially distinct and is put to different and 
specific uses.  The resulting product has new characteristics and qua lities.  These processes 
permanently change the grey yarn by imparting new characteristics and permanently giving colour or 
pattern to the yarn, which gives them final appearance. 
20. When preparatory or finishing operations are required processes such as bleaching, scouring, 
tentering, etc. contribute additional characteristic s to the final product.  The list of preparatory or 
finishing operations should be an indicative list not exhaustive in order to allow the development of new processes. 
 A/1 
21. Printing alone can be considered as substan tial transformation because the printed goods is 
often used as a finished product without being subjected to any other processes. (CH)(IND) 
 A/2 22. Printing which is permanent and done in c onjunction with two or more preparatory or 
finishing operations is a substantial transformation.   The requirement for two or more preparatory or 
finishing operations is designed to ensure that temporary printing is excluded. (EGY)(JPN) 
 A/3 23. Printing which is permanent and done in conjunction with preparatory or finishing operations 
is a substantial transformation, provided the added value criterion (45 per cent EC, 50 per cent TUR) 
is also met. (EC)(TUR) 
 Option B
 
24. Neither printing alone nor dyeing and printing to gether result in a substantial transformation.  
A yarn of one country that is dyed and/or printed in another country should not be considered to 
originate in the latter count ry. (BRA)(CAN)(COL)(MEX)(US) 
 Relevant HS Codes** 
50.04 to 50.06, 51.06 to 51.10, 52.04, to 52.07, 53.06 to 53.08, 54.01 to 54.06, 55.08 to 55.11. 
                                                      
*No proposal was made for printing yarns in Chapter 56. 
 
**Proponents that consider dyeing or printing as subs tantial transformation do not all propose the same 
headings for application of this rule. G/RO/W/29 
Page 6  
 
 II. OF FABRICS AND OTHER TEXTILE ARTICLES 
 Option A
 
25. Printing substantially transforms an uncolour ed or dyed fabric (textile article) into an 
attractive beautifully designed fabric (textile artic le).  The resultant product becomes commercially 
distinct and is put to different and specific uses .  The resulting product has new characteristics and 
qualities.  The said operations actually transform a ra w material, such as a raw fabric (textile article), 
unusable as it stands, into a fabric that can undergo subsequent transformations such as making-up.  
These processes permanently change the grey fabric  (textile article) by im parting new characteristics 
and permanently giving colour or pattern to the fabrics (textile article), which gives them final 
appearance. 
26. When preparatory or finishing operations are re quired, processes such as bleaching, scouring, 
tentering, etc. contribute additional characteristic s to the final product.  The list of preparatory or 
finishing operations should be an indicative list, not exhaustive in order to allow the development of 
new processes. 
 A/1 
27. Printing alone can be considered as substan tial transformation because  the printed good is 
often used as a finished product without being subjected to any other processes. (CH)(IND) 
 A/2 
28. Printing which is permanent and done in conjunction with preparatory or finishing operations 
is a substantial transformation.  In the case of thermo-printing, which consists of applying motifs 
using thermal processes, printing should be accompan ied by impregnation of th e transfer paper to be 
considered a substantial transformation. (EC)(TUR) 
 A/3 
29. Printing, accompanied by at least one prep aratory or finishing operation, is considered 
substantial transformation for fi nished fabrics. (HK)(MAL)(PHI) 
 A/4 30. Printing which is permanent and done in c onjunction with tow or more preparatory or 
finishing operations is a substantial transformation.   The requirement for two or more preparatory or 
finishing operations is designed to ensure that temporary printing is excluded. (EGY)(KOR) 
 A/5 31. Dyeing or printing alone do not result in a substantial transformation.  Goods must be both 
dyed and printed, accompanied by at least two prep aratory or finishing operations.  Both operations 
are necessary to achieve a substantial transformation and are normal processes in industry. (JPN) 
 A/6 
32. Printing alone, with or without other prepar atory or finishing operations, does not result in a 
substantial transformation.  However, origin is c onferred for woven fabrics, when in a single country, 
goods are both dyed and printed and two or more  of the following operations are performed:   G/RO/W/29 
 Page 7 
 
 
 bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent 
embossing or moireing. (US) 
 Option B  
33. Neither printing alone nor dyeing and printing to gether result in a substantial transformation.  
A fabric of one country that is dyed and/or printed in another country should not be considered to 
originate in the latter count ry. (CAN)(MEX)(BRA)(COL) 
 Relevant HS Codes* 
Fabrics:   50.07, 51.11 to 51.13, 52.08 to 52.12, 53.09 to 53.11, 54.07 to 54.08, 55.12 to 
55.16, 56.02 to 56.03, 56.06, ex58.01(c) to ex58.04(c), ex58.06(c), 
ex58.09(b), ex58.11(a), ex59.03(a), 59.06, 59.07, 60.01, 60.02. 
Textiles Articles: ex57.02(a), 57.03(a), ex58. 07(a), ex58.08(a), ex59.05(a), ex-59.11(b), 
ex-Chapter 61(e), (h), (j), ex-Chapter 62(d), (f), (h). 
 Reference Documents  
 41.618, 41.630, 41.702, 41.721. 
__________ 
                                                      
*Proponents that consider dyeing or printing as substantial transformation do not all propose the same 
headings for application of this rule.