G/RO/W/111
 Page 191CHAPTER 40 
Primary Rules : 
Chapter Notes:  
 1. Chemical Reaction
   
 
A “chemical reaction” is a process (including a biochemical process)  which results in a molecule with a new structure by breaki ng intramolecular 
bonds and by forming new intramolecular bonds, or by alte ring the spatial arrangement of atoms in a molecule.  
 
 The following are not considered to be chemical  reactions for the purposes of this definition: 
  (a) dissolving in water or other solvents;  (b) the elimination of solvents including solvent water;  or 
 (c) the addition or elimination of water of crystallization 
  A chemical reaction as defined above is to be considered origin conferring. 
 
2.  Mixtures and Blends
    
 
[The deliberate and proportionally controlle d mixing or blending (including dispersing) of materials other than the addition of  diluents only to 
conform to predetermined specifications wh ich results in the production of a good having  physical or chemical characteristics w hich are relevant to 
the purposes or uses of the good and are different from the input ma terials is to be considered to be origin conferring. ] 
 
[Criteria to apply Appendix 2, Rule 3(f)]  
 
 The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule 3(f) for this Chapter are weight  volume or value, as 
appropriate    G/RO/W/111 
Page 192 CHAPTER 40 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 40 Rubber and articles thereof    
40.01 Natural rubber, balata, gutta-percha, 
guayule, chicle and similar natural gums, in primary forms or in plates, 
sheets or strip. As specified for heading    
4001.10 - Natural rubber latex, whether or not 
pre-vulcanised The country origin of origin of the goods of 
this subheading shall be the country in which 
the goods are obtained in their natural or 
unprocessed state.   
 - Natural rubber in other forms :    
4001.21 --   Smoked sheets [The country of origin of the good of this 
subheading shall be the country in which the goods are obtained in their natural or unprocessed state.]   
4001.22 --   Technically specified natural rubber 
(TSNR) [CTSH]   
4001.29 --   Other [CTSH]   
4001.30 - Balata, gutta-percha, guayule, chicle 
and similar natural gums The origin of the goods shall be the country in 
which the goods of this heading are obtained in their natural or unprocessed state   
40.02 Synthetic rubber and factice derived 
from oils, in primary forms or in 
plates, sheets or strip; mixtures of any product of heading No 40.01 with any product of this heading, in primary forms or in plates, sheets or strip.  As specified for heading    
 - Styrene-butadiene rubber (SBR); 
carboxylated styrene-butadiene rubber (XSBR) :    
4002.11 --   Latex CTH   
4002.19 --   Other CTH    
4002.20 - Butadiene rubber (BR) CTH     G/RO/W/111
 Page 193HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
 - Isobutene-isoprene (butyl) rubber 
(IIR); halo-isobutene-isoprene rubber (CIIR or BIIR) :    
4002.31 --   Isobutene-isoprene (butyl) rubber 
(IIR) CTH    
4002.39 --   Other CTH    
 - Chloroprene (chlorobutadiene) rubber 
(CR) :    
4002.41 --   Latex CTH   
4002.49 --   Other CTH    
 - Acrylonitrile-butadiene rubber (NBR) :    
4002.51 --   Latex CTH   
4002.59 --   Other CTH    
4002.60 - Isoprene rubber (IR) CTH    
4002.70 - Ethylene-propylene-non-conjugated 
diene rubber (EPDM) CTH    
4002.80 - Mixtures of any product of heading 
No. 40.01 with any product of this 
heading CTH, except from heading 40.01   
 - Other :    
4002.91 --   Latex CTH   
4002.99 --   Other CTH    
40.03 Reclaimed rubber in primary forms 
or in plates, sheets or strip. CTH   
40.04 Waste, parings and scrap of rubber 
(other than hard rubber) and powders 
and granules obtained therefrom. The origin of the goods shall be the country in 
which the rubber waste of this heading is 
derived or collected from manufacturing or 
processing operations or from consumption   
40.05 Compounded rubber, unvulcanised, in 
primary forms or in plates, sheets or 
strip. CTH   
4005.10 - Compounded with carbon black or 
silica As specified for heading    
4005.20 - Solutions; dispersions other than those 
of subheading No. 4005.10     G/RO/W/111 
Page 194 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
 - Other :    
4005.91 --   Plates, sheets and strip    
4005.99 --   Other    
40.06 Other forms (for example, rods, tubes 
and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber. CTH   
4006.10 -   "Camel-back" strips for retreading 
rubber tyres As specified for heading    
4006.90 - Other    
40.07 Vulcanised rubber thread and cord. CTH 
   
40.08 Plates, sheets, strip, rods and profile 
shapes, of vulcanised rubber other than hard rubber. CTH    
 - Of cellular rubber : As specified for heading   
4008.11  --   Plates, sheets and strip     
4008.19 --   Other    
 - Of non-cellular rubber:     
4008.21 --   Plates,sheets and strip     
4008.29 --   Other    
40.09 Tubes, pipes and hoses, of vulcanised 
rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges). CTH   
40.10 Conveyor or transmission belts or 
belting, of vulcanised rubber. CTH   
40.11 New pneumatic tyres, of rubber. CTH   
40.12 Retreaded or used pneumatic tyres of 
rubber; solid or cushion tyres, 
interchangeable tyre treads and tyre flaps, of rubber. As specified for subheading    
4012.10 - Retreaded tyres CTSH     G/RO/W/111
 Page 195HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
4012.20 -  Used pneumatic tyres The count ry of origin of the goods of this 
subheading is the country in which these goods were last collected and packed for shipment    
4012.90 -  Other CTH   
40.13 Inner tubes, of rubber. CTH   
40.14 Hygienic or pharmaceutical articles 
(including teats), of vulcanised rubber 
other than hard rubber, with or without fittings of hard rubber. CTH   
40.15 Articles of apparel and clothing 
accessories (including gloves), for all purposes, of vulcanised rubber other than hard rubber. CTH   
40.16 Other articles of vulcanised rubber 
other than hard rubber. CTH   
40.17 Hard rubber (for example, ebonite) in 
all forms, including waste and scrap; articles of hard rubber. As specified for split heading    
ex 40.17(a) Slabs, blocks, plates, sheets, strips, rods, 
profile shapes, tubes, pipes and hoses  CTH   
ex 40.17 (b) Waste and Scrap  The origin of the goods shall be the country in 
which the waste or scrap of this split heading is collected or derived from manufacturing or processing operations or from consumption   
ex 40.17 (c) Other  CTHS   
  G/RO/W/111 
Page 196 CHAPTER 41 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 41  Raw hides and skins (other than 
furskins) and leather     
41.01 
 Raw hides and skins of bovine or 
equine animals (fresh, or salted, dried, 
limed, pickled or otherwise preserved, 
but not tanned, parchment-dressed or further prepared), whether or not dehaired or split.  CTH   
4101.10 - Whole hides and skins of bovine 
animals, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted or 14 kg when fresh, 
wet-salted or otherwise preserved As specified for heading   
 - Other hides and skins of bovine 
animals, fresh or wet-salted:    
4101.21 --   Whole    
4101.22 --   Butts and bends    
4101.29 --   Other    
4101.30 -   Other hides and skins of bovine 
animals, otherwise preserved    
4101.40 -   Hides and skins of equine  animals    
41.02  Raw skins of sheep or lambs (fresh, or 
salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool 
on or split, other than those excluded 
by Note 1 (c) to this Chapter.  CTH   
4102.10 - With wool on As specified for heading   
 - Without wool on    
4102.21 --   Pickled    
4102.29 --   Other      G/RO/W/111
 Page 197HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
41.03  Other raw hides and skins (fresh, or 
salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or 
split, other than those excluded by 
Note 1 (b) or 1 (c) to this Chapter.  CTH   
4103.10 - Of goats or kids As specified for heading   
4103.20 - Of reptiles    
4103.90 - Other    
41.04  Leather of bovine or equine animals, 
without hair on, other than leather of heading No. 41.08 or 41.09.  As specified for split heading   
ex41.04(a)  - Provisionally prepared   CTH, except from heading 41.01   
ex41.04(b) - Tanned in the wet state  CTHS   
ex41.04(c) - Other  [CTHS]   
4104.10 - Whole bovine skin leather, of a unit 
surface area not exceeding 28 square feet (2.6 m
2) As specified for split heading    
 - Other bovine leather and equine 
leather, tanned or retanned but not further prepared, whether or not split:    
4104.21 --   Bovine leather, vegetable pre-tanned    
4104.22 --   Bovine leather, otherwise pre-tanned    
4104.29 --   Other     
 - Other bovine leather and equine 
leather, parchment-dressed or prepared after tanning:    
4104.31 --   Full grains and full grain splits    
4104.39  --   Other     
41.05  Sheep or lamb skin leather, without 
wool on, other than leather of heading No. 41.08 or 41.09.  As specified for split heading   
ex41.05 (a)  -  Provisionally prepared   CTH, except from heading 41.02   
ex41.05(b) -  Tanned, in the wet state  [CTHS]    G/RO/W/111 
Page 198 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex 41.05 (c) -  Other  [CTHS]   
  Tanned or retanned but not further 
prepared, whether or not split: As specified for split heading    
4105.11 --  Vegetable pre-tanned    
4105.12 --   Otherwise pre-tanned    
4105.19 --   Other    
4105.20 - Parchment-dressed or prepared after 
tanning    
41.06  Goat or kid skin leather, without hair 
on, other than leather of heading No. 
41.08 or 41.09.  As specified for split heading   
ex 41.06 (a)  - Provisionally prepared   CTH, except from heading 41.03   
ex 41.06 (b) - Tanned, in the wet state  [CTHS]   
ex 41.06 (c) - Other  [CTHS]   
 - Tanned or retanned but not further 
prepared, whether or not split : As specified for split heading    
4106.11 --  Vegetable pre-tanned    
4106.12 --  Otherwise pre-tanned    
4106.19 --  Other    
4106.20 -  Parchment-dressed or prepared after 
tanning    
41.07  Leather of other animals, without hair 
on, other than leather of heading No. 41.08 or 41.09.  As specified for split heading   
ex 41.07(a)  -  Provisionally prepared   CTH, except from heading 41.03   
ex 41.07(b) -  Tanned, in the wet state  [CTHS]   
ex 41.07(c) -  Other  [CTHS]   
4107.10 -  Of swine As specified for split heading    
  -  Of reptiles :    
4107.21 --  Vegetable pre-tanned    
4107.29 --  Other    
4107.90 -  Of other animals    
41.08  Chamois (including combination 
chamois) leather.  CTH   
41.09  Patent leather and patent laminated 
leather; metallised leather  CTH     G/RO/W/111
 Page 199HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
41.10  Parings and other waste of leather or 
of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour.  The country of origin of the good shall be the 
country in which the good of this heading is derived.   
41.11  
  Composition leather with a basis of 
leather or leather fibre, in slabs, sheets or strip, whether or not in rolls.  CTH   
  G/RO/W/111 
Page 200 CHAPTER 42 
Primary Rules : 
Chapter Notes:  
 
[1. Minor processing operations not affecting origin .   
 
For the purposes of determining the country of origin for goods fa lling within Section XI that are not wholly obtained in one c ountry, the following 
individual processes, considered singly, are minimal operations and shall not affect the origin of the goods concerned, whether  or not such processes 
result in changes of classification: 
 (a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;  (b) Cutting fabrics, yarns or other materials; or separating goo ds produced in the finished state by cutting along dividing th reads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or other temporary purposes;  or 
 (d) Putting up goods for retail sale or in sets or ensembles.]   
 
2.   For the purposes of this chapter, tho se rules which refer to a change of headi ng or subheading shall not apply to changes which result from 
disassembly.  
 [3.   Those rules which refer to a change of heading or subh eading shall not apply to changes which result solely from the appl ication of General Rule of 
Interpretation 2 (a) with respect to collection of parts that are presented as unassembled articles of another heading or subhe ading.]  
 
[4.   The term “complete making-up” means that all the operati ons following cutting have to be performed.  However, making-up s hall not necessarily be 
considered as incomplete where one or more finishing operations have not been carried out. 
  The following is a list of examples of finishing operations: 
 - fitting of buttons and/or other types of fastenings; 
 - making of button-holes;  - finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses;  - fitting of trimmings and accessories su ch as pockets, labels, badges, etc.; 
 - ironing and other preparations of garments for sale “ready made”.]  
 Chapter Residual Rule
   
 
[When application of the primary rules of this chapter (incl uding the product specific rules provided in the matrix) does not r esult in a determination 
of a country of origin, the country of origin shall be determined as follows: 
 (1) The country of origin of a good of heading 42.02 or 42.03 th at was assembled from parts, but was not wholly assembled in a  single country, 
is the country in which the most significant assembly operations  were performed in the making-up of the good, without regard to  the 
addition of buttons and other fasteners, be lt and hanger loops, belts, patch pockets, labels, foot straps, epaulettes, ornament s and other minor 
components.]   G/RO/W/111
 Page 201CHAPTER 42 
 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 42 Articles of leather; saddlery and 
harness; travel goods, handbags and 
similar containers; articles of animal 
gut (other than silk-worm gut).     
42.01  Saddlery and harness for any animal 
(including traces, leads, knees pads, muzzles, saddle clothes, saddle bags, dog coats and the like), of any material.  CTH 
   
42.02 Trunks, suit-cases, vanity-cases, 
executive-cases, brief-cases, school satchels, spectacle cases, binocular 
cases, camera cases, musical 
instrument cases, gun cases, holsters and similar containers; travelling-bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-
pouches, tool bags, sports bags, bottle-
cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile 
materials, of vulcanised fibre or of 
paperboard, or wholly or mainly covered with such materials or with paper. [CTH, provided the goods are assembled in a 
single country in accordance with the Notes of Chapters 61 or 62.]   
 Trunks, suit-cases, vanity-cases, 
executive -cases, brief-cases, school satchels and similar containers: As specified for heading    
4202.11 -- With outer surface of leather, of 
composition leather or of patent leather     G/RO/W/111 
Page 202 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
4202.12 With outer surface of plastics or of 
textile materials As specified for heading    
4202.19 -- Other    
 - Handbags, whether or not with 
shoulder strap, including those without handle:    
4202.21 -- With outer surface of leather, of 
composition leather or of patent leather    
4202.22 -- With outer surface of plastic sheeting 
or of textile materials    
4202.29 -- Other    
 - Articles of a kind normally carried in 
the pocket or in the handbag;    
4202.31 -- With outer surface of leather, of 
composition leather or of patent leather    
4203.32 -- With outer surface of plastic sheeting 
or of textile materials    
4202.39 -- Other    
 - Other    
4202.91 -- With outer surface of leather, of 
composition leather or of patent leather    
4202.92 -- With outer surface of plastic sheeting 
or of textile materials    
4202.99 -- Other    
42.03  Articles of apparel and clothing 
accessories, of leather or of composition leather.  [CTH, provided the goods are assembled in a 
single country in accordance with the Notes of Chapters 61 or 62.]   
4203.10 - Articles of apparel As specified for heading   
 - Gloves, mitten and mitts:    
4203.21 -- Specially designed for use in  sports    
4203.29 -- Other    
4203.30 - Belts and bandoliers    
3203.40 - Other clothing accessories      G/RO/W/111
 Page 203HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
42.04  Articles of leather or of composition 
leather, of a kind used in machinery or mechanical appliances or for other technical uses. CTH 
   
42.05  Other articles of leather or of 
composition leather.  CTH 
   
42.06  
 Articles of gut (other than silk-worm 
gut), of goldbeater's skin, of bladders or of tendons. CTH 
   
4206.10  - Catgut As specified for heading    
4206.90 - Other    
  G/RO/W/111 
Page 204 CHAPTER 43  
Primary Rules : 
Chapter Notes:  
 [1. Minor processing operations not affecting origin
.  
 
For the purposes of determining the country of origin for goods fa lling within Section XI  that are not wholly obtained in one country, the following 
individual processes, considered singly, are minimal operations and shall not affect the origin of the goods concerned, whether  or not such processes result in 
changes of classification: 
 (a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;  (b) Cutting fabrics, yarns or other materials; or separating goo ds produced in the finished state by cutting along dividing th reads or lines; 
 (c) Assembling or joining goods by sewing, or stitching fo r convenience of shipment or other temporary purposes; or 
 (d)  Putting up goods for retail sale or in sets or ensembles.]   
2.  For the purposes of headings 43.03 and 43.04, those rules whic h refer to a change of headin g or subheading shall not apply to changes which result 
from disassembly    
 [3.  Those rules which refer to a change of heading or subhead ing shall not apply to changes which result solely from the appli cation of General Rule of 
Interpretation 2(a) with respect to collection of parts that are presented as unassembled articles of another heading or subhea ding.]     
 [4.  The term “complete making-up” means that all the operations  following cutting have to be performed.  However, making-up sh all not necessarily be 
considered as incomplete where one or more finishing operations have not been carried out. 
  The following is a list of examples of finishing operations: 
 - fitting of buttons and/or other types of fastenings; 
 - making of button-holes;  - finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses;  - fitting of trimmings and accessories su ch as pockets, labels, badges, etc.; 
 - ironing and other preparations of garments for sale “ready made”.]  
 
Chapter Residual Rule
   
[When application of the primary rules of this chapter (incl uding the product specific rules provided in the matrix) does not r esult in a determination 
of a country of origin, the country of origin shall be determined as follows: 
 (1) The country of origin of goods of heading 43.03 that w as assembled from parts, but was not wholly assembled in a single co untry, is the 
country in which the most significant assemb ly operations were performed in the maki ng-up of the good, without regard to the ad dition of 
buttons and other fasteners, belt and hange r loops, belts, patch pockets, labels, foot straps, epaulettes, ornaments and other minor 
components.]   G/RO/W/111
 Page 205CHAPTER 43 
 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 43 Furskins and artificial fur; 
manufactures thereof     
43.01  Raw furskins (including heads, tails, 
paws and other pieces or cuttings, 
suitable for furriers' use), other than 
raw hides and skins of heading No. 41.01, 41.02 or 41.03.  CTH   
4301.10 -  Of mink, whole, with or without head, 
tail or paws As specified for heading   
4301.20 -  Of rabbit or hare, whole, with or 
without head tail or paws    
4301.30 -  Of lamb, the following: Astrakhan, 
Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without 
head, tail or paws    
4301.40 -  Of beaver, whole, with or without 
head, tail or paws    
4301.50 -  Of musk-rat, whole, with or without, 
tail or paws    
4301.60 -  Of fox, whole, with or without  head, 
tail or paws    
4301.70 -  Of seal, whole, with or without head, 
tail or paws    
4301.80 -  Other furskins, whole, with or without 
head, tail or paws    
4301.90 -  Heads, tails, paws and other pieces or 
cuttings, suitable for furriers’ use     G/RO/W/111 
Page 206 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
43.02  Tanned or dressed furskins (including 
heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 
No. 43.03.  As specified for subheading   
 - Whole skins, with or without head, tail 
or paws, not assembled:    
4302.11 --   Of mink CTH   
4302.12 --   Of rabbit CTH   
4302.13 --   Of lamb, the following:  Astrakhan, 
Broadtail, Caracul, Persian and simile lamb, Indian, Chinese, Mongolian or Tibetan lamb CTH    
4302.19 --   Other CTH   
4302.20 -  Heads, tails, paws and other pieces or 
cuttings, not assembled CTH   
4302.30 - Whole skins and pieces or cuttings 
thereof, assembled CTSH   
43.03  Articles of apparel, clothing 
accessories and other articles of 
furskin.  [CTH, provide the goods are assembled in a 
single country in accordance with the Notes 
of Chapters 61 or 62.]    
4303.10 - Articles of apparel and clothing 
accessories As specified for split heading   
4303.90 - Other    
43.04  Artificial fur and articles thereof  As specified for split heading    
ex43.04 (a) Articles of artificial fur, apparel  [CTH, provided the goods are assembled in a 
single country in accordance with the Note of Chapter 62.]   
ex43.04 (b) Articles of artificial fur, other  [CTH provided the goods are assembled in a 
single country in accordance with the Note of Chapter 62.]   
ex43.04 (c) Other  CTH     
 
   G/RO/W/111
 Page 207CHAPTER 44 
Primary Rules : 
Chapter Notes:  
 
1. For the purposes of this chapter, those rules which refer to a change of heading or subheading shall not apply to changes wh ich result from 
disassembly.   
 [2. Those rules which refer to a change of heading or subheadi ng shall not apply to changes which result solely from the applic ation of General Rule of 
Interpretation 2(a) with respect to collections of parts that  are presented as unassembled articles of another heading or subhe ading.]     
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 44  Wood and articles of wood; wood 
charcoal     
44.01  Fuel wood, in logs, in billets, in twigs, 
in faggots or in similar forms; wood in 
chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.  As specified forsub heading   
4401.10 - Fuel w ood, in logs, in billets, in 
twigs, in faggots or in similar forms CTH   
 -  Wood in chips or particles:    
4401.21 --  Coniferous CTH   
4401.22 --  Non-coniferous CTH   
4401.30 -  Sawdust and w ood waste and scrap, 
whether or not agglomerated in logs, 
briquettes, pellets or similar forms As specified for split subheading   
ex4401.30(a) 
 -  Agglomerated  
 CTSHS   
ex4401.30(b) 
 -  Not agglomerated  The country of origin  of sawdust and waste 
and scrap of this subheading is the country in 
which the goods are derived or collected from manufacturing or processing operations or from consumption     G/RO/W/111 
Page 208 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
44.02  Wood charcoal (including shell or nut 
charcoal), whether or not agglomerated.   As specified for split heading   
ex 44.02(a) - Agglomerated CTHS   
ex 44.02(b) - Non-agglomerated CTH   
44.03  Wood in the rough, whether or not 
stripped of bark or sapwood, or roughly squared.  CTH   
44.04  
 
 Hoopwood; split pole s; piles, pickets 
and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the 
manufacture of walking-sticks, 
umbrellas, tool handles or the like; chipwood and the like.  CTH   
44.05  
 
  Wood wool; wood flour.  CTH   
44.06  Railway or tramway sleepers (cross-
ties) of wood.  CTH   
44.07  Wood sawn or chipped lengthwise, 
sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm.  As specified for split heading    
ex 44.07(a) - Finger- or end-jointed  CTHS   
ex 44.07(b)  - Other  CTH     G/RO/W/111
 Page 209HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
44.08  Veneer sheets and sheets for plywood 
(whether or not spliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not 
exceeding 6 mm.  As specified for split heading    
ex 44.08(a) - Finger- or end-jointed  CTHS   
ex 44.08(b)  -  Other  CTH   
44.09  Wood (including strips and friezes for 
parquet flooring, not assembled) 
continuously shaped (tongued, 
grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, 
whether or not planed, sanded or 
finger-jointed.  As specified for split heading    
ex 44.09(a) - Finger or end-jointed  CTHS 
   
ex 44.09(b)  - Other  CTH   
44.10  Particle board and similar board of 
wood or other ligneous materials, 
whether or not agglomerated with 
resins or other organic binding substances.  As specified split for heading    
 ex44.10(a) -  Surface cove red with sheets of wood, 
plastics, plastic im pregnated paper or 
paper board or basic metal. CTHS   
ex44.10(b)  - Other  CTH   
44.11  Fibreboard of wood or other ligneous 
materials, whether or not bonded with resins or other organic substances.  As specified for split heading    
ex 44.11(a) - Surface covere d with sheets of wood, 
plastics, plastic im pregnated paper or 
paper board or basic metal. CTHS 
   
ex 44.11(b)  - Other  CTH    G/RO/W/111 
Page 210 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
44.12  Plywood, veneered panels and similar 
laminated wood.  As specified for split heading    
ex 44.12(a) -  Surface cove red with sheets of wood, 
plastics, plastic im pregnated paper or 
paper board or basic metal. CTHS 
   
ex 44.12(b)  -  Other  CTH   
44.13 
 Densified wood, in blocks, plates, strips 
or profile shapes.  CTH 
   
44.14  
 Wooden frames for paintings, 
photographs, mirrors or similar objects.  CTH except by mere assembly of wood 
already cut to size of heading 44.09.   
44.15  Packing cases, boxes, crates, drums 
and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet 
collars of wood.  CTH, except by mere assembly of wood 
already cut to size of headings 44.07 and 44.08   
44.16  
 Casks, barrels, vats, tubs and other 
coopers' products and parts thereof, of 
wood, including staves.  As specified for split heading    
ex 44.16(a) -  Casks, barrels, vats, tubs and other 
coopers' products  CTHS, except from finished staves   
ex 44.16(b)  -  Parts  CTH   
44.17  
 Tools, tool bodies, tool handles, broom 
or brush bodies and handles, of wood; 
boot or shoe lasts and trees, of wood.  CTH   
44.18  Builders' joinery and carpentry of 
wood, including cellular wood panels, 
assembled parquet panels, shingles and shakes.  CTH 
 
   
44.19  
 Tableware and kitchenware, of wood.  CTH     G/RO/W/111
 Page 211HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
44.20  Wood marquetry and inlaid wood; 
caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and othe r ornaments, of 
wood; wooden articles of furniture not 
falling in Chapter 94.  CTH   
44.21  Other articles of wood.  CTH   
  G/RO/W/111 
Page 212 CHAPTER 45  
Primary Rules : 
Chapter Notes:  
 
1. For the purposes of this chapter, those rules which refer to a change of heading or subheading shall not apply to changes wh ich result from 
disassembly.    [2. Those rules which refer to a change of heading or subheadi ng shall not apply to changes which result solely from the applic ation of General Rule of 
Interpretation 2(a) with respect to collections of parts that  are presented as unassembled articles of another heading or subhe ading. ]    
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 45  Cork and articles of cork     
45.01  Natural cork, raw or simply prepared; 
waste cork; crushed, granulated or 
ground cork.  CTH   
45.02  
  Natural cork, debacked or roughly 
squared, or in rectangular (including 
square) blocks, plates, sheets or strip, (including sharp-edged blanks for corks or stoppers).  As specified for split heading    
ex 45.02(a) - With an applied backing added by 
lamination or other process  CTHS   
ex 45.02(b) - Other  CTH, except from heading 45.01   
45.03  Articles of natural cork.  CTH except from heading 45.02 when 
resulting from simple cutting   
45.04  Agglomerated cork (with or without a 
binding substance) and articles of agglomerated cork.  As specified for split heading    
4504.10  - Blocks, plates, sheets and strip; tiles of 
any shape; solid cylinders, including discs:  As specified for split heading      G/RO/W/111
 Page 213HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex4504.10(a) --    With an applied backing added by 
lamination or other process  CTSHS   
ex4504.10(b) --   Other  
 CTH   
4504. 90  - Other As specified for split heading    
ex 4504.90(a) --    With an applied backing added by 
lamination or other process  
 CTSHS except from subheading 4504.10(a)   
ex 4504.90(b) --   Other  CTSH   
  G/RO/W/111 
Page 214 CHAPTER 46 
Primary Rules : 
Chapter Notes:  
 
1. For the purposes of this chapter, those rules which refer to a change of heading or subheading shall not apply to changes wh ich result from 
disassembly.  [2. Those rules which refer to a change of heading or subheadi ng shall not apply to changes which result solely from the applic ation of General Rule of 
Interpretation 2(a) with respect to collections of parts that  are presented as unassembled articles of another heading or subhe ading.]  
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 46  Manufactures of straw, of esparto or of 
other plaiting materials; basketware and wickerwork     
46.01  Plaits and similar products of plaiting 
materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel 
strands or woven, in sheet form, 
whether or not being finished articles (for example, mats, matting, screens).  As specified for subheading    
4601.10 -  Plaits and similar products of plaiting 
materials, whether or not assembled into strips CTH   
4601.20 -  Mats, matting and screens of vegetable 
materials CTSH    
  -  Other :    
4601.91 --  Of vegetable materials CTSH   
4601.99 --  Other CTSH   
46.02  Basketwork, wickerwork and other 
articles, made directly to shape from plaiting materials or made up from goods of heading No. 46.01; articles of loofah.  CTH   
   G/RO/W/111
 Page 215CHAPTER 47 
 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 47  Pulp of wood or of other fibrous 
cellulosic material; recovered (waste 
and scrap) paper or paperboard     
47.01  
  Mechanical wood pulp.  CTH   
47.02  
  Chemical wood pulp, dissolving grades.  CTH   
47.03  Chemical wood pulp, soda or sulphate, 
other than dissolving grades.  CTH   
  - Unbleached : As specified for heading    
4703.11 --   Coniferous    
4703.19 --   Non-coniferous    
  - Semi-bleached or bleached:    
4703.21 --   Coniferous    
4703.29 --   Non-coniferous    
47.04  Chemical wood pulp, sulphite, other 
than dissolving grades.  CTH   
 - Unbleached : As specified for heading    
4704.11 --   Coniferous    
4704.19 --   Non-coniferous    
 - Semi-bleached or bleached:    
4704.21 --   Coniferous    
4704.29 --   Non-coniferous    
47.05  Semi-chemical wood pulp.  CTH   
47.06  Pulps of fibres derived from recovered 
(waste and scrap) paper or paperboard or of other fibrous cellulosic material.  CTH    G/RO/W/111 
Page 216 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
47.07  Recovered (waste and scrap) paper or 
paperboard.  The country of origin of recovered (waste and 
scrap) paper or paperboard is the country in which the goods are derived or collected from manufacturing or processing operations or from consumption   
4707.10 - Unbleached kraft paper or paperboard or 
corrugated paper or paperboard As specified for heading    
4707.20 - Other paper or paperboard made mainly 
of bleached chemical pulp, not coloured in the mass    
4707.30 - Paper or paperboard made mainly of 
mechanical pulp (for example, newspapers, journals and similar printed 
matter)    
4707.90 - Other, including unsorted waste and 
scrap    
   G/RO/W/111
 Page 217CHAPTER 48 
Primary Rules : 
Chapter Notes:  
 
1. For the purposes of this chapter, those rules which refer to a change of heading or subheading shall not apply to changes wh ich result from 
disassembly.    [2. Those rules which refer to a change of heading or subheadi ng shall not apply to changes which result solely from the applic ation of General Rule of 
Interpretation 2(a) with respect to collections of parts that  are presented as unassembled articles of another heading or subhe ading.]  
 3. For headings 48.14 through 48.23, those rules which refer to a change of heading or subheading shall not apply to changes wh ich are the result 
solely of trimming or cutting to rectangular (including square) shape.   
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 48  Paper and paperboard; articles of 
paper pulp, of paper or of paperboard     
48.01  
 Newsprint, in rolls or sheets.  CTH   
48.02  Uncoated paper and paperboard, of a 
kind used for writing, printing or other graphic purposes, and punch card stock and punch tape paper, in rolls or 
sheets, other than paper of heading No. 
48.01 or 48.03; hand-made paper and paperboard.  CTH   
48.03  
 Toilet or facial tissue stock, towel or 
napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not 
creped, crinkled, embossed, perforated, 
surface-coloured, surface-decorated or printed, in rolls or sheets.  CTH   
48.04  Uncoated kraft paper and paperboard, 
in rolls or sheets, other than that of 
heading No. 48.02 or 48.03.  CTH    G/RO/W/111 
Page 218 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
48.05  Other uncoated paper and paperboard, 
in rolls or sheets, not further worked or processed than as specified in Note 2 to this Chapter.  CTH   
48.06  Vegetable parchment, greaseproof 
papers, tracing papers and glassine and other glazed transparent or translucent 
papers, in rolls or sheets.  CTH   
48.07  Composite paper and paperboard 
(made by sticking flat layers of paper 
or paperboard together with an 
adhesive), not surface-coated or impregnated, whether or not internally 
reinforced, in rolls or sheets.  CTH   
48.08  Paper and paperboard, corrugated 
(with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other 
than paper of the kind described in 
heading No. 48.03.  As specified for subheading    
4808.10 -  Corrugated paper and paperboard, 
whether or not perforated CTH   
4808.20 -  Sack kraft paper,  creped or crinkled, 
whether or not embossed or perforated CTH   
4808.30 -  Other kraft paper,  creped or crinkled, 
whether or not embossed or perforated CTH   
4808.90 -  Other CC   
48.09  Carbon paper, self-copy paper and 
other copying or transfer papers 
(including coated or impregnated 
paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.   
CTH     G/RO/W/111
 Page 219HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
48.10  Paper and paperboard , coated on one 
or both sides with kaolin (China clay) or other inorganic su bstances, with or 
without a binder, and with no other coating, whether or not surface-
coloured, surface-decorated or printed, 
in rolls or sheets.  CTH 
   
48.11  Paper, paperboard, cellulose wadding 
and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or sheets, other than goods of 
the kind described in heading No. 
48.03, 48.09 or 48.10.  As specified for subheading    
4811.10 - Tarred, bituminise d or asphalted paper 
and paperboard CTSH   
 - Gummed or adhesive paper and 
paperboard :    
4811.21 --   Self-adhesive CTSH   
4811.29 --   Other CTSH   
 - Paper and paperboard coated, 
impregnated or covered with plastics (excluding adhesives) :    
4811.31 --   Bleached, weighing more than 150 
g/m² CTSH   
4811.39 --  Other As specified for split subheading level    
ex4811.39(a) -  Ink-jet imaging paper and 
paperboardcoated, impregnated or 
covered with plastic  CTSHS   
ex4811.39(b) - Other  CTSH   
4811.40 - Paper and paperboard, coated, 
impregnated or covered with wax, paraffin wax, stearin, oil or glycerol  CTSH   
4811.90 -  Other paper, paperboard, cellulose 
wadding and webs of  cellulose fibres CTSH    G/RO/W/111 
Page 220 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
48.12  
 Filter blocks, slabs and plates, of paper 
pulp.  CTH   
48.13  Cigarette paper, whether or not cut to 
size or in the form of booklets or tubes.  CTH   
48.14  Wallpaper and similar wall coverings; 
window transparencies of paper.  CTH   
48.15  
 Floor coverings on a base of paper or 
of paperboard, whether or not cut to 
size. CTH   
48.16  Carbon paper, self-copy paper and 
other copying or tran sfer papers (other 
than those of heading No. 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes.  CTH, except from heading 48.09.   
48.17  Envelopes, letter cards, plain postcards 
and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or 
paperboard, containing an assortment 
of paper stationery.  CTH   
   
48.18  Toilet paper and similar paper, 
cellulose wadding or webs of cellulose 
fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, 
towels, tablecloths, serviettes, napkins 
for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose 
fibres.  CTH  
 
     G/RO/W/111
 Page 221HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
48.19  Cartons, boxes, cases, bags and other 
packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or 
paperboard of a kind used in offices, 
shops or the like.  CTH  
   
48.20  Registers, account books, note books, 
order books, receipt books, letter pads, 
memorandum pads, diaries and similar articles, exercise book s, blotting-pads, 
binders (loose-leaf or other), folders, file covers, manifold business forms, 
interleaved carbon sets and other 
articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard.  CTH  
    
48.21  Paper or paperboard labels of all 
kinds, whether or not printed.  CTH  
   
48.22  Bobbins, spools, cops and similar 
supports of paper pulp, paper or paperboard (whether or not perforated or hardened).  CTH  
   
48.23  Other paper, paperboard, cellulose 
wadding and webs of cellulose fibres, 
cut to size or shape; other articles of 
paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.  CTH   
 - Gummed or adhesive paper, in strips or 
rolls : As specified for heading   
4823.11 --   Self-adhesive    
4823.19 --   Other    
4823.20 - Filter paper and paperboard     G/RO/W/111 
Page 222 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
4823.40 -  Rolls, sheets and dials, printed for self-
recording apparatus As specified for heading    
 -  Other paper and paperboard, of a kind 
used for writing, printing or other graphic purposes :    
4823.51 --  Printed, embossed or perforated    
4823.59 --  Other    
4823.60 -  Trays, dishes, pl ates, cups and the like, 
of paper or paperboard    
 4823.70 -  Moulded or pressed articles of paper 
and pulp    
 4823.90 -  Other    
   G/RO/W/111
 Page 223CHAPTER 49 
Primary Rules : 
Chapter Notes:  
 
1. For the purposes of this chapter, those rules which refer to a change of heading or subheading shall not apply to changes wh ich result from 
disassembly.    [2. Those rules which refer to a change of heading or subheadi ng shall not apply to changes which result solely from the applic ation of General Rule of 
Interpretation 2(a) with respect to collections of parts that  are presented as unassembled articles of another heading or subhe ading.] 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 49  Printed books, newspapers, pictures 
and other products of the printing industry; manuscripts , typescripts and 
plans     
49.01  Printed books, brochures, leaflets and 
similar printed matter, whether or not in single sheets.  CTH   
49.02  Newspapers, journals and periodicals, 
whether or not illustrated or containing advertising material.  CTH   
49.03  
 Children's picture, drawing or 
colouring books.  CTH   
49.04  
 Music, printed or in manuscript, 
whether or not bound or illustrated.  CTH   
49.05  Maps and hydrographic or similar 
charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.  CTH   
49.06  
 Plans and drawings for architectural, 
engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-
written texts; photographic 
reproductions on sensitised paper and carbon copies of the foregoing.  CTH    G/RO/W/111 
Page 224 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
49.07  
 Unused postage, revenue or similar 
stamps of current or new issue in the country to which they are destined; stamp-impressed paper; banknotes; cheque forms; stock, share or bond 
certificates and similar documents of 
title. CTH   
49.08  Transfers (decalcomanias).  CTH   
49.09  
 Printed or illustrated postcards; 
printed cards bearing personal 
greetings, messages or announcements, 
whether or not illustrated, with or without envelopes or trimmings.  CTH 
   
49.10  
 Calendars of any kind, printed, 
including calendar blocks.  CTH 
   
49.11  Other printed matter, including 
printed pictures and photographs.  CTH   
   G/RO/W/111
 Page 225 
CHAPTER 50 
 
[Primary Rules : 
Section Note  :   [Minor processing operations not affecting origin .   
 
For the purposes of determining the country of origin for goods fal ling within Section XI  that are not wholly obtained in one country, the following 
individual processes, considered singly, sha ll not affect the origin of the goods con cerned, whether or not such processes resu lt 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 separ ating goods produced in the finished state by cutting along div iding 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. ]  
 
  G/RO/W/111 
Page 226 CHAPTER 50 
  
HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
Chapter 50  Silk As specified for heading   
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 state     
50.02  Raw silk (not thrown).  CTH   
50.03  Silk waste (including cocoons 
unsuitable for reeling, yarn waste and garnetted stock).  As specified for split heading   
ex50.03(a) Garnetted stock of silk  CTHS   
ex50.03(b) Other  The origin of the goods shall be the country 
in which the silk waste of this split heading is derived from manufacturing or processing operations or from consumption   
5003.10 - Not carded or combed As specified for split heading   
5003.90 - Other :    
50.04 
 Silk yarn (other than yarn spun from 
silk waste) not put up for retail sale. As specified for split heading   
ex50.04(a) 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)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two 
preparatory or finishing operations]   
ex50.04(b)  Other  [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 specified for split heading    
ex50.05(a) 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)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations]   
ex50.05(b)  Other  [CTH, except from heading 50.06]      G/RO/W/111
 Page 227HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
50.06 
 Silk yarn and yarn spun from silk 
waste, put up for retail sale; silk-worm gut. As specified for split heading    
ex50.06(a) Silk-worm gut  CTH   
ex50.06(b) 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)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two preparatory or finishing operations.]   
ex50.06(c)  Other  CTH, except from heading 50.04 or 50.07 
   
50.07 Woven fabrics of silk or of silk waste As specified for split heading    
ex50.07(a) Woven fabrics of silk or of silk waste: 
printed, dyed (including dyed white)  
 [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two 
preparatory or finishing operations.]   
ex50.07(b) Other  CTH   
5007.10 - Fabrics of noil silk As specified for split heading   
5007.20 - Other fabrics, containing 85 % or more 
by weight of silk or of silk waste other 
than noil silk    
5007.90 - Other fabrics    
  G/RO/W/111 
Page 228 CHAPTER 51 
 
Primary Rules : 
Section Note  :  
[Minor processing operations not affecting origin .   
 
For the purposes of determining the country of origin for goods fal ling within Section XI  that are not wholly obtained in one country, the following 
individual processes, considered singly, sha ll not affect the origin of the goods con cerned, whether or not such processes resu lt 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 separ ating goods produced in the finished state by cutting along div iding 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.]  
 
 
HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
Chapter 51 
 Wool, fine or coarse animal hair; 
horsehair yarn As specified for heading   
51.01 Wool, not carded or combed. The origin of the good shall be the country 
in which wool of this subheading is obtained in its natural or unprocessed state    
 - Greasy, including fleece-washed wool :    
5101.11 --   Shorn wool As specified for heading    
5101.19 --   Other    
 - Degreased, not carbonised :    
5101.21 --   Shorn wool    
5101.29 --   Other    
5101.30 - Carbonised    
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 state     G/RO/W/111
 Page 229HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
51.03 Waste of wool or of fine or coarse 
animal hair, including yarn waste but excluding garnetted stock. The country of origin of the goods is the 
country in which the waste of this heading is derived from manufacturing or processing operations or from consumption   
5103.10 - Noils of wool or of fine animal hair As specified forsplit  heading   
5103.20 - Other waste of wool or of fine animal 
hair    
5103.30 - Waste of coarse animal hair    
51.04 
 Garnetted stock of wool or of fine or 
coarse animal hair. CTH   
51.05 Wool and fine or coarse animal hair, 
carded or combed (including combed wool in fragments). CTH   
5105.10 - Carded wool As specified for heading   
 --   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 specified for split heading   
ex51.06(a) Yarn of carded wool, not put up for retail 
sale: processed  CTH;  or change by core spinning.   
ex51.06(b) Yarn of carded wool, not put up for retail 
sale: printed, dyed (including dyed white )  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two preparatory or finishing operations]   
ex51.06(c) Other  [CTH, except from heading 51.09]    
5106.10 - Containing 85 % or more by weight of 
wool As specified for split heading   
5106.20 - Containing less than 85 % by weight of 
wool    
51.07 Yarn of combed wool, not put up for 
retail sale. As specified for split heading    G/RO/W/111 
Page 230 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
ex51.07(a) Yarn of combed wool, not put up for retail 
sale: processed  [CTH;  or change by core spinning.]   
ex51.07(b) Yarn of combed wool, not put up for retail 
sale : printed, dyed (including dyed white)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.]   
ex51.07(c) Other  [CTH, except from heading 51.09]   
5107.10 - Containing 85 % or more by weight of 
wool As specified for split heading   
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 specified for split heading   
ex51.08(a) Yarn of fine animal hair (carded or 
combed) , not put up for retail sale: 
processed  [CTH;  or change by core spinning.] 
   
ex51.08(b) Yarn of yarn of fine animal hair (carded 
or combed, not put up for retail sale : 
printed, dyed (including dyed white)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.]   
ex51.08(c) Other  [CTH, except from heading 51.09]    
5108.10 - Carded As specified for split heading   
5108.20 - Combed    
51.09 Yarn of wool or of fine animal hair, put 
up for retail sale. As specified for split heading   
ex51.09(a) Yarn of wool or fine animal hair, put up 
for retail sale: processed  [CTH;  change by core spinning.] 
   
ex 51.09(b) Yarn of wool or fine animal hair, put up 
for retail sale : printed, dyed (including 
dyed white)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two 
preparatory or finishing operations.]   
ex51.09(c) Other  [CTH, except from headings 51.06 through 
51.08]    
5109.10 - Containing 85 % or more by weight of 
wool or of fine animal hair As specified for split heading     G/RO/W/111
 Page 231HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
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 specified for split heading   
ex51.10(a) Yarn of coarse animal hair  or of 
horsehair (including gimped horsehair 
yarn), whether or not put up for retail sale: 
processed  [CTH;  or change by core spinning.] 
   
ex51.10(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)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.]   
ex51.10(c) Other  [CTH]    
51.11 Woven fabrics of carded wool or of 
carded fine animal hair. As specified for split heading   
ex51.11(a) Woven fabrics of carded wool or of 
carded fine animal hair: printed,dyed 
(including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]   
ex51.11(c) Other  CTH   
 - Containing 85 % or more by weight of 
wool or of fine animal hair : As specified for split heading   
5111.11 --   Of a weight not exceeding 300 g/m²     
5111.19 --   Other    
5111.20 - Other, mixed mainly or solely with man-
made filaments    
5111.30 - Other, mixed mainly or solely with man-
made staple fibres    
5111.90 - Other     G/RO/W/111 
Page 232 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
51.12 Woven fabrics of combed wool or of 
combed fine animal hair. As specified for split heading   
ex51.12(a) Woven fabrics of combed wool or of 
combed fine animal hair: printed, dyed 
(including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]   
ex 51.12 (c) Other  CTH   
 - Containing 85 % or more by weight of 
wool or of fine animal hair: As specified for split heading   
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 specified for split heading   
ex 51.13 (a)  Woven fabrics of coarse animal hair or of 
horsehair : printed, dyed (including dyed 
white )  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split 
heading by permanent dyeing or printing, 
accompanied by at least two preparatory or finishing operations.]   
ex 51.13 (c) Other  CTH   
   G/RO/W/111
 Page 233CHAPTER 52 
 
Primary Rules : 
Section Note  :  
[Minor processing operations not affecting origin .   
 
For the purposes of determining the country of origin for goods fal ling within Section XI  that are not wholly obtained in one country, the following 
individual processes, considered singly, sha ll not affect the origin of the goods con cerned, whether or not such processes resu lt 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 separ ating goods produced in the finished state by cutting along div iding 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. ]  
 
 
 
HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
Chapter 52 Cotton As specified for heading    
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 state   
52.02 Cotton waste (including yarn waste and 
garnetted stock). As specified for subheading    
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 processing operations or from consumption   
 - Other :    
5202.91 --   Garnetted stock [CTSH]    
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 consumption   
52.03 Cotton, carded or combed. CC    G/RO/W/111 
Page 234 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
52.04 Cotton sewing thread, whether or not 
put up for retail sale. As specified for split heading   
ex 52.04(a) Cotton sewing thread, whether or not put 
up for retail sale : processed  [CTH;  or change by core spinning.] 
   
ex 52.04(b) Cotton sewing thread, whether or not put 
up for retail sale : printed, dyed (including 
dyed white)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two preparatory or finishing operations.]   
ex52.04(c) Other  CTH by corespinning from yarn or fibres   
 - Not put up for retail sale : As specified for split heading   
5204.11 --   Containing 85 % or more by weight of 
cotton    
5204.19 --   Other    
5204.20 - Put up for retail sale    
52.05 Cotton yarn (other than sewing 
thread), containing 85 % or more by weight of cotton, not put up for retail sale. As specified for split heading   
ex52.05(a) Cotton yarn (other than sewing thread), 
containing 85% or more by weight of 
cotton, not put up for retail sale: 
processed  [CTH;  change by core spinning.] 
   
ex52.05(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)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two 
preparatory or finishing operations.]   
ex52.05(c) Other  CTH, except from heading 52.04 or 52.07]    
 - Single yarn, of uncombed fibres : As specified for split heading   
5205.11 --   Measuring 714.29 decitex or more 
(not exceeding 14 metric number)    
5205.12 --   Measuring less than 714.29 decitex 
but not less than 232.56 decitex 
(exceeding 14 metric number but not 
exceeding 43 metric number)      G/RO/W/111
 Page 235HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
5205.13 --   Measuring less than 232.56 decitex 
but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)    
5205.14 --   Measuring less than 192.31 decitex 
but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 
metric number)    
5205.15 --   Measuring less than 125 decitex 
(exceeding 80 metric number)    
 -   Single yarn, of combed fibres :    
5205.21 --   Measuring 714.29 decitex or more 
(not exceeding 14 metric number)    
5205.22 --   Measuring less than 714.29 decitex 
but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)    
5205.23 --   Measuring less than 232.56 decitex 
but not 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 less than 125 decitex (exceeding 52 metric number but not exceeding 80 
metric number)    
5205.26 --   Measuring less than 125 decitex but 
not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number)    
5205.27 --   Measuring less than 106.38 decitex 
but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number)    
5205.28 --   Measuring less than 83.33 decitex 
(exceeding 120 metric number)     G/RO/W/111 
Page 236 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
 -   Multiple (folded) or cabled yarn, of 
uncombed fibres :    
5205.31 --   Measuring per single yarn 714.29 
decitex or more (not exceeding 14 metric number 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 single yarn)    
5205.33 --   Measuring per single yarn less than 
232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but 
not exceeding 52 metric number per 
single yarn)    
5205.34 --   Measuring per single yarn less than 
192.31 decitex but not less than 125 decitex (exceeding 52 metric number but 
not exceeding 80 metric number per 
single yarn)    
5205.35 --   Measuring per single yarn less than 
125 decitex (exceeding 80 metric number per single yarn)    
 -   Multiple (folded) 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 43 metric number per single yarn)      G/RO/W/111
 Page 237HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
5205.43 --   Measuring per single yarn less than 
232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)    
5205.44 --   Measuring per single yarn less than 
192.31 decitex but not less than 125 
decitex (exceeding 52 metric number but 
not exceeding 80 metric number per single yarn)    
5205.46 --   Measuring per single yarn less than 
125 decitex but not less than 106.38 decitex (exceeding 80 metric number but 
not exceeding 94 metric number per 
single yarn)    
5205.47 --   Measuring per single yarn less than 
106.38 decitex but not less than 83.33 decitex (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 metric number per single yarn)    
52.06 Cotton yarn (other than sewing 
thread), containing less than 85 % by 
weight of cotton, not put up for retail sale. As specified for split heading   
ex52.06(a) Cotton yarn (other than sewing thread), 
containing less than 85 % by weight of 
cotton, not put up for retail sale : 
processed  [CTH;  or change by core spinning.] 
   
ex52.06(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)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two 
preparatory or finishing operations.]   
ex52.06(c) Other  [CTH, except from heading 52.04 or 52.07]     G/RO/W/111 
Page 238 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
 - Single yarn, of uncombed fibres : As specified for split heading   
5206.11 --   Measuring 714.29 decitex or more 
(not exceeding 14 metric number)    
5206.12 --   Measuring less than 714.29 decitex 
but not less than 232.56 decitex (exceeding 14 metric number but not  exceeding 43 metric number)    
5206.13 --   Measuring less than 232.56 decitex 
but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)    
5206.14 --   Measuring less than 192.31 decitex 
but not less than 125 decitex (exceeding 
52 metric number but not exceeding 80 
metric number)    
5206.15 --   Measuring less than 125 decitex 
(exceeding 80 metric number)    
 -   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 less than 232.56 decitex (exceeding 14 metric number but not 
exceeding 43 metric number)    
5206.23 --   Measuring less than 232.56 decitex 
but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)    
5206.24 --   Measuring less than 192.31 decitex 
but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)    
5206.25 --   Measuring less than 125 decitex 
(exceeding 80 metric number)      G/RO/W/111
 Page 239HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
 - 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 single yarn)    
5206.33 --   Measuring per single yarn less than 
232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but 
not exceeding 52 metric number per 
single yarn)    
5206.34 --   Measuring per single yarn less than 
192.31 decitex but not less than 125 decitex (exceeding 52 metric 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) or cabled 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 232.56 
decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)     G/RO/W/111 
Page 240 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
5206.43 --   Measuring per single yarn less than 
232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)    
5206.44 --   Measuring per single yarn less than 
192.31 decitex but not less than 125 
decitex (exceeding 52 metric 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 specified for split heading   
ex 52.07 (a) Cotton yarn (other than sewing thread) 
put up for retail sale: processed  [CTH;  or change by core spinning.]   
ex 52.07 (b) Cotton yarn (other than sewing thread) 
put up for retail sale: printed, dyed 
(including dyed white)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.]   
ex 52.07 (c) Other  CTH, except from headings 52.04 through 
52.06   
5207.10 -   Containing 85 % or more by weight of 
cotton As specified for split heading   
5207.90 -   Other    
52.08  Woven fabrics of cotton, containing 85 
% or more by weight  of cotton, weighing not more than 200 g/m
2. As specified for split heading   
ex 52.08 (a) Woven fabrics of cotton, containing 85 % 
or more by weight  of cotton, weighing 
not more than 200 g/m2 : printed, dyed 
(including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or 
finishing operations.]     G/RO/W/111
 Page 241HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
ex  52.08(b) Other  CTH, except from heading 52.09   
 - Unbleached : As specified for split heading   
5208.11 --  Plain weave, weighing not more than 
100 g/m2     
5208.12 --   Plain weave, weighing more than 100 
g/m2     
5208.13 --   3-thread or 4-thread twill, including 
cross twill    
5208.19 --   Other fabrics    
 - Bleached :    
5208.21 --   Plain weave, weighing not more than 
100 g/m2     
5208.22 --   Plain weave, weighing more than 100 
g/m2     
5208.23 --   3-thread or 4-thread twill, including 
cross twill    
5208.29 --   Other fabrics    
 - Dyed :    
5208.31 --   Plain weave, weighing not more than 
100 g/m2     
5208.32 --   Plain weave, weighing more than 100 
g/m2     
5208.33 - 3-thread or 4-thread twill, including 
cross twill    
5208.39 --   Other fabrics    
 - Of yarns of different colours :    
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 fabrics    
 - Printed :    
5208.51 --   Plain weave, weighing not more than 
100 g/m2      G/RO/W/111 
Page 242 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
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 specified for split heading   
ex 52.09 (a) Woven fabrics of cotton, containing 85% 
or more by weight of cotton, weighing 
more than 200 g/m2: printed, dyed 
(including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split 
heading by permanent dyeing or printing, 
accompanied by at least two preparatory or finishing operations.]   
ex  52.09 (e) Other  CTH, except from heading 52.08   
 - Unbleached : As specified for split heading   
5209.11 --   Plain weave    
5209.12 --   3-thread or 4-thread twill, including 
cross twill    
5209.19 --   Other fabrics    
 - Bleached :    
5209.21 --   Plain weave    
5209.22 --   3-thread or 4-thread twill, including 
cross twill    
5209.29 --   Other fabrics    
 - Dyed :    
5209.31 --   Plain 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      G/RO/W/111
 Page 243HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
 -   Printed :    
5209.51 --   Plain weave    
5209.52 --   3-thread or 4-thread twill, including 
cross twill    
5209.59 --   Other fabrics    
52.10 Woven fabrics of cotton, containing less 
than 85 % by weight of cotton, mixed 
mainly or solely with man-made  fibres, 
weighing not more than 200 g/m2. As specified for split heading   
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 : 
printed, dyed (including dyed white )  [CTH;  Change from unbleached or 
prebleached fabric to the product of this split 
heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]   
ex  52.10 (e) Other  [CTH, except from 52.11]     
 -   Unbleached : As specified for split heading   
5210.11 --   Plain weave    
5210.12 --   3-thread or 4-thread twill, including 
cross twill    
5210.19 --   Other fabrics    
 - Bleached :    
5210.21 --   Plain weave    
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 different colours :    
5210.41 --   Plain weave    
5210.42 --   3-thread or 4-thread twill, including 
cross twill    
5210.49 --   Other fabrics     G/RO/W/111 
Page 244 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
 - 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/m2. As specified for split heading   
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.: 
printed,dyed (including dyed white )  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split 
heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]   
ex  52.11 (e) Other  CTH, except from heading 52.10   
 -   Unbleached : As specified for split heading   
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 weave    
5211.32 --   3-thread or 4-thread twill, including 
cross twill    
5211.39 --   Other fabrics    
 - Of yarns of different colours :    
5211.41 --   Plain weave    
5211.42 --   Denim    
5211.43 --   Other fabrics of 3-thread or 4-thread 
twill, including  cross twill      G/RO/W/111
 Page 245HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
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 specified for split heading   
ex 52. 12 (a) Other woven fabrics of cotton: printed, 
dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, 
accompanied by at least two preparatory or 
finishing operations.]   
ex  52.12 (b) Other  CTH   
 -   Weighing not more than 200 g/m2: As specified for split heading   
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 :    
5212.21 --   Unbleached    
5212.22 --   Bleached    
5212.23 --   Dyed    
5212.24 --   Of yarns of different colours    
5212.25 --   Printed    
  G/RO/W/111 
Page 246 CHAPTER 53 
 
Primary Rules : 
Section Note  :  
[Minor processing operations not affecting origin .   
 
For the purposes of determining the country of origin for goods fal ling within Section XI  that are not wholly obtained in one country, the following 
individual processes, considered singly, sha ll not affect the origin of the goods con cerned, whether or not such processes resu lt 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 separ ating goods produced in the finished state by cutting along div iding 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. ]  
 
 
HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
Chapter 53  Other vegetable textile fibres; paper 
yarn and woven fabrics of paper yarn  As specified for heading   
53.01 Flax, raw or processed but not spun; 
flax tow and waste (including yarn 
waste and garnetted stock). As specified for split heading   
ex 53.01 (a) 
 Flax, raw or processed but not spun  The origin of the goods shall be the country 
in which the flax of this split heading is 
obtained in its natural or unprocessed state   
ex 53.01 (b) Garnetted stock  CTHS   
ex 53.01 (c) 
 Other  The origin of the goods of this split heading 
shall be the country in which the flax tow and waste of this split heading are derived from manufacturing or processing operations or from consumption   
5301.10 -   Flax, raw or retted As specified for split heading   
 Flax, broken, scotched, hackled or 
otherwise processed, but not spun :    
5301.21 --   Broken or scotched    
5301.29 --   Other    
5301.30 -   Flax tow and waste      G/RO/W/111
 Page 247HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
53.02 True hemp (Cannabis sativa L.), raw or 
processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock). As specified for split heading   
ex53.02(a) 
 True hemp, raw  or processed but not 
spun  The origin of the goods shall be the country 
in which the true hemp of this split heading is obtained in their natural or unprocessed 
state   
ex53.02(b) Garnetted stock  CTHS   
ex53.02(c) 
 Other  The origin of the goods of this split heading 
shall be the country in which the tow and 
waste of this split heading are derived from manufacturing or processing operations or from consumption   
5302.10 - True hemp, raw or retted As specified for split heading   
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 yarn waste and garnetted stock). As specified for split heading   
ex53.03(a) 
 Jute and other textile bast fibres, raw  or 
processed but not spun  The 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 state   
ex53.03(b) Garnetted stock  CTHS   
ex53.03(c) 
 Other  The origin of the goods of this split heading 
shall be the country in which the tow  and waste of this split heading are  derived from 
manufacturing or processing operations or 
from consumption    
5303.10 - Jute and other textile bast fibres, raw or 
retted As specified for split heading   
5303.90 -   Other     G/RO/W/111 
Page 248 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
53.04 Sisal and other textile fibres of the 
genus Agave, raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock). As specified for split heading   
ex53.04(a) 
 Sisal and other textile fibres of the genus 
Agave, raw  or processed but not spun  The origin of the goods shall be the country 
in which the sisal and other textile fibres of 
the genus Agave of this split heading are 
obtained in their natural or unprocessed state   
ex53.04(b) Garnetted stock  CTHS   
ex53.04(c) 
 Other  The origin of the goods of this split heading 
shall be the country in which the tow and waste of this split heading are derived from manufacturing or processing operations or from consumption   
5304.10 - Sisal and other textile fibres of the genus 
Agave, raw As specified for split heading   
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 of these fibres (including yarn waste and 
garnetted stock). As specified for split heading   
ex53.05(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 spun  The origin of the goods shall be the country 
in which the coconut, abaca, ramie and other 
vegetable textile fibres of this split heading are obtained in their natural or unprocessed state   
ex53.05(b) Garnetted stock of these fibres  CTHS     G/RO/W/111
 Page 249HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
ex53.05(c) 
 Other  The origin of the goods of this split heading 
shall be the country in which the tow, noils and waste of this split heading are derived from manufacturing or processing operations or from consumption   
 - Of coconut (coir) : As specified for split heading   
5305.11 --   Raw    
5305.19 --   Other    
 -  Of abaca :    
5305.21 --   Raw    
5305.29 --   Other    
 -   Other :    
5305.91 --   Raw    
5305.99 --   Other    
53.06 Flax yarn. As specified for split heading   
ex53.06(a) Flax yarn;  processed  [CTH;  or change by core spinning.]   
ex53.06(b) Flax yarn: printed, dyed (including dyed 
white )  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.]   
ex53.06(c) Other  CTH   
5306.10 - Single As specified for split heading   
5306.20 Multiple (folded) or cabled    
53.07 Yarn of jute or of other textile bast 
fibres of heading No. 53.03. As specified for split heading   
ex53.07(a) Yarn of jute or of other textile bast fibres 
of heading No. 53.03:  processed  
 [CTH;  or change by core spinning.] 
   
ex53.07(b) Yarn of jute or of other textile bast fibres 
of heading No. 53.03: printed, dyed 
(including dyed white )  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two preparatory or finishing operations.]   
ex53.07(c) Other  CTH   
5307.10 - Single As specified for split heading   
5307.20 - Multiple (folded) or cabled     G/RO/W/111 
Page 250 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
53.08 Yarn of other vegetable textile fibres; 
paper yarn. As specified for split heading    
ex53.08(a) Yarn of other vegetable textile fibres; 
paper yarn: processed  [CTH;  or change by core spinning.] 
   
ex53.08(b) Yarn of other vegetable textile fibres; 
paper yarn: printed, dyed (including dyed 
white)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two preparatory or finishing operations.]   
ex 53.08 (c) Other  CTH   
5308.10 - Coir yarn As specified for split heading   
5308.20 - True hemp yarn    
5308.30 - Paper yarn    
5308.90 - Other    
53.09 Woven fabrics of flax. As specified for split heading   
ex53.09(a) Other woven fabrics of flax: printed, dyed 
(including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split 
heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]   
ex53.09(b) Other  CTH   
 - Containing 85 % or more by weight of 
flax : As specified for split heading   
5309.11 --   Unbleached or bleached    
5309.19 --   Other    
 -   Containing less than 85 % 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 specified for split heading    
ex53.10(a) 
 Woven fabrics of jute or of other textile 
bast fibres of heading No. 53.03: printed, 
dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or 
finishing operations.]     G/RO/W/111
 Page 251HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
ex53.10(b) Other  CTH   
5310.10 - Unbleached As specified for split heading   
5310.90 Other 
    
53.11 Woven fabrics of other vegetable textile 
fibres; woven fabrics of paper yarn. As specified for split heading   
ex53.11(a) Woven fabrics of other vegetable textile 
fibres; woven fabrics of paper yarn: 
printed, dyed (including dyed white)  [CTH;  Change from unbleached or 
prebleached fabric to the product of this split 
heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]   
ex53.11(b) Other  CTH   
  G/RO/W/111 
Page 252 CHAPTER 54 
 
Primary Rules : 
Section Note  :  
[Minor processing operations not affecting origin .   
 
For the purposes of determining the country of origin for goods fal ling within Section XI  that are not wholly obtained in one country, the following 
individual processes, considered singly, sha ll not affect the origin of the goods con cerned, whether or not such processes resu lt 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 separ ating goods produced in the finished state by cutting along div iding 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. ] 
  
 
 
HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
54.01 Sewing thread of man-made filaments, 
whether or not put up for retail sale. As specified for split heading   
ex54.01(a) Sewing thread of man-made filaments, 
whether or not put up for retail sale:  
processed  [CTH;  or change by core spinning.] 
   
ex 54.01(b) Sewing thread of man-made filaments, 
whether or not put up for retail sale : 
printed, dyed (including dyed white)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.]   
ex54.01(c) Other  CTH   
5401.10 - Of synthetic filaments As specified for split heading   
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 than 67 decitex. As specified for split heading     G/RO/W/111
 Page 253HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
ex54.02(a) Synthetic filament yarn (other than 
sewing thread), not put up for retail sale, 
including synthetic monofilament of less 
than 67 decitex : processed  [CTH;  change by core spinning.] 
   
ex54.02(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)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two 
preparatory or finishing operations.]   
ex54.02(c) Other  CTH, except from headings 54.01 or 54.06   
5402.10 - High tenacity yarn of nylon or other 
polyamides As specified for split heading   
5402.20 - High tenacity yarn of polyesters    
 - Textured yarn :    
5402.31 --   Of nylon or other polyamides, 
measuring per single yarn not more than 
50 tex    
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 polyesters     G/RO/W/111 
Page 254 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
5402.69 --   Other    
54.03 Artificial filament yarn (other than 
sewing thread), not put up for retail 
sale, including artificial monofilament of less than 67 decitex. As specified for split heading   
ex54.03(a) Artificial filament yarn (other than sewing 
thread), not put up for retail sale, 
including artificial monofilament of less 
than 67 decitex: processed  [CTH;  or change by core spinning.]   
ex54.03(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 )  CTH;  or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.] 
   
ex54.03(c) Other  CTH, except from heading 54.01 or 54.06]    
5403.10 - High tenacity yarn of viscose rayon As specified for split heading   
5403.20 - Textured yarn    
 - Other yarn, single :    
5403.31 --   Of viscose rayon, untwisted or with a 
twist not exceeding 120 turns per metre    
5403.32 --   Of viscose rayon, with a twist 
exceeding 120 turns per metre    
5403.33 --   Of cellulose acetate    
5403.39 --   Other    
 Other yarn, multiple (folded) or cabled : 
    
5403.41 --   Of viscose rayon    
5403.42 --   Of cellulose acetate    
5403.49 --   Other    
54.04 Synthetic monofilament of 67 decitex or 
more and of which no cross-sectional dimension exceeds 1 mm; strip and the 
like (for example, artificial straw) of 
synthetic textile materials of an apparent width not exceeding 5 mm. As specified for split heading     G/RO/W/111
 Page 255HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
ex54.04(a)(1) Synthetic monof ilament 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  [CTH;  change by core spinning.] 
   
ex54.04(b)(1) Synthetic monof ilament 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)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two preparatory or finishing operations.]    
ex54.04(c)(1) Other  CTH, except from headings 54.01 or 54.06    
 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 specified for split heading   
ex54.04(a)(2) Cut from sheet  CTH, except from heading 39.20 or 39.21   
ex54.04(b)(2) Other  CC    
5404.10 - Monofilament As specified for split heading   
5404.90 - Other    
54.05 
 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. As specified for split heading    G/RO/W/111 
Page 256 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
ex54.05(a)(1) Artificial monof ilament 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  [CTH;  change by core spinning.] 
   
ex54.05(b)(1) Artificial monof ilament 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 )  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two preparatory or finishing operations.]    
ex54.05(c)(1) Other  [CTH, except from heading 54.01 or 54.06]   
 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.:     
ex54.05(a)(2) Cut from sheet  CTH, except from heading 39.20 or 39.21   
ex54.05(b)(2) Other  CC   
54.06 Man-made filament yarn (other than 
sewing thread), put up for retail sale. As indicated at split heading   
ex 54.06 (a) Man-made filament yarn (other than 
sewing thread), put up for retail sale : 
processed  [CTH;  change by core spinning.] 
   
ex54.06(b) Man-made filament yarn (other than 
sewing thread), put up for retail sale : 
printed, dyed (including dyed white)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.]   
ex54.06(c) Other  CTH, except from headings 54.01 through 
54.05   
5406.10 - Synthetic filament yarn As specified for split heading   
5406.20 - Artificial filament yarn      G/RO/W/111
 Page 257HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
54.07 Woven fabrics of synthetic filament 
yarn, including woven fabrics obtained from materials of heading No. 54.04. As specified for split heading   
ex54.07(a) Woven fabrics of synthetic filament yarn, 
including woven fabrics obtained from 
materials of heading No. 54.04:  printed, 
dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or 
finishing operations.]   
ex54.07(b) Other  CTH   
5407.10 - Woven fabrics obtained from high 
tenacity yarn of nylon or other 
polyamides or of polyesters As specified for split heading    
5407.20 - Woven fabrics obtained from strip or the 
like:    
5407.30 - Fabrics specified in Note 9 to Section XI    
 - Other woven fabrics, containing 85 % or 
more by weight of filaments of nylon or other polyamides :    
5407.41 --   Unbleached or bleached :    
5407.42 --   Dyed    
5407.43 --   Of yarns of different 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 by weight of polyester filaments :    
5407.61 --   Containing 85 % or more by weight of 
non-textured polyester filaments:    
5407.69 --   Other :     G/RO/W/111 
Page 258 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
 -   Other woven fabrics, containing 85 % 
or more by weight of synthetic filaments:    
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 --   Printed    
54.08 Woven fabrics of artificial filament 
yarn, including woven fabrics obtained from materials of heading No. 54.05. As specified for split heading   
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)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]   
ex 54.08 (d) Other  CTH   
5408.10 - Woven fabrics obtained from high 
tenacity yarn, of viscose rayon: As specified for split heading   
 - 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      G/RO/W/111
 Page 259HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
5408.24 --   Printed    
 - Other woven fabrics:    
5408.31 --   Unbleached or bleached :    
5408.32 --   Dyed    
5408.33 --   Of yarns of different colours    
5408.34 --   Printed    
  G/RO/W/111 
Page 260 CHAPTER 55 
 
Primary Rules : 
Section Note :     
 
 
For the purposes of determining the country of origin for goods fal ling within Section XI  that are not wholly obtained in one country, the following 
individual processes, considered singly, sha ll not affect the origin of the goods con cerned, whether or not such processes resu lt 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 separ ating goods produced in the finished state by cutting along div iding 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. ]  
 
 
HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
Chapter 55 Man-made staple fibres As specified for heading   
55.01 Synthetic filament tow. CTH, except from headings 54.01 through 
54.06   
5501.10 - Of nylon or other polyamides As specified for heading   
5501.20 - Of polyesters    
5501.30 - Acrylic or modacrylic    
5501.90 - Other    
55.02 
 Artificial filament tow. CTH, except from headings 54.01 through 
54.06   
55.03 Synthetic staple fibres, not carded, 
combed or otherwise processed for 
spinning. CTH, except from headings 54.01 through 
54.06, 55.01, 55.05   
5503.10 - Of nylon or other polyamides As specified for heading   
5503.20 - Of polyesters    
5503.30 - Acrylic or modacrylic    
5503.40 - Of polypropylene    
5503.90 - Other      G/RO/W/111
 Page 261HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
55.04 Artificial staple fibres, not carded, 
combed or otherwise processed for spinning. CTH, except from headings 54.01 through 
54.06, 55.02, 55.05   
5504.10 - Of viscose rayon As specified for heading   
5504.90 - Other    
55.05 Waste (including noils, yarn waste and 
garnetted stock) of man-made fibres. As specified for split heading   
ex55.05(a) Garnetted stock of man-made fibres  CTHS   
ex55.05(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 consumption    
5505.10 - Of synthetic fibres As specified for split heading   
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   
5506.10 - Of nylon or other polyamides As specified for heading   
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   
55.08 Sewing thread of man-made staple 
fibres, whether or not put up for retail sale. As specified for split heading    
ex55.08(a) Sewing thread of man-made staple fibres, 
whether or not put up for retail sale:  
processed  [CTH;  or change by core spinning.]   
ex55.08(b) Sewing thread of man-made staple fibres,  
whether or not put up for retail sale: 
printed, dyed (including dyed white)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.]   
ex55.08(c) Other  CTH, by corespinning from yarn or fibres   
5508.10 - Of synthetic staple fibres As specified for split heading   
5508.20 - Of artificial staple fibres     G/RO/W/111 
Page 262 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
55.09 Yarn (other than sewing thread) of 
synthetic staple fibres, not put up for retail sale. As specified for split heading   
ex55.09(a) Yarn (other than sewing thread) of 
synthetic staple fibres, not put up for retail 
sale:  processed  [CTH;  or change by core spinning.]   
ex55.09(b) Yarn (other than sewing thread) of 
synthetic staple fibres, not put up for retail 
sale: printed, dyed (including dyed white)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.]   
ex 55.09 (c) Other     
 - Containing 85 % or more by weight of 
staple fibres of nylon or other polyamides : As specified for split heading   
5509.11 --   Single yarn    
5509.12 --   Multiple (folded) or cabled yarn    
 - Containing 85 % or more by weight of 
polyester staple fibres :    
5509.21 --   Single yarn    
5509.22 --   Multiple (folded) or cabled yarn    
 -   Containing 85 % or more by 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 polyester staple fibres :    
5509.51 --   Mixed mainly or solely with artificial 
staple fibres    
5509.52 --   Mixed mainly or solely with wool or 
fine animal hair    
5509.53 --   Mixed mainly or solely with cotton    
5509.59 --   Other      G/RO/W/111
 Page 263HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
 - 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 specified for split heading   
ex55.10(a) Yarn (other than sewing thread) of 
artificial staple fibres, not put up for retail 
sale:  processed  [CTH;  change by core spinning.] 
   
ex55.10(b) Yarn (other than sewing thread) of 
artificial staple fibres, not put up for retail 
sale: printed, dyed (including dyed white)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two preparatory or finishing operations.]   
ex55.10(c) Other  CTH, except from heading 55.08 or 55.11   
 - Containing 85 % or more by weight of 
artificial staple fibres : As specified for split heading   
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 
retail sale. As specified for split heading    G/RO/W/111 
Page 264 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
ex55.11(a) Yarn (other than sewing thread) of man-
made staple fibres, put up for retail sale:  
processed  [CTH;  or change by core spinning.] 
   
ex55.11(b) Yarn (other than sewing thread) of man-
made staple fibres, put up for retail sale: 
printed, dyed (including dyed white)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.] 
   
ex55.11(c) Other  CTH, except from heading 55.08 through 
55.10    
5511.10 - Of synthetic staple fibres, containing 85 
% or more by weight of such fibres As specified for split heading   
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 specified for split heading   
ex55.12(a) Woven fabrics of synthetic staple fibres, 
containing 85 % or more by weight of 
synthetic staple fibres:  printed, dyed 
(including dyed white)  [CTH;  Change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]   
ex 55.12 (b) Other  CTH   
 - Containing 85 % or more by weight of 
polyester staple fibres : As specified for split heading   
5512.11 --   Unbleached or bleached     
5512.19 --   Other     
 - Containing 85 % or more by weight of 
acrylic or modacrylic staple fibres :    
5512.21 --   Unbleached or bleached    
5512.29 --   Other    
 - Other :    
5512.91 --   Unbleached or bleached     
5512.99 --   Other      G/RO/W/111
 Page 265HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
55.13 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. As specified for split heading   
ex55.13(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:  printed, dyed (including dyed 
white )  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split 
heading by permanent dyeing or printing, 
accompanied by at least two preparatory or finishing operations.]    
ex55.13(d) Other  CTH except from heading 55.14   
 - Unbleached or bleached : As specified for split heading   
5513.11 --   Of polyester staple fibres, plain weave    
5513.12 --   3-thread or 4-thread twill, including 
cross twill, of polyester staple fibres    
5513.13 --   Other woven fabrics of polyester 
staple fibres    
5513.19 --   Other woven fabrics    
 - Dyed :    
5513.21 --   Of polyester staple fibres, plain weave    
5513.22 --   3-thread or 4-thread twill, including 
cross twill, of polyester staple fibres    
5513.23 --   Other woven fabrics of polyester 
staple 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 fibres    
5513.33 --   Other woven fabrics of polyester 
staple fibres    
5513.39 --   Other woven fabrics    
 - Printed :    
5513.41 --   Of polyester staple fibres, plain weave     G/RO/W/111 
Page 266 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
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 of such fibres, mixed mainly or 
solely with cotton, of a weight exceeding 170 g/m². As specified for split heading   
ex55.14(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:  
printed, dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]   
ex55.14(d) Other  CTH, except from heading 55.13   
 - Unbleached or bleached :    
5514.11 --   Of polyester staple fibres, plain weave As specified for split heading   
5514.12 --   3-thread or 4-thread twill, including 
cross twill, of polyester 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 fibres      G/RO/W/111
 Page 267HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
5514.33 --   Other woven fabrics of polyester 
staple fibres    
5514.39 --   Other woven fabrics    
 - Printed :    
5514.41 --   Of polyester staple fibres, plain weave    
5514.42 --   3-thread or 4-thread twill, including 
cross twill, of polyester staple fibres    
5514.43 --   Other woven fabrics of polyester 
staple fibres    
5514.49 --   Other woven fabrics    
55.15 Other woven fabrics of synthetic staple 
fibres. As specified for split heading   
ex55.15(a) Other woven fabrics of synthetic staple 
fibres:  printed, dyed (including dyed 
white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, 
accompanied by at least two preparatory or 
finishing operations.]   
ex55.15(b) Other  CTH   
 - Of polyester staple fibres : As specified for split heading   
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 modacrylic staple fibres :    
5515.21 --   Mixed mainly or solely with man-
made filaments    
5515.22 --   Mixed mainly or solely with wool or 
fine animal hair    
5515.29 --   Other    
 - Other woven fabrics :    
5515.91 --   Mixed mainly or solely with man-
made filaments     G/RO/W/111 
Page 268 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
5515.92 --   Mixed mainly or solely with wool or 
fine animal hair As specified for split heading    
5515.99 --   Other    
55.16 Woven fabrics of artificial staple fibres. As specified for split heading   
ex55.16(a) Woven fabrics of artificial staple fibres: 
printed, dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split 
heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]   
ex 55.16 (b) Other  CTH   
 - Containing 85 % or more by weight of 
artificial staple fibres : As specified for split heading   
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-made filaments :     
5516.21 --   Unbleached or bleached :    
5516.22 --   Dyed    
5516.23 --   Of yarns of different colours    
5516.24 --   Printed    
 - Containing less than 85 % by weight of 
artificial staple fibres, mixed mainly or solely with wool or fine animal hair :    
5516.31 --   Unbleached or bleached :    
5516.32 --   Dyed    
5516.33 --   Of yarns of different colours    
5516.34 --   Printed    
 - Containing less than 85 % by weight of 
artificial staple fibres, mixed mainly or 
solely with cotton :    
5516.41 --   Unbleached or bleached    
5516.42 --   Dyed      G/RO/W/111
 Page 269HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
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    
  G/RO/W/111 
Page 270 CHAPTER 56 
 
Primary Rules : 
Section Note : 
[Minor processing operations not affecting origin .   
 
For the purposes of determining the country of origin for goods fal ling within Section XI  that are not wholly obtained in one country, the following 
individual processes, considered singly, sha ll not affect the origin of the goods con cerned, whether or not such processes resu lt 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 separ ating goods produced in the finished state by cutting along div iding 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. ] 
 
Chapter Note
: 
 
 For headings 56.01 and 56.09, those rules which refer to a cha nge of heading or subheading shall not apply to changes which ar e the result solely of 
trimming or cutting.   
 
 
HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
Chapter 56  Wadding, felt and nonwovens; special 
yarns; twine, cordage, ropes and cables and articles thereof 
    
56.01  Wadding of textile materials and 
articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps. As indicated at subheading level   
5601.10  - Sanitary towels and tampons, napkins 
and napkin liners for babies and similar sanitary articles, of wadding CTSH 
   
 - Wadding; other articles of wadding :    
5601.21 --   Of cotton CTH   
5601.22 --   Of man-made fibres CTH   
5601.29 --   Other CTH     G/RO/W/111
 Page 271HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
5601.30 - Textile flock and dust and mill neps CTH   
56.02 Felt, whether or not impregnated, 
coated, covered or laminated. As specified for split heading   
ex56.02(a)  Felt: printed,dyed (including dyed white)  [CTH;  Change from unbleached or 
prebleached fabric to the product of this split 
heading by permanent dyeing or printing, 
accompanied by at least two preparatory or finishing operations.]   
ex56.02(b)  Other  
 CTH   
5602.10 - Needleloom felt and stitch-bonded fibre 
fabrics As specified for split heading   
 - Other felt, not impregnated, coated, 
covered or laminated :    
5602.21 --   Of wool or fine animal hair    
5602.29 --   Of other textile materials    
5602.90 - Other    
56.03 Nonwovens, whether or not 
impregnated, coated, covered or laminated. As specified for split heading   
ex56.03(a) Nonwovens: prin ted, dyed (including 
dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or 
finishing operations.] 
   
ex56.03(b) Other  CTH   
 - Of man-made filaments : As specified for split heading   
5603.11 --   Weighing not more than 25 g/m²    
5603.12 --  Weighing more than 25 g/m² but not 
more than 70 g/m²    
5603.13 --   Weighing more than 70 g/m² but not 
more than 150 g/m²     G/RO/W/111 
Page 272 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
5603.14 --   Weighing more than 150 g/m²    
 - Other :    
5603.91 --   Weighing not more than 25 g/m²    
5603.92 --   Weighing more than 25 g/m² but not 
more than 70 g/m²    
5603.93 --   Weighing more than 70 g/m² but not 
more than 150 g/m²    
5603.94 --   Weighing more than 150 g/m²    
56.04 Rubber thread and cord, textile 
covered; textile yarn, and strip and the like of heading No. 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics. CTH   
5604.10 - Rubber thread and cord, textile covered As specified for heading   
5604.20 - High tenacity yarn of polyesters, of 
nylon or other polyamides or of viscose rayon, impregnated or coated    
5604.90  - Other    
56.05  
 Metallised yarn, whether or not 
gimped, being textile yarn, or strip or the like of heading No. 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal. CTH   
 
56.06  Gimped yarn, and strip and the like of 
heading No. 54.04 or 54.05, gimped 
(other than those of heading No. 56.05 
and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn.  CTH, except by cutting only.   
56.07 Twine, cordage, ropes and cables, 
whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or 
plastics CTH     G/RO/W/111
 Page 273HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
5607.10 - Of jute or other textile bast fibres of 
heading No. 53.03 As specified for heading   
 - Of sisal or other textile fibres of the 
genus Agave    
5607.21 --   Binder or baler twine    
5607.29 --   Other    
5607.30 - Of abaca (Manila hemp or  Musa textilis  
Nee) or other hard (leaf) fibres     
 - Of polyethylene or polypropylene :    
5607.41  --   Binder or baler twine    
5607.49 --   Other    
5607.50 - Of other synthetic fibres    
5607.90 - Other    
56.08 Knotted netting of twine, cordage or 
rope; made up fishing nets and other made up nets, of textile materials. As specified for split heading    
ex56.08(a) Knotted netting of twine, cordage or rope  CTH   
ex56.08(b) Made up fishing nets and other made up 
nets CTH except from heading 58.04   
 - Of man-made textile materials : As specified for heading   
5608.11 --   Made up fishing nets    
5608.19 --   Other    
5608.90 - Other    
56.09  
 Articles of yarn, strip or the like of 
heading No. 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere 
specified or included . CTH   
  G/RO/W/111 
Page 274 CHAPTER 57 
 
Primary Rules : 
Section Note  :  
[Minor processing operations not affecting origin .   
 
For the purposes of determining the country of origin for goods fal ling within Section XI  that are not wholly obtained in one country, the following 
individual processes, considered singly, sha ll not affect the origin of the goods con cerned, whether or not such processes resu lt 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 separ ating goods produced in the finished state by cutting along div iding 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.] 
 
Chapter Note
: 
 
 For heading 57.04 those rules which refer to a change of heading or subheading sha ll not apply to changes which are the result  solely of trimming or 
cutting to rectangular (including square) shape.   
 
 
HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
Chapter 57 Carpets and other textile floor 
coverings    
57.01 Carpets and other textile floor 
coverings, knotted, whether or not 
made up. CTH   
5701.10 - Of wool or fine animal hair As specified for heading   
5701.90 - Of other textile materials    
57.02 Carpets and other textile floor 
coverings, woven, not tufted or flocked, 
whether or not made up, including "Kelem", "Schumac ks", "Karamanie" 
and similar hand-woven rugs.  As specified for split heading     G/RO/W/111
 Page 275HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
ex57.02(a) 
 Industrial carpets: printed, dyed 
(including dyed white )  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]   
ex57.02( b) Other  CTH   
5702.10 - "Kelem", "Schumacks", "Karamanie" 
and similar hand-woven rugs As specified for split heading   
5702.20 - Floor coverings of coconut fibres (coir)    
 - Other, of pile construction, not made up 
:    
5702.31 --   Of wool or fine animal hair    
5702.32 --   Of man-made textile materials    
5702.39 --   Of other textile materials    
 - Other, of pile construction, made up  :    
5702.41 --   Of wool or fine animal hair    
5702.42 --   Of man-made textile materials    
5702.49 --   Of other textile materials    
 - Other, not of pile construction, not made 
up :    
5702.51 --   Of wool or fine animal hair    
5702.52 --   Of man-made textile materials    
5702.59 --   Of other textile materials    
 - Other, not of pile construction, made up:    
5702.91 --   Of wool or fine animal hair    
5702.92 --   Of man-made textile materials    
5702.99 --   Of other textile materials    
57.03  Carpets and other textile floor 
coverings, tufted, whether or not made up.  As specified for split heading   
ex57.03(a)  Industrial carpet: printed, dyed (including 
dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or 
finishing operations.]    G/RO/W/111 
Page 276 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
ex57.03(b)  Other  CTH   
5703.10  - Of wool or fine animal hair  As specified for split heading   
5703.20  - Of nylon or other polyamides     
5703.30  - Of other man-made textile materials     
5703.90  - Of other textile materials     
57.04  Carpets and other textile floor 
coverings, of felt, not tufted or flocked, whether or not made up.  CTH, except from heading 56.02   
5704.10  - Tiles, having a maximum surface area of 
0.3 m²  As specified for split heading   
5704.90  - Other     
57.05 
 Other carpets and other textile floor 
coverings, whether or not made up.  CTH   
 
   G/RO/W/111
 Page 277CHAPTER 58 
 
Primary Rules : 
Section Note  :  
[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, sha ll not affect the origin of the goods concerned, whether or not such processes resu lt 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 separ ating goods produced in the finished state by cutting along div iding 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. ]  
 
Chapter Note  : 
1. For the purposes of headi ng 58.10 embroidery  in strips or in motifs means: 
 (a) embroidered fabric not exceeding 30 cm in width (strips);   (b) embroidery in a motif, whether or not rectangular in shape, which is capable of being enclosed in a square or rectangular frame the area of 
which is no more than 1 square meter.  
 
[2. Application of the value added rule:  
(a) The term " x% value added rule " shall mean manufacture where the increase in value ac quired as a result of working and processing, and if 
applicable, the incorporation of parts originating in the country  of manufacture represents at least x% of the ex-works price o f the product. 
"X" is the percentage indicated for each heading. 
(b) The term " ex-works price " shall mean the price to be paid for the product obta ined to the manufacturer in whose undertaking the last 
working or processing is carried out (this price shall not include internal taxes which are, or may be, repaid when such produc t is exported); 
(c) The term " value acquired as a result of working and processing and incorporation of parts originating in the country of 
manufacture " shall mean the increase in value resulting from the assembly it self, together with any preparatory, finishing and checking 
operations, and from the incorporation of any parts originating in  the country where the operations in question were carried ou t, including 
profit and the general costs borne in that country as a result of the operations; 
(d) The term " value of non-originating materials " means the customs value at the time of impor tation of the non-originating materials used, 
or, if this is not known and cannot be ascertained, the first ascer tainable price paid for the materials in the country of impo rtation. 
 
Chapter Residual Rule
     
 [When application of the primary rules of this chapter (including the product speci fic rules provided in the matrix) does not result in a determination 
of a country of origin, the country of origin shall be determined as follows: 
 
(1) The country of origin of quilted fabrics of heading 58.11 of this Chapter shall be the country in which the exterior textil e fabric was formed, 
or in the case of a good containing textile fabrics of more than one country,  the origin of the good is the country in which t he exterior textile 
fabric that predominates by weight was formed. ] 
   G/RO/W/111 
Page 278  
HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
Chapter 58  Special woven fabrics; tufted textile 
fabrics; lace; tapestries; trimmings; embroidery  As specified for heading   
58.01  Woven pile fabrics and chenille fabrics, 
other than fabrics of heading No. 58.02 or 58.06 . As specified for split heading   
ex58.01(a) Fabrics:  printed, dyed (including dyed 
white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, 
accompanied by at least two preparatory or 
finishing operations.]   
ex58.01(b) Other  CTH   
5801.10  - Of wool or fine animal hair As specified for split heading   
 - Of cotton :    
5801.21 --   Cut weft pile fabrics    
5801.22 --   Cut corduroy    
5801.23 --   Other weft pile fabrics    
5801.24 --   Warp pile fabrics, épinglé (uncut)    
5801.25 --   Warp pile fabrics, cut    
5801.26 --   Chenille fabrics    
 - Of man-made fibres :    
5801.31 --   Uncut weft pile fabrics    
5801.32 --   Cut corduroy    
5801.33 --   Other weft pile fabrics    
5801.34 --   Warp pile fabrics, épinglé (uncut)    
5801.35 --   Warp pile fabrics, cut    
5801.36 --   Chenille fabrics    
5801.90 - Of other textile materials    
58.02 Terry towelling and similar woven 
terry fabrics, other than narrow fabrics of heading No. 58.06; tufted textile 
fabrics, other than products of heading 
No. 57.03. As specified for split heading     G/RO/W/111
 Page 279HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
ex58.02(a) Fabrics: printed, dyed (including dyed 
white)  [CTH;  Change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]   
ex58.02(b) Other  CTH   
 - Terry towelling and similar woven terry 
fabrics of cotton: As specified for split heading   
5802.11  --   Unbleached    
5802.19  --   Other     
5802.20  - Terry towelling and similar woven terry 
fabrics, of other textile materials     
5802.30  - Tufted textile fabrics     
58.03  Gauze, other than narrow fabrics of 
heading No. 58.06  As specified for split heading   
ex58.03(a) Gauze, other than narrow fabrics of 
heading 58.06: printed, dyed (including 
dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, 
accompanied by at least two preparatory or 
finishing operations.]   
ex58.03(b) Other  CTH   
5803.10 - Of cotton  As specified for split heading   
5803.90  - Of other textile materials     
58.04 Tulles and other net fabrics, not 
including woven, knitted or crocheted 
fabrics; lace in the piece, in strips or in motifs, other than fabrics of heading No. 60.02. As specified for split heading   
ex58.04(a) Tulles and other net fabrics, not including 
woven, knitted or crocheted fabrics; lace 
in the piece, in strips or in motifs, other 
than fabrics of heading 60.02: printed, 
dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or 
finishing operations.]   
ex58.04(b) Other  CTH   
5804.10  - Tulles and other net fabrics  As specified for split heading    G/RO/W/111 
Page 280 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
 - Mechanically made lace :     
5804.21  --   Of man-made fibres     
5804.29 --   Of other textile materials    
5804.30 - Hand-made lace    
58.05 
 Hand-woven tapestries of the type 
Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-
worked tapestries (for example, petit 
point, cross stitch), whether or not made up. CTH   
58.06  Narrow woven fabrics, other than 
goods of heading No. 58.07;  narrow  
fabrics consisting of warp without weft 
assembled by means of an adhesive (bolducs)  As specified for split heading   
ex58.06(a) Narrow woven fabrics, other than goods 
of heading 58.07: printed, dyed (including 
dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, 
accompanied by at least two preparatory or 
finishing operations.]   
ex58.06(b) Other narrow woven fabrics  Change from yarn of any other heading   
ex58.06(c) Fabrics consisting of warp without weft 
assembled by means of an adhesive 
(bolducs)  CTH   
5806.10  - Woven pile fabrics (including terry 
towelling and similar terry fabrics) and 
chenille fabrics  As specified for split heading   
5806.20  - Other woven fabrics, containing by 
weight 5 % or more of elastomeric yarn or 
rubber thread     
 - Other woven fabrics :    
5806.31 --   Of cotton    
5806.32 --   Of man-made fibres    
5806.39 --   Of other textile materials      G/RO/W/111
 Page 281HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
5806.40 - Fabrics consisting of warp without weft 
assembled by means of an adhesive (bolducs)    
58.07  Labels, badges and similar articles of 
textile materials, in the piece, in strips or cut to shape or size, not  embroidered . As specified for split heading   
ex58.07(a)  Labels, badges and similar articles of 
textile materials, in the piece, in strips or 
cut to shape or size, not embroidered:  
printed, dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, 
accompanied by at least two preparatory or 
finishing operations.]   
ex58.07(b)  Other  CTH, except by cutting only   
5807.10  -Woven As specified for split heading   
5807.90  - Other    
58.08  Braids in the piece; ornamental 
trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.  As specified for split heading   
ex58.08(a)  Braids in the piece; ornamental trimmings 
in the piece, without embroidery, other 
than knitted or crocheted; tassels, 
pompons and similar articles:  printed, 
dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or 
finishing operations.]   
ex58.08(b) ornamental trimmings in the piece, 
without embroidery, other than knitted or 
crocheted  CTH, except by cutting only   
ex58.08(c) Other  CTH    G/RO/W/111 
Page 282 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
5808.10 - Braids in the piece As specified for split heading   
5808.90 - Other    
58.09 
 Woven fabrics of metal thread and 
woven fabrics of metallised yarn of heading No. 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere 
specified or included.  As specified for split heading   
ex58.09(a)  Woven fabrics of metal thread and woven 
fabrics of metallised yarn of heading 
56.05, of a kind used in apparel, as 
furnishing fabrics or for similar purposes, 
not elsewhere specified or included :  
printed, dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split 
heading by permanent dyeing or printing, 
accompanied by at least two preparatory or finishing operations.]   
 
ex58.09(b)  Other  CTH   
58.10  Embroidery in the piece, in strips or in 
motifs . As specified for subheading   
5810.10  - Embroidery without visible ground CTH   
 - Other embroidery : [Change to this heading if the value of non-
originating materials does not exceed 50% of the ex-works price of the product]   
5810.91  --   Of cotton    
5810.92  --   Of man-made fibres     
5810.99  --   Of other textile materials     
58.11 
 Quilted textile products in the piece, 
composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading No. 
58.10 As specified for split heading     G/RO/W/111
 Page 283HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
ex58.11(a)  
 Quilted textile products in the piece, 
composed of one or more layers of textile 
materials assembled with padding by 
stitching or otherwise, other than 
embroidery of heading 58.10:  printed, 
dyed (including dyed white)  [CTH;  Change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]   
ex58.11(b)  Other  [Change to this split heading from yarn of 
any other heading]