G/RO/W/111/Rev.3 
Page 96  
 
  CHAPTER 35 
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 breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.  
  The following are not considered to be chemical  reactions for the purposes of this definition: 
  (1) dissolving in water or other solvents;  (2) the elimination of solvents including solvent water;  or 
 (3) the addition or elimination of water of crystallization 
  A chemical reaction as defined above is  to be considered origin-conferring. 
 
2.   Mixtures and Blends  
 
 [For the purposes of subheading 3502.20 and headings 35.06 and 35.07, the deliberate and 
proportionally controlled mixing or blending (incl uding dispersing) of materials other than the 
addition of diluents only to conform to predetermi ned specifications which results in the production of 
a good having physical or chemical characteristics which are relevant to the purposes or uses of the 
good and are different from the input materials is to be considered to be origin conferring.] 
 
3.  Purification  
 
 Purification is considered to be origin confe rring provided that one of the following criteria is 
satisfied: 
 
 (a) purification of a good resulting in the elimination of 50 percent of the content of 
existing impurities; or 
  (b) the reduction or elimination of impurities resulting in a good suitable for one or more 
of the following applications: 
   (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;    (iv) specialized optical uses; 
(v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a 
catalyst); 
  (vi) carriers used in a separation process;  or    (vii) nuclear grade uses. 
 
4.   Reduction in particle size  
 
 The deliberate and controlled reduction in par ticle size of a good, other than by merely 
crushing, resulting in a good having a defined particle  size, defined particle size distribution or  G/RO/W/111/Rev.3 
 Page 97 
 
 
  defined surface area, which are relevant to the pu rposes of the resulting good and have different 
physical or chemical characteristics from the input materials is considered to be origin conferring. 
 
5.   Standard Materials  
 
Standard materials (including standard soluti ons) are preparations suitable for analytical, 
calibrating or referencing uses having precise degr ees of purity or proportions which are certified by 
the manufacturer.  The production of standard materi als is to be considered as origin conferring. 
 
6.   Isomer Separation  
 
 The isolation or separation of isomers from a mixt ure of isomers is to be considered as origin-
conferring.  
7.   Non-Origin Conferring Processes  
 
 [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives enumerated in HS Chap ter Notes 1(f) and 1(g) to Chap ter 29 for the purposes indicated 
therein is not origin conferring.]   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter  35 Albuminoidal substances;  modified 
starches;  glues;  enzymes  
35.01 Casein, caseinates and other casein 
derivatives; casein glues. As specified for subheadings  
3501.10 - Casein CTH 
3501.90 - Other As specified for split subheadings  
ex3501.90(a)  -- Casein glues    CTSHS   
ex3501.90(b)  -- Other   CTSH 
35.02 Albumins (including concentrates of 
two or more whey proteins, containing 
by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin 
derivatives. As specified for subheadings  
 - Egg albumin:  
3502.11 --   Dried CTSH 
3502.19 --   Other CTH, except from heading 04.07 or 
04.08 
3502.20 - Milk albumin, including concentrates of 
two or more whey proteins CTH 
3502.90 - Other CTH G/RO/W/111/Rev.3 
Page 98  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
35.03 Gelatin (including gelatin in 
rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; 
isinglass; other glues of animal origin, 
excluding casein glues of heading No. 35.01. CTH 
35.04 Peptones and their derivatives; other 
protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed. CTH  
35.05 Dextrins and other modified starches 
(for example, pregelatinised or 
esterified starches); glues based on starches, or on dextrins or other modified starches. As specified for subheadings  
3505.10 - Dextrins and other modified starches CTH 
3505.20 - Glues CTSH  
35.06 Prepared glues and other prepared 
adhesives, not elsewhere specified or 
included; products suitable for use as 
glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. CTSH 
35.07 Enzymes; prepared enzymes not 
elsewhere specified or included. CTH 
  G/RO/W/111/Rev.3 
 Page 99 
 
 
   
CHAPTER 36 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 36 Explosives;  pyrotechnic products;  
matches;  pyrophoric alloys;  certain 
combustible preparations  
36.01 Propellent powders. CTH 
36.02 Prepared explosives, other than 
propellent powders. CTH 
36.03 Safety fuses; detonating fuses; 
percussion or detonating caps; igniters; 
electric detonators. CTH 
36.04 Fireworks, signalling flares, rain 
rockets, fog signals and other 
pyrotechnic articles. CTH 
36.05 Matches, other than pyrotechnic 
articles of heading No. 36.04. CTH 
36.06 Ferro-cerium and other pyrophoric 
alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter. CTH except when this change results 
from the liquefaction or putting up for retail sale of products of other headings  
 
 G/RO/W/111/Rev.3 
Page 100  
 
  CHAPTER 37 
Primary Rules
 
 Chapter Notes
 
 
1.   Mixtures and Blends     
 
 [For the purposes of heading 37.07,  the deliberate and proportionally controlled mixing or 
blending (including dispersing) of materials other than the addition of diluents only to conform to 
predetermined specifications which results in the production of a good having physical or chemical 
characteristics which are relevant to the purposes or  uses of the good and are different from the input 
materials is to be considered  to be origin conferring.] 
 
2.   Non-Origin Conferring Processes     
  [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the 
additives enumerated in HS Chap ter Notes 1(f) and 1(g) to Chap ter 29 for the purposes indicated 
therein is not origin conferring.]  
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 37 Photographic or cinematographic goods  
37.01 Photographic plates and film in the flat, 
sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in 
packs. As specified for subheadings  
3701.10 - For X-ray CTH except from heading 37.02 
3701.20 - Instant print film CTH 
3701.30 - Other plates and film, with any side 
exceeding 255 mm CTH except from heading 37.02 
 --   Other  
3701.91 --   For colour photography (polychrome) CTH except from heading 37.02 
3701.99 --   Other CTH except from heading 37.02 
37.02 Photographic film in rolls, sensitised, 
unexposed, of any material other than 
paper, paperboard or textiles; instant 
print film in rolls, sensitised, unexposed. CTH except from heading 37.01 
37.03 Photographic paper, paperboard and 
textiles, sensitised, unexposed. CTH 
37.04 Photographic plates, film, paper, 
paperboard and textiles, exposed but not developed. CTH 
37.05 Photographic plates and film, exposed 
and developed, other than cinematographic film. CTH  G/RO/W/111/Rev.3 
 Page 101 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
37.06 Cinematographic film, exposed and 
developed, whether or not incorporating sound track or consisting only of sound track. CTH 
37.07 Chemical preparations for 
photographic uses (other than 
varnishes, glues, adhesives and similar 
preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use. CTH 
 G/RO/W/111/Rev.3 
Page 102  
 
  CHAPTER 38 
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 breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.  
  The following are not considered to be chemical  reactions for the purposes of this definition: 
  (1) dissolving in water or other solvents;  (2) the elimination of solvents including solvent water;  or 
 (3) the addition or elimination of water of crystallization 
  A chemical reaction as defined above is to be considered origin conferring. 
 
2.   Mixtures and Blends   
 
 [For the purposes of headings 38.01, 38.04,  38.06, 38.07, 38.08 through 38.15, 38.19 through 
38.21, 38.23 and 38.24,  the deliberate and proportionally cont rolled mixing or blending (including 
dispersing) of materials other than the addition of diluents only to conform to predetermined 
specifications which results in the production of a good having physical or chemical characteristics 
which are relevant to the purposes or uses of the good and are different from the input materials is to 
be considered to be origin conferring. ]  
3.  Purification   
 
 Purification is considered to be origin confe rring provided that one of the following criteria is 
satisfied: 
 
(a) purification of a good resulting in the elim ination of 80 percent of the content of 
 existing impurities;  or 
(b) the reduction or elimination of impurities resulting in a good suitable for one or more 
of the following applications: 
 
(i) pharmaceutical, medical, cosmetic, vete rinary or food grade substances;  
(ii) chemical products and reagents for an alytical, diagnostic or laboratory uses; 
(iii) elements and components for use in micro-electronics;  (iv) specialized optical uses; 
(v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a 
catalyst); 
(vi) carriers used in a separation process;  or (vii) nuclear grade uses. 
 
4.  Change in particle size  
 [For the purposes of headings 38.02, 38.08, 38 .09, 38.11, 38.12 and 38.15, the deliberate and 
controlled modification in particle size of a goo d, other than by merely crushing [or pressing,] 
resulting in a good having a defined particle size, de fined particle size dist ribution or defined surface  G/RO/W/111/Rev.3 
 Page 103 
 
 
  area, which are relevant to the purposes of the resu lting good and have different  physical or chemical 
characteristics from the input materials is considered to be origin conferring.] 
 
5.   Standard Materials  
  Standard materials (including standard soluti ons) are preparations suitable for analytical, 
calibrating or referencing uses having precise degr ees of purity or proportions which are certified by 
the manufacturer.  The production of standard materi als is to be considered as origin conferring. 
 
6.   Non-Origin Conferring Processes   
 
 [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives enumerated in HS Chap ter Notes 1(f) and 1(g) to Chap ter 29 for the purposes indicated 
therein is not origin conferring.]  
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 38 Miscellaneous chemical products  
38.01 Artificial graphite; colloidal or semi-
colloidal graphite; preparations based 
on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures. As specified for subheadings  
3801.10 -  Artificial graphite CTSH; or 
Change within the subheading from 
waste, scrap or worn-out articles  
3801.20 -  Colloidal or semi-colloidal graphite CTSH 
3801.30 -  Carbonaceous pastes for electrodes and 
similar pastes for furnace linings CTSH 
3801.90 -  Other CTSH 
38.02 Activated carbon; activated natural 
mineral products; animal black, including spent animal black. CTH 
38.03 Tall oil, whether or not refined. As specified for split headings  
ex 38.03(a) 
 -  Refined  
 CTHS 
ex 38.03(b) -  Other  CTH 
38.04 Residual lyes from the manufacture of 
wood pulp, whether or not 
concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No. 38.03. CTH G/RO/W/111/Rev.3 
Page 104  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
38.05 Gum, wood or sulphate turpentine and 
other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; 
sulphite turpentine and other crude 
para-cymene; pine oil containing alpha-terpineol as the main constituent.As specified for subheadings  
3805.10 -  Gum, wood or sulphate turpentine oils CTH 
3805.20 -  Pine oil CTSH 
3805.90 -  Other CTSH 
38.06 Rosin and resin acids, and derivatives 
thereof; rosin spirit and rosin oils; run 
gums. CTSH 
38.07 Wood tar; wood tar oils; wood 
creosote; wood naphtha; vegetable 
pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch. CTH 
38.08 Insecticides, rodenticides, fungicides, 
herbicides, anti-sprouting products and plant-growth regulators, disinfectants 
and similar products, put up in forms 
or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers). CTH  
38.09 Finishing agents, dye carriers to 
accelerate the dyeing or fixing of 
dyestuffs and other products and 
preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included. CTH  
38.10 Pickling preparations for metal 
surfaces; fluxes and other auxiliary 
preparations for soldering, brazing or 
welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for 
welding electrodes or rods. CTH  G/RO/W/111/Rev.3 
 Page 105 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
38.11 Anti-knock preparations, oxidation 
inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for 
mineral oils (including gasoline) or for 
other liquids used for the same purposes as mineral oils. CTH (See Note 2 of of this Chapter) 
38.12 Prepared rubber accelerators; 
compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for 
rubber or plastics. CTH  
38.13 Preparations and charges for fire-
extinguishers; charged fire-
extinguishing grenades. CTH 
38.14 Organic composite solvents and 
thinners, not elsewhere specified or included; prepared paint or varnish removers. CTH 
38.15 Reaction initiators, reaction 
accelerators and catalytic preparations, 
not elsewhere specified or included. CTH 
38.16 Refractory cements, mortars, concretes 
and similar compositions, other than 
products of heading No. 38.01. CTH 
38.17 Mixed alkylbenzenes and mixed 
alkylnaphthalenes, other than those of 
heading No. 27.07 or 29.02. CTH 
38.18 Chemical elements doped for use in 
electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics. CTH,  or change within this heading 
following the cutting into discs, wafers or similar forms, polishing or coating with an epitaxial layer . 
38.19 Hydraulic brake fluids and other 
prepared liquids for hydraulic 
transmission, not containing or 
containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals. CTH 
38.20 Anti-freezing preparations and 
prepared de-icing fluids. CTH 
38.21 Prepared culture media for 
development of micro-organisms. CTH G/RO/W/111/Rev.3 
Page 106  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
38.22 Diagnostic or laboratory reagents on a 
backing and prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 
No. 30.02 or 30.06. CTH 
38.23 Industrial monocarboxylic fatty acids; 
acid oils from refining; industrial fatty 
alcohols. CTSH 
38.24 Prepared binders for foundry moulds 
or cores; chemical products and 
preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not 
elsewhere specified or included; 
residual products of the chemical or allied industries, not elsewhere specified or included. CTSH 
  G/RO/W/111/Rev.3 
 Page 107 
 
 
  CHAPTER 39 
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 breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.  
  The following are not considered to be chemical  reactions for the purposes of this definition: 
  (1) dissolving in water or other solvents;  (2) the elimination of solvents including solvent water;  or 
 (3) the addition or elimination of water of crystallization 
  A chemical reaction as defined above is to be considered origin conferring. 
  This definition comprises all types of polyme rization reactions and chemical modification of 
polymers, including cross-linking by harden er/cross-linking agents and irradiation.  
 
2.  Mixtures and Blends     
 
 [The deliberate and proportionally controlled mixing or blending including dispersing of 
materials other than the addition of diluents only to conform to predetermined specifications 
which results in the production of a good having physical or chemical characteristics which 
are relevant to the purposes or uses of the good and are different from the input materials is to be considered to be origin conferring.] 
 
3.  Purification   
  Purification is considered to be origin confe rring provided that one of the following criteria is 
satisfied:    (a) purification of a good resulting in the elimination of 80 percent of the content of 
existing impurities;  or 
  (b) the reduction or elimination of impurities resulting in a good suitable for one or more 
of the following applications: 
  (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;  
  (iv) specialized optical uses; 
(v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a 
 catalyst); 
  (vi) carriers used in a separation process; or  
  (vii) nuclear grade uses. 
 G/RO/W/111/Rev.3 
Page 108  
 
  4.  Change in particle size 
 
 [The deliberate and controlled modification in  particle size of a good including micronizing 
by dissolving a polymer and subsequent precipitation,  other than by merely crushing, resulting in a 
good having a defined particle size, defined particle size distribution or defined surface area, which 
are relevant to the purposes of the resulting g ood and have different physical or chemical 
characteristics from the input materials is considered to be origin conferring.] 
 
 Chapter Residual Rule
 
 
 [When application of the primary rules of th is chapter (including the product specific 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) Goods of headings 39.01 through 39.14 produced by mixing or otherwise combining 
materials of different origins, originate in  the country that produced the polymers that 
predominate by weight or volume, as a ppropriate, over those of each other single 
country.]  
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 39 Plastics and articles thereof  
39.01  Polymers of ethylene, in primary forms  CTH 
39.02 Polymers of propylene or of other 
olefins, in primary forms. CTH 
39.03 Polymers of styrene, in primary forms. CTH 
39.04 Polymers of vinyl chloride or of other 
halogenated olefins, in primary forms. CTH 
39.05 Polymers of vinyl acetate or of other 
vinyl esters, in primary forms; other 
vinyl polymers in primary forms. CTH 
39.06 Acrylic polymers in primary forms. CTH 
39.07 Polyacetals, other polyethers and 
epoxide resins, in primary forms; 
polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. CTH 
39.08 Polyamides in primary forms. CTH 
39.09 Amino-resins, phenolic resins and 
polyurethanes, in primary forms. CTH 
39.10 Silicones in primary forms CTH 
39.11 Petroleum resins, coumarone-indene 
resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in 
primary forms. CTH  G/RO/W/111/Rev.3 
 Page 109 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
39.12 Cellulose and its chemical derivatives, 
not elsewhere specified or included, in primary forms. CTH 
39.13 Natural polymers (for example, alginic 
acid) and modified natural polymers (for example, hardened proteins, 
chemical derivatives of natural rubber), 
not elsewhere specified or included, in primary forms. CTH 
39.14 Ion-exchangers based on polymers of 
headings Nos. 39.01 to 39.13, in primary forms. CTH 
39.15 Waste, parings and scrap of plastics. The origin shall be the country where 
the waste parings and scrap of this heading is collected or derived from 
manufacturing or processing 
operations or from consumption.  
39.16 Monofilament of which any cross-
sectional dimension exceeds 1 mm, 
rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics. CTH, or change within this heading to 
reinforced, laminated or supported 
material.  
 
39.17 Tubes, pipes and hoses, and fittings 
therefor (for example, joints, elbows, 
flanges), of plastics. CTH, or change within this heading to 
reinforced, laminated or supported 
material.  
39.18 Floor coverings of plastics, whether or 
not self-adhesive, in rolls or in the form 
of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.  CTH 
39.19 Self-adhesive plates, sheets, film, foil, 
tape, strip and other flat shapes, of plastics, whether or not in rolls. CTH, or change within this heading to 
reinforced, laminated or supported material.  
39.20 Other plates, sheets, film, foil and strip, 
of plastics, non-cellular and not 
reinforced, laminated, supported or 
similarly combined with other materials. CTH, or change within this heading 
following the vacuum disposition of 
metal on the surface of plastics. 
 
39.21 Other plates, sheets, film, foil and strip, 
of plastics. CTH, or change within this heading to 
reinforced, laminated or supported material, or change within this heading following the vacuum deposition of 
metal on the surface of plastics.  
39.22 Baths, shower-baths, wash-basins, 
bidets, lavatory pans, seats and covers, 
flushing cisterns and similar sanitary ware, of plastics. CTH G/RO/W/111/Rev.3 
Page 110  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
39.23 Articles for the conveyance or packing 
of goods, of plastics; stoppers, lids, caps and other closures, of plastics. CTH 
39.24 Tableware, kitchenware, other 
household articles and toilet articles, of plastics. CTH 
39.25 Builders' ware of plastics, not elsewhere 
specified or included. [CTH]  
 
39.26 Other articles of plastics and articles of 
other materials of headings Nos. 39.01 
to 39.14. As specified for subheadings  
3926.10  - Office or school supplies [CTH] 
3926.20  - Articles of apparel and clothing 
accessories including gloves) [CTH provided that the goods are 
assembled in a single country in 
accordance with the Note of Chapters 61 or 62.] 
3926.30  - Fittings for furniture, coachwork or the 
like [CTH] 
3926.40  - Statuettes and other ornamental articles [CTH] 
3926.90  - Other [CTH]  G/RO/W/111/Rev.3 
 Page 111 
 
 
  CHAPTER 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 breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering 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 controlled mi xing or blending (including dispersing) of 
materials other than the addition of diluents only to conform to predetermined specifications which 
results in the production of a good having physical or  chemical characteristics which are relevant to 
the purposes or uses of the good and are different from th e input materials is to be considered to be 
origin conferring. ] 
 
 G/RO/W/111/Rev.3 
Page 112  
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 subheadings  
4001.10 - Natural rubber latex, whether or not 
pre-vulcanised The origin shall be the country 
where the goods of this subheading 
are obtained in their natural or unprocessed state. 
 - Natural rubber in other forms:  
4001.21 --   Smoked sheets [The origin shall be the country 
where the good of this subheading 
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 shall be the country 
where 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 subheading  
 - Styrene-butadiene rubber (SBR); 
carboxylated styrene-butadiene rubber 
(XSBR):  
4002.11 --   Latex CTH 
4002.19 --   Other CTH  
4002.20 - Butadiene rubber (BR) CTH 
 - 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  G/RO/W/111/Rev.3 
 Page 113 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 
(See Note 2 of this Chapter) 
 - 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 shall be the country 
where the rubber waste, parings and 
scrap 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 
40.06 Other forms (for example, rods, tubes 
and profile shapes) and articles (for 
example, discs and rings), of unvulcanised rubber. CTH 
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  
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 subheadings  
4012.10 - Retreaded tyres CTSH 
4012.20 -  Used pneumatic tyres The origin shall be the country 
where  the goods of this subheading were last collected and packed for shipment  G/RO/W/111/Rev.3 
Page 114  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 headings  
ex40.17(a) Slabs, blocks, plates, sheets, strips, rods, 
profile shapes, tubes, pipes and hoses  CTH 
ex40.17(b) Waste and Scrap  The origin shall be the country 
where the waste or scrap of this 
split heading is collected or derived from manufacturing or processing operations or from consumption 
ex40.17(c) Other  CTHS 
  G/RO/W/111/Rev.3 
 Page 115 
 
 
  CHAPTER 41 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 
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 
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 
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 headings 
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] 
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 headings 
ex41.05(a)  -  Provisionally prepared   CTH, except from heading 41.02 
ex41.05(b) -  Tanned, in the wet state  [CTHS] 
ex41.05(c) -  Other  [CTHS] 
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 headings 
ex41.06(a)  - Provisionally prepared   CTH, except from heading 41.03 
ex41.06(b) - Tanned, in the wet state  [CTHS] 
ex41.06(c) - Other  [CTHS] 
41.07  Leather of other animals, without hair 
on, other than leather of heading No. 41.08 or 41.09.  As specified for split headings G/RO/W/111/Rev.3 
Page 116  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex 41.07(a)  -  Provisionally prepared   CTH, except from heading 41.03 
ex41.07(b) -  Tanned, in the wet state  [CTHS] 
ex41.07(c) -  Other  [CTHS] 
41.08  Chamois (including combination 
chamois) leather.  CTH 
41.09  Patent leather and patent laminated 
leather; metallised leather  CTH 
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 origin shall be the country 
where 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/Rev.3 
 Page 117 
 
 
  CHAPTER 42 
 
Primary Rules  
 
Chapter Notes  
 
[1. Minor processing operations not affecting origin.   
 
 For the purposes of determining the country of origin for goods in Chapter 42 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 go ods 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 goods produced in the finished 
state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes;  or 
 (d) Putting up goods for retail sale or in sets or ensembles.]   
 [2. The term “complete making-up” means that all the operations following cutting have to be 
performed.  However, making-up shall not necessarily  be considered as incomplete where one or 
more finishing operations have not been carried out.  
 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 a nd 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 (including the product specific rules 
provided in the matrix) does not result in a determ ination 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 that was assembled from 
parts, but was not wholly assembled in a si ngle country, is the country in which the 
most significant assembly operations were  performed in the making-up of the good, 
without regard to the addition of buttons and other fasteners, belt and hanger loops, 
belts, patch pockets, labels, foot straps, epaulettes, ornaments and other minor 
components.] G/RO/W/111/Rev.3 
Page 118  
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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.] 
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.] 
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 
 
  G/RO/W/111/Rev.3 
 Page 119 
 
 
  CHAPTER 43 
 
Primary Rules  
 
Chapter Notes  
 [1. Minor processing operations not affecting origin.   
 For the purposes of determining the country of origin for goods falling of headings 43.03 or 
43.04 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 goods produced in the finished 
state by cutting along dividing threads or lines; 
 (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.  The term “complete making-up” means that all the operations following cutting have to be 
performed.  However, making-up shall not necessar ily 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 a nd 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 (including the product specific rules 
provided in the matrix) does not result in a determ ination 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 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, belt and hanger loops, 
belts, patch pockets, labels, foot straps, epaulettes, ornaments and other minor 
components.] G/RO/W/111/Rev.3 
Page 120  
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 
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 subheadings 
 - 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.]  
43.04  Artificial fur and articles thereof  As specified for split headings  
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/Rev.3 
 Page 121 
 
 
  CHAPTER 44 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 for subheadings 
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 subheadings 
ex4401.30(a) 
 -  Agglomerated  
 CTSHS 
ex4401.30(b) 
 -  Not agglomerated  The origin shall be the country where  
sawdust and waste and scrap of this 
subheading are derived or collected from 
manufacturing or processing operations or from consumption  
44.02  Wood charcoal (including shell or nut 
charcoal), whether or not 
agglomerated.   As specified for split headings 
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 G/RO/W/111/Rev.3 
Page 122  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 headings  
ex 44.07(a) - Finger- or end-jointed  CTHS 
ex 44.07(b)  - Other  CTH 
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 headings  
ex44.08(a) - Finger- or end-jointed  CTHS 
ex44.08(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 headings  
ex44.09(a) - Finger or end-jointed  CTHS 
ex44.09(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 for split headings  
ex44.10(a) -  Surface covere d 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 headings  
ex44.11(a) - Surface covere d with sheets of wood, 
plastics, plastic im pregnated paper or 
paper board or basic metal. CTHS 
 
ex44.11(b)  - Other  CTH 
44.12  Plywood, veneered panels and similar 
laminated wood.  As specified for split headings  
ex44.12(a) -  Surface covere d with sheets of wood, 
plastics, plastic im pregnated paper or 
paper board or basic metal. CTHS 
 
ex44.12(b)  -  Other  CTH  G/RO/W/111/Rev.3 
 Page 123 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 headings  
ex44.16(a) -  Casks, barrels, vats, tubs and other 
coopers' products  CTHS, except from finished staves 
ex44.16(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 
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/Rev.3 
Page 124  
 
  CHAPTER 45  
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 headings  
ex45.02(a) - With an applied backing added by 
lamination or other process  CTHS 
ex45.02(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 subheadings  
4504.10  - Blocks, plates, sheets and strip; tiles of 
any shape; solid cylinders, including discs:  As specified for split subheadings  
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 subheadings  
ex4504.90(a) --    With an applied backing added by 
lamination or other process  
 CTSHS except from split subheading 
4504.10(a) 
ex4504.90(b) --   Other  CTSH 
  G/RO/W/111/Rev.3 
 Page 125 
 
 
  CHAPTER 46 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 subheadings  
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/Rev.3 
Page 126  
 
  CHAPTER 47 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 
47.04  Chemical wood pulp, sulphite, other 
than dissolving grades.  CTH 
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 
47.07  Recovered (waste and scrap) paper or 
paperboard.  The origin shall be the country where 
recovered (waste a nd scrap) paper or 
paperboard are derived or collected from manufacturing or processing operations or from consumption  G/RO/W/111/Rev.3 
 Page 127 
 
 
  CHAPTER 48 
 Primary Rules
 
 
Chapter Notes  
 
1. For headings 48.14 through 48.23, those rules which refer to a change of heading or subheading shall not apply to changes which are the result solely of trimming or cutting to rectangular 
(including square) shape.   
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 
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 G/RO/W/111/Rev.3 
Page 128  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 subheadings  
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 
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 subheadings  
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  G/RO/W/111/Rev.3 
 Page 129 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
4811.39 --  Other As specified for split subheadings  
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 
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/Rev.3 
Page 130  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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  G/RO/W/111/Rev.3 
 Page 131 
 
 
  CHAPTER 49 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 
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/Rev.3 
Page 132  
 
  CHAPTER 50 
 
[Primary Rules
 
 
 [Minor processing operations not affecting origin.    
 
For the purposes of determining the country of or igin for goods falling within Chapter 50 that 
are not wholly obtained in one country, the fo llowing individual processes, considered singly, 
shall not affect the origin of the goods con cerned, whether or not such processes result in 
changes of classification: 
  (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles. ]  
 
[Criteria to apply Appendix 2, Rule 6]  
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 6 for this 
Chapter is weight. 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 50  Silk  
50.01  
 Silk-worm cocoons suitable for reeling . The origin shall be the country where 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 headings 
ex50.03(a) Garnetted stock of silk  CTHS 
ex50.03(b) Other  The origin shall be the country where the 
silk waste of this split heading is derived from manufacturing or processing operations or from consumption 
50.04 
 Silk yarn (other than yarn spun from 
silk waste) not put up for retail sale. As specified for split headings 
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  G/RO/W/111/Rev.3 
 Page 133 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
50.05 
 Yarn spun from silk waste, not put up 
for retail sale. As specified for split headings  
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  
50.06 
 Silk yarn and yarn spun from silk 
waste, put up for retail sale; silk-worm gut. As specified for split headings  
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  
50.07 Woven fabrics of silk or of silk waste As specified for split headings  
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 fabric with at least two preparatory or finishing operations.] 
ex50.07(b) Other  CTH 
 G/RO/W/111/Rev.3 
Page 134  
 
  CHAPTER 51 
 
Primary Rules
 
 
Note : 
 
 [Minor processing operations not affecting origin .   
 
For the purposes of determining the country of or igin for goods falling within Chapter 51 that 
are not wholly obtained in one country, the fo llowing individual processes, considered singly, 
shall not affect the origin of the goods con cerned, whether or not such processes result in 
changes of classification: 
  (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 
[Criteria to apply Appendix 2, Rule 6] 
 
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 6 for this 
Chapter is weight. 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 51 
 Wool, fine or coarse animal hair; 
horsehair yarn  
51.01 Wool, not carded or combed. The origin shall be the country where 
wool of this subheading is obtained in 
its natural or unprocessed state  
 - Greasy, including fleece-washed wool:  
51.02 Fine or coarse animal hair, not carded 
or combed. The origin shall be the country where 
the fine or coarse animal hair of this 
heading is obtained in its natural or  unprocessed state 
51.03 Waste of wool or of fine or coarse 
animal hair, including yarn waste but excluding garnetted stock. The origin shall be the country where 
the waste of this heading is derived from manufacturing or processing operations or from consumption 
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 
51.06 Yarn of carded wool, not put up for 
retail sale. As specified for split headings  G/RO/W/111/Rev.3 
 Page 135 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 
51.07 Yarn of combed wool, not put up for 
retail sale. As specified for split headings 
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 
51.08 Yarn of fine animal hair (carded or 
combed), not put up for retail sale. As specified for split headings 
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  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 
51.09 Yarn of wool or of fine animal hair, put 
up for retail sale. As specified for split headings 
ex51.09(a) - Yarn of wool or fine animal hair, put up 
for retail sale: processed  [CTH;  change by core spinning.] 
 
ex51.09(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 
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 headings 
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.] 
 G/RO/W/111/Rev.3 
Page 136  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 headings 
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(b) - Other  CTH 
51.12 Woven fabrics of combed wool or of 
combed fine animal hair. As specified for split headings 
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.] 
ex51.12(b) - Other  CTH 
51.13  Woven fabrics of coarse animal hair or 
of horsehair.  As specified for split headings 
ex51.13(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.] 
ex51.13(b) - Other  CTH 
  G/RO/W/111/Rev.3 
 Page 137 
 
 
  CHAPTER 52 
 
Primary Rules  
 
Note:  
 
 [Minor processing operations not affecting origin  
 
For the purposes of determining the country of or igin for goods falling within Chapter 52  that 
are not wholly obtained in one country, the fo llowing individual processes, considered singly, 
shall not affect the origin of the goods con cerned, whether or not such processes result in 
changes of classification: 
  (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles. ]  
 
[Criteria to apply Appendix 2, Rule 6]  
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 6 for this 
Chapter is weight. 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 52 Cotton  
52.01 
 Cotton, not carded or combed. The origin shall be the country where 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 subheadings  
5202.10 - Yarn waste (including thread waste)  The origin shall be the country where 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 shall be the country where the 
waste of this subheading is derived from manufacturing or processing operations 
or from consumption 
52.03 Cotton, carded or combed. CC 
52.04 Cotton sewing thread, whether or not 
put up for retail sale. As specified for split headings 
ex52.04(a) - Cotton sewing thread, whether or not put 
up for retail sale: processed  [CTH;  or change by core spinning.] 
 G/RO/W/111/Rev.3 
Page 138  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex52.04(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
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 headings 
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 
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 headings 
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 
52.07 Cotton yarn (other than sewing thread) 
put up for retail sale. As specified for split headings 
ex52.07(a) - Cotton yarn (other than sewing thread) 
put up for retail sale: processed  [CTH;  or change by core spinning.] 
ex52.07(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.] 
ex52.07(c) - Other  CTH, except from headings 52.04 
through 52.06 
52.08  Woven fabrics of cotton, containing 
85 % or more by weight  of cotton, 
weighing not more than 200 g/m2. As specified for split headings  G/RO/W/111/Rev.3 
 Page 139 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex52.08(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.] 
ex52.08(b) - Other  CTH, except from heading 52.09 
52.09 Woven fabrics of cotton, containing 85 
% or more by weight of cotton, weighing more than 200 g/m
2. As specified for split headings 
ex52.09(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.] 
ex52.09(b) - Other  CTH, except from heading 52.08 
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/m
2. As specified for split headings 
ex52.10(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.] 
ex52.10(b) - Other  CTH, except from 52.11  
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 headings 
ex52.11(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.] 
ex52.11(b) - Other  CTH, except from heading 52.10 
52.12 Other woven fabrics of cotton. As specified for split headings 
ex52.12(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.] 
ex52.12(b) - Other  CTH 
 G/RO/W/111/Rev.3 
Page 140  
 
  CHAPTER 53 
 
Primary Rules
 
 
Section Note   
 
 [ Minor processing operations not affecting origin 
 
For the purposes of determining the country of or igin for goods falling within Chapter 53  that 
are not wholly obtained in one country, the followi ng individual processes, considered singly, shall 
not affect the origin of the goods concerned, wh ether or not such processes result in changes of 
classification:   (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles. ]  
 
[Criteria to apply Appendix 2, Rule 6] 
 
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 6 for this 
Chapter is weight.  G/RO/W/111/Rev.3 
 Page 141 
 
 
   
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 53  Other vegetable textile fibres; paper 
yarn and woven fabrics of paper yarn   
53.01 Flax, raw or processed but not spun; 
flax tow and waste (including yarn 
waste and garnetted stock). As specified for split headings 
ex53.01(a) 
 - Flax, raw or processed but not spun  The origin shall be the country where 
the flax of this split heading is obtained in its natural or unprocessed state 
ex53.01(b) - Garnetted stock  CTHS 
ex53.01(c) 
 - Other  The origin shall be the country  where 
the flax tow and waste of this split 
heading are derived from manufacturing or processing operations or from consumption 
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 headings 
ex53.02(a) 
 - True hemp, raw  or processed but not 
spun  The origin shall be the country where 
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 shall be the country where 
the tow and waste of this split heading are derived from manufacturing or 
processing operations or from 
consumption 
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 headings 
ex53.03(a) 
 - Jute and other textile bast fibres, raw  or 
processed but not spun  The origin shall be the country where 
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 shall be the country where 
the tow  and waste of this split heading 
are derived from manufacturing or processing operations or from consumption  G/RO/W/111/Rev.3 
Page 142  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 headings 
ex53.04(a) 
 - Sisal and other textile fibres of the genus 
Agave, raw  or processed but not spun  The origin shall be the country where 
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 shall be the country where 
the tow and waste of this split heading 
are derived from manufacturing or processing operations or from consumption 
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 headings 
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 shall be the country where 
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 
ex53.05(c) 
 - Other  The origin shall be the country where 
the tow, noils and waste of this split 
heading are derived from 
manufacturing or processing operations or from consumption 
53.06 Flax yarn. As specified for split headings 
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  G/RO/W/111/Rev.3 
 Page 143 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
53.07 Yarn of jute or of other textile bast 
fibres of heading No. 53.03. As specified for split headings 
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 
53.08 Yarn of other vegetable textile fibres; 
paper yarn. As specified for split headings  
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.] 
ex53.08(c) - Other  CTH 
53.09 Woven fabrics of flax. As specified for split headings 
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 
53.10 Woven fabrics of jute or of other textile 
bast fibres of heading No. 53.03. As specified for split headings  
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.] 
ex53.10(b) - Other  CTH 
53.11 Woven fabrics of other vegetable textile 
fibres; woven fabrics of paper yarn. As specified for split headings 
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/Rev.3 
Page 144  
 
  CHAPTER 54 
 
Primary Rules
 
 
Note   
 
 [ Minor processing operations not affecting origin   
 
For the purposes of determining the country of or igin for goods falling within Chapter 54 that 
are not wholly obtained in one country, the fo llowing individual processes, considered singly, 
shall not affect the origin of the goods con cerned, whether or not such processes result in 
changes of classification: 
  (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.] 
 
[Criteria to apply Appendix 2, Rule 6] 
 
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 6 for this 
Chapter is weight. 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 54 Man-made staple fibres  
54.01 Sewing thread of man-made filaments, 
whether or not put up for retail sale. As specified for split headings 
ex54.01(a) - Sewing thread of man-made filaments, 
whether or not put up for retail sale:  
processed  [CTH;  or change by core spinning.] 
 
ex54.01(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 
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 headings 
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.] 
  G/RO/W/111/Rev.3 
 Page 145 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 
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 headings 
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 
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 headings 
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  G/RO/W/111/Rev.3 
Page 146  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
 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 headings 
ex54.04(a)(2) -- Cut from sheet  CTH, except from heading 39.20 or 
39.21 
ex54.04(b)(2) -- Other  CC  
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 headings 
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.:  As specified for split headings 
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 specified for  split headings 
ex54.06(a) - Man-made filament yarn (other than 
sewing thread), put up for retail sale: 
processed  [CTH;  change by core spinning.] 
  G/RO/W/111/Rev.3 
 Page 147 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 
54.07 Woven fabrics of synthetic filament 
yarn, including woven fabrics obtained from materials of heading No. 54.04. As specified for split headings 
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 
54.08 Woven fabrics of artificial filament 
yarn, including woven fabrics obtained 
from materials of heading No. 54.05. As specified for split headings 
ex54.08(a) Woven fabrics of artificia  
l 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.] 
ex54.08(b) Other  CTH 
 
 G/RO/W/111/Rev.3 
Page 148  
 
  CHAPTER 55 
 
Primary Rules
 
 
Section Note      
 
 [Minor processing operations not affecting origin.  ]  
 
For the purposes of determining the country of or igin for goods falling within Chapter 55 that 
are not wholly obtained in one country, the fo llowing individual processes, considered singly, 
shall not affect the origin of the goods con cerned, whether or not such processes result in 
changes of classification: 
  (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles. ]  
 
[Criteria to apply Appendix 2, Rule 6] 
  The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 6 for this 
Chapter is weight. 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 55 Man-made staple fibres  
55.01 Synthetic filament tow. CTH, except from headings 54.01 
through 54.06 
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 
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 
55.05 Waste (including noils, yarn waste and 
garnetted stock) of man-made fibres. As specified for split headings  G/RO/W/111/Rev.3 
 Page 149 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex55.05(a) - Garnetted stock of man-made fibres  CTHS 
ex55.05(b) - Other  The origin shall be the country where 
the waste of this split heading is 
derived from manufacturing or processing operations or from consumption  
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 
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 headings  
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, except from heading 55.08 or 
55.11 
55.09 Yarn (other than sewing thread) of 
synthetic staple fibres, not put up for retail sale. As specified for split headings 
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.] 
ex55.09(c) - Other  CTH, except from heading 55.08 or 
55.11 
55.10 Yarn (other than sewing thread) of 
artificial staple fibres, not put up for retail sale. As specified for split headings 
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 G/RO/W/111/Rev.3 
Page 150  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
55.11 Yarn (other than sewing thread) of 
man-made staple fibres, put up for retail sale. As specified for split headings 
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  
55.12 Woven fabrics of synthetic staple 
fibres, containing 85 % or more by weight of synthetic staple fibres. As specified for split headings 
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.] 
ex55.12(b) - Other  CTH 
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 headings 
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(b) - Other  CTH except from heading 55.14 
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 headings 
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(b) - Other  CTH, except from heading 55.13 
55.15 Other woven fabrics of synthetic staple 
fibres. As specified for split headings  G/RO/W/111/Rev.3 
 Page 151 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 
55.16 Woven fabrics of artificial staple fibres. As specified for split headings 
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.] 
ex55.16(b) - Other  CTH G/RO/W/111/Rev.3 
Page 152  
 
  CHAPTER 56 
 
Primary Rules
 
 
 [Minor processing operations not affecting origin.   
 
For the purposes of determining the country of or igin for goods falling within Chapter 56  that 
are not wholly obtained in one country, the fo llowing individual processes, considered singly, 
shall not affect the origin of the goods con cerned, whether or not such processes result in 
changes of classification: 
  (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles. ]   For headings 56.01 and 56.09, those rules whic h refer to a change of heading or subheading 
shall not apply to changes which are the result solely of trimming or cutting [or both].   
 
[Criteria to apply Appendix 2, Rule 6] 
 
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 6 for this 
Chapter is weight. 
  
  G/RO/W/111/Rev.3 
 Page 153 
 
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 specified for subheadings 
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 
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 headings 
ex56.02(a)  - Felt: 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.] 
ex56.02(b)  - Other  
 CTH 
56.03 Nonwovens, whether or not 
impregnated, coated, covered or 
laminated. As specified for split headings 
ex56.03(a) - Nonwovens: pr inted, 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 
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 G/RO/W/111/Rev.3 
Page 154  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 
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 headings  
ex56.08(a) - Knotted netting of twine, cordage or 
rope CTH 
ex56.08(b) - Made up fishi ng nets and other made up 
nets CTH except from heading 58.04 
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/Rev.3 
 Page 155 
 
 
  CHAPTER 57 
 
Primary Rules  
 
 [Minor processing operations not affecting origin.    
 
For the purposes of determining the country of or igin for goods falling within Chapter57  that 
are not wholly obtained in one country, the followi ng individual processes, considered singly, shall 
not affect the origin of the goods concerned, wh ether or not such processes result in changes of 
classification:   (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 For heading 57.04 those rules wh ich refer to a change of heading shall not apply to changes 
which are the result solely of trimming or cutting [o r both] to rectangular (including square) shape.   
 
[Criteria to apply Appendix 2, Rule 6] 
  The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 6 for this 
Chapter is weight. 
 G/RO/W/111/Rev.3 
Page 156  
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 57 Carpets and other textile floor 
coverings  
57.01 Carpets and other textile floor 
coverings, knotted, whether or not 
made up. CTH 
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 headings 
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 
57.03  Carpets and other textile floor 
coverings, tufted, whether or not made up. As specified for split headings 
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.] 
ex57.03(b)  - Other  CTH 
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 
57.05 
 Other carpets and other textile floor 
coverings, whether or not made up.  CTH 
 
  G/RO/W/111/Rev.3 
 Page 157 
 
 
  CHAPTER 58 
 
Primary Rules  
 
1.  [Minor processing operations not affecting origin.    
  For the purposes of determining the country of origin for goods falling within Chapter 58   
that are not wholly obtained in one country, the following individual processes, considered singly, 
shall not affect the origin of the goods concerned, whether or not such processes result in changes of 
classification:   (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials;  or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 
2. [Embroidery] 
 
 For the purposes of heading 58.10 embroide ry 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.  
 
[3. Application of the value added rule:  
 
(a) The term " x% value added rule " shall mean manufacture where the increase in value 
acquired as a result of working and processing, and if applicable, the incorporation of 
parts originating in the countr y of manufacture represents at least x% of the ex-works 
price of 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 obtained to 
the manufacturer in whose undertaking the l ast working or processing is carried out 
(this price shall not include internal taxes which are, or may be, repaid when such 
product 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 itself, together with any preparatory, 
finishing and checking operations, and from th e incorporation of any parts originating 
in the country where the operations in qu estion were carried out, 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 importation of the non-originating materi als used, or, if this is not known and 
cannot be ascertained, the first ascertainable price paid for the materials in the country 
of importation.] 
 G/RO/W/111/Rev.3 
Page 158  
 
   
[Criterion to apply Appendix 2, Rule 6] 
 
 The criteria to apply the de minimis provision as set forth in Appendix 2, Rule 6 for this 
Chapter is weight. 
 
 
Chapter Residual Rule
     
 
[When application of the primary rules of this  chapter (including the product specific rules 
provided in the matrix) does not result in a determ ination 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 textile fabric was formed, or in the case of a good 
containing textile fabrics of more than one country, the origin of the good is the 
country in which the exterior textile fabric  that predominates by weight was formed.] 
  G/RO/W/111/Rev.3 
 Page 159 
 
 
   
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 58  Special woven fabrics; tufted textile 
fabrics; lace; tapestries; trimmings; 
embroidery   
58.01  Woven pile fabrics and chenille fabrics, 
other than fabrics of heading No. 58.02 or 58.06 . As specified for split headings 
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 
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 headings 
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 
58.03  Gauze, other than narrow fabrics of 
heading No. 58.06  As specified for split headings 
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 
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 headings 
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 G/RO/W/111/Rev.3 
Page 160  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 headings 
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 
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 headings 
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 
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 headings 
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/Rev.3 
 Page 161 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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 headings 
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 subheadings 
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 headings 
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  CTH 
 G/RO/W/111/Rev.3 
Page 162  
 
  CHAPTER 59 
 
Primary Rules
 
  [Minor processing operations not affecting origin.   
 
 For the purposes of determining the country of origin for goods falling within Chapter 59 that 
are not wholly obtained in one country, the followi ng individual processes, considered singly, shall 
not affect the origin of the goods concerned, wh ether or not such processes result in changes of 
classification: 
 
 (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 
[Criteria to apply Appendix 2, Rule 6] 
  The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 6 for this 
Chapter is weight. 
 
Chapter Residual Rule
   
 [When application of the primary rules of this  chapter (including the product specific 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 fabrics of th is Chapter, except textile wall coverings of 
heading 59.05, shall be the country where the textile fabric was formed, or in the case 
of a good containing textile fabrics of more than one country,  the origin of the good 
is the country in which the textile fabric that predominates by weight was formed.] 
  G/RO/W/111/Rev.3 
 Page 163 
 
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 59  Impregnated, coated, covered or 
laminated textile fabrics; textile articles 
of a kind suitable for industrial use   
59.01  Textile fabrics coated with gum or 
amylaceous substances, of a kind used 
for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations . [CTH] 
59.02  Tyre cord fabric of high tenacity yarn 
of nylon or other polyamides, 
polyesters or viscose rayon.  CTH  
59.03  Textile fabrics impregnated, coated, 
covered or laminated with plastics, 
other than those of heading No. 59.02.  As specified for split headings 
ex59.03(a)  - Textile fabrics impregnated, coated, 
covered or laminated with plastics, other 
than those of heading No. 59.02.: 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.]  
ex59.03(b)  - Other  [CTH]  
59.04  Linoleum, whether or not cut to shape; 
floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape.  CTH  
 
59.05 Textile wall coverings . As specified for split headings 
ex59.05(a)  - Textile wall coverings: 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.]  
ex59.05(b)  - Other  CTH, provided the starting material is 
unbleached fabric, felt or non-woven fabric 
59.06  Rubberised textile fabrics, other than 
those of heading No. 59.02.  CTH 
59.07 
 Textile fabrics otherwise impregnated, 
coated or covered; painted canvas 
being theatrical scenery, studio back-cloths or the like.  As specified for split headings  
ex59.07(a)  - Painted canvas being theatrical scenery, 
studio back-cloths or the like.  CTHS G/RO/W/111/Rev.3 
Page 164  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex59.07(b) - Textile fabri cs otherwise impregnated, 
coated or covered: printed, dyed 
(including dyed white)  [CTH;  or cange 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.]  
ex59.07(c)  - Other  CTH   
59.08  
 Textile wicks, woven, plaited or knitted, 
for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated . CTH 
59.09  
 Textile hosepiping and similar textile 
tubing, with or without lining, armour or accessories of other materials . CTH 
59.10 
 Transmission or conveyor belts or 
belting, of textile material, whether or 
not impregnated, coated, covered or laminated with plastics, or reinforced 
with metal or other material . CTH 
59.11  Textile products and articles, for 
technical uses, specified in Note 7 to 
this Chapter . As Specified for split headings 
ex59.11(a) - Fabrics, and goods thereof excluding 
polishing discs or rings other than of felt:  
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.] 
ex59.11(b) - Other  CTH, except by cutting only 
  G/RO/W/111/Rev.3 
 Page 165 
 
 
  CHAPTER 60 
Primary Rules  
 
 [ Minor processing operations not affecting origin.    
 
For the purposes of determining the country of or igin for goods falling within Chapter 60 that 
are not wholly obtained in one country, the followi ng individual processes, considered singly, shall 
not affect the origin of the goods concerned, wh ether or not such processes result in changes of 
classification:  
 (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.  
 
[Criteria to apply Appendix 2, Rule 6] 
  The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 6 for this 
Chapter is weight. 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 60  Knitted or crocheted fabrics  As specified for headings  
60.01 Pile fabrics, including "long pile" 
fabrics and terry fabrics, knitted or 
crocheted. As specified for split headings 
 
ex60.01(a)  - Pile fabrics, including "long pile" fabrics 
and terry fabrics, knitted or crocheted: 
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.] 
ex60.01(b)  - Other  CTH 
60.02  Other knitted or crocheted fabrics . As specified for split headings 
ex60.02(a) - Other knitted or crocheted 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.] 
ex60.02(b) - Other  CTH   G/RO/W/111/Rev.3 
Page 166  
 
  CHAPTER 61  
 Primary Rules
 
 
Note :  
 
1. [Minor processing operations not affecting origin .   
  For the purposes of determining the country of origin for goods falling within Chapter 61 that 
are not wholly obtained in one country, the followi ng individual processes, considered singly, shall 
not affect the origin of the goods concerned, wh ether or not such processes result in changes of 
classification:   (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 
2. [ Assembly in a Single Country ]  
  [(a) For the purposes of this chapter, and subj ect to paragraph (b), the term “assembled in 
a single country” means that all of the assembly operations following the cutting of 
the fabric, or the knitting or crocheting, to shape of the parts have been performed in 
that country. 
  (b) For the purposes of paragraph (a) perform ing or not performing operations such as 
the following shall not affect the determination of whether the good has been assembled in a single country: 
 
  - attaching to garments or accessories items such as accessories, buttons and 
other fasteners, pockets, trimmings, cu ffs, plackets, labels, foot straps, 
ornaments, belt loops, epaulettes collars; 
  - making button holes, hemming, pressing, stone or acid washing.] 
 
3. [Application of the value added rule 
 
(a) The term " x% value added rule " shall mean manufacture where the increase in 
value acquired as a result of working a nd processing, and if applicable, the 
incorporation of parts originating in the c ountry of manufacture represents at least x% 
of the ex-works price of 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 obtained to 
the manufacturer in whose undertaking the l ast working or processing is carried out 
(this price shall not include internal taxes which are, or may be, repaid when such 
product 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 itself, together with any preparatory,  G/RO/W/111/Rev.3 
 Page 167 
 
 
  finishing and checking operations, and from th e incorporation of any parts originating 
in the country where the oper ations in question were carried out, 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 importation of the non-originating materi als used, or, if this is not known and 
cannot be ascertained, the first ascertainab le price paid for the materials in the 
country of importation. 
 
Criteria to apply Appendix 2, Rule 6 
 
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 6 for this 
Chapter is weight. 
 
[Chapter Residual Rule
    
 
When application of the primary rules of this  Chapter (including the product specific rules 
provided in the matrix) do not result in a determin ation of a country of origin, the country of 
origin shall be determined as follows : 
 
(1) Where the primary rule for a good assembled from parts requires that the good be 
wholly assembled in a single country, the c ountry of origin of such a good that was 
not wholly assembled in a single country, is the country in which the most significant assembly operations were performed in the ma king-up of the good, without regard to 
the addition of buttons and other fasten ers, belt and hanger loops, belts, patch 
pockets, labels, foot straps, epaulettes,  ornaments and other minor components. 
 
(2) The country of origin of other goods of this Chapter shall be the country where the 
textile fabric or knit-to-shape compone nts was formed, or in the case of a good 
containing textile fabrics or knit-to-shape component of more than one country, the 
origin of the good is the country in whic h the textile fabric or knit-to-shape 
component that predominates by weight was formed. ] 
 G/RO/W/111/Rev.3 
Page 168  
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted  As specified for split headings  
ex Chapter 
61(a) 
(ex61.01 
through 61.17) - Goods including parts and accessories,  
knitted or crocheted to shape  The origin shall be the country where 
the goods of this split chapter have 
been knitted or crocheted to shape 
ex Chapter 61(b) 
(ex61.01 
through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted 
to shape  [The origin shall be the country where 
the parts of the goods of this split chapter have been knitted or crocheted 
to shape.] 
ex Chapter 61(c)  
(ex 61.01 
through ex 61.15) - Goods of  heading 61.01 through 61.15 
assembled from parts cut to shape  [Change to goods of this split chapter 
provided that the goods are assembled 
in a single country in accordance with Chapter Note.] 
ex Chapter 
61(d) 
(ex 6117.10, 
ex 6117.80) - Embroidered flat products 
(handkerchiefs, shawls ,scarves, mufflers, 
mantillas, veils and the like )  [Change to goods of this split chapter 
if the value of non-originating 
materials used does not exceed 50 % of the ex-work price of the product.] 
ex Chapter 61(e) 
(ex 6117.10, 
ex 6117.80) - Other flat products (other handkerchiefs, 
shawls , scarves, mufflers, mantillas, veils 
and the like)  [Change to this split Chapter provided 
the starting material is prebleached or unbleached fabric.] 
ex Chapter 61(f) 
(ex 61.16,  ex 6117.20, 
ex 6117.80 ) - Accessories assembled from parts 
knitted or crocheted to shape (ties, bow  
ties, cravats, gloves, mittens, mitts, muffs, 
headbands and the like)  [The origin shall be the country where 
the parts of the goods of this split chapter have been knitted or crocheted to shape.] 
ex Chapter 61(g) 
(ex 61.16  
ex 6117.20, 
ex 6117.80) - Accessories assembled from parts cut to 
shape (ties, bow  ties, cravats, gloves, 
mittens, mitts, muffs, headbands and the 
like) [Change to goods of this split chapter 
provided that the goods are assembled 
in a single country in accordance with  
Chapter Note.] 
ex Chapter 
61(h) 
(ex 6117.90) - Other  [The origin shall be the country where 
the goods of this split chapter are 
produced from fabric.] 
  G/RO/W/111/Rev.3 
 Page 169 
 
 
  CHAPTER 62  
 Primary Rules
 
 
Note  
 1. [Minor processing operations not affecting origin.   
 
 For the purposes of determining the country of origin for goods falling within Chapter 62  that 
are not wholly obtained in one country, the followi ng individual processes, considered singly, shall 
not affect the origin of the goods concerned, wh ether or not such processes result in changes of 
classification:   (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 2. [Assembly in a Single Country  
  
 (a) For the purposes of this chapter, and subj ect to paragraph (b), the term “assembled in 
a single country” means that all of the assembly operations following the cutting of 
the fabric to shape of the parts have been performed in that country. 
   (b) For the purposes of paragraph (a) perform ing or not performing operations such as 
the following shall not affect the determination of whether the good has been assembled in a single country: 
 
  - attaching to garments or accessories items such as accessories, buttons and 
other fasteners, pockets, trimmings, cu ffs, plackets, labels, foot straps, 
ornaments, belt loops, epaulettes, collars; 
  - making button holes, hemming, pressing, stone or acid washing ]  3. [Application of the value added rule 
 
(a) The term " x% value added rule " shall mean manufacture where the increase in 
value acquired as a result of working a nd processing, and if applicable, the 
incorporation of parts originating in the c ountry of manufacture represents at least x% 
of the ex-works price of 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 obtained to 
the manufacturer in whose undertaking the l ast working or processing is carried out 
(this price shall not include internal taxes which are, or may be, repaid when such 
product 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 itself, together with any preparatory, 
finishing and checking operations, and from th e incorporation of any parts originating G/RO/W/111/Rev.3 
Page 170  
 
  in the country where the oper ations in question were carried out, 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 importation of the non-originating materi als used, or, if this is not known and 
cannot be ascertained, the first ascertainab le price paid for the materials in the 
country of importation.] 
 
[Criteria to apply Appendix 2, Rule 6] 
  [The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 6 for this 
Chapter is weight.]  
Chapter Residual Rule
     
 [When application of the primary rules of this  Chapter (including the product specific rules 
provided in the matrix) do not result in a determinat ion of a country of origin, the country of origin 
shall be determined as follows :  
(1) Where the primary rule for a good assembled from parts requires that the good be 
wholly assembled in a single country, the c ountry of origin of such a good that was 
not wholly assembled in a single country, is the country in which the most significant 
assembly operations were performed in the ma king-up of the good, without regard to 
the addition of buttons and other fasten ers, belt and hanger loops, belts, patch 
pockets, labels, foot straps, epaulettes,  ornaments and other minor components. 
 
(2) The country of origin of other goods of this Chapter shall be the country where the 
textile fabric or knit-to-shape compone nts was formed, or in the case of a good 
containing textile fabrics or knit-to-shape component of more than one country, the 
origin of the good is the country in whic h the textile fabric or knit-to-shape 
component that predominates by weight was formed.] 
  G/RO/W/111/Rev.3 
 Page 171 
 
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 62  Articles of apparel and clothing 
accessories, not knitted or crocheted 
 As specified for split headings 
ex Chapter  
62(a)  
(ex 62.01 
through ex 
62.12) - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers 
of heading 62.09  [Change to goods of this split chapter 
provided that the goods are 
assembled in a single country in accordance with  Chapter Note.] 
ex Chapter  
62(b) 
(ex 62.09 ) - Diapers of heading 62.09  CC, except by cutting and/or 
hemming only. 
ex Chapter 62(c) 
(ex 62.13,   ex 62.14,   
ex 6217.10) - Embroidered flat products 
(handkerchiefs, shawls ,scarves, mufflers, 
mantillas, veils and the like )  [Change to goods of this split chapter 
if the value of non-originating 
materials used does not exceed 50% of the ex-work price of the product.] 
ex Chapter 62(d) 
(ex62.13,  
ex62.14, 
ex 6217.10) - Other flat products (other handkerchiefs, 
shawls , scarves, mufflers, mantillas, veils 
and the like)  [Change to goods of this split chapter 
provided the starting material is prebleached or unbleached fabric.] 
ex Chapter 
62(e) 
(ex 62.15, ex 
62.16, ex 6217.10) - Accessories assembled from parts (ties, 
bow  ties, cravats, gloves, mittens, mitts, 
muffs, headbands and the like)    [Change to goods of this split chapter 
provided that the goods are 
assembled in a single country in accordance with  Chapter Note. ] 
ex Chapter 62(f) 
(6217.90) - Other 
 [The origin shall be the country of 
origin of the fabric.] G/RO/W/111/Rev.3 
Page 172  
 
  CHAPTER 63 
 
Primary Rules
 
 
Note :   
 1. [Minor processing operations not affecting origin.    
 
 For the purposes of determining the country of origin for goods falling within Chapter 63 that 
are not wholly obtained in one country, the followi ng individual processes, considered singly, shall 
not affect the origin of the goods concerned, wh ether or not such processes result in changes of 
classification:   (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
  (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
  (d) Putting up goods for retail sale or in sets or ensembles.]  
 
[Criteria to apply Appendix 2, Rule 6] 
 
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 6 for this 
Chapter is weight. 
 
Chapter Residual Rule
   
 
[When application of the primary rules of this  chapter (including the product specific rules 
provided in the matrix) does not result in a determ ination of a country of origin, the country of 
origin shall be determined as follows: 
 1. The country of origin of goods of this Chapte r shall be the country where the textile fabric 
was formed, or in the case of a good containing textile fabrics of more than one country,  the origin of 
the good is the country in which the textile fabric that predom inates by weight was formed.] 
  G/RO/W/111/Rev.3 
 Page 173 
 
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 63 Other made up textile articles; sets; 
worn clothing and worn textile articles; rags  
63.01 Blankets and travelling rugs. As specified for split headings  
ex63.01(a) - Electric blankets  
 CTH 
ex63.01(b) - Other  [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
63.02 Bed linen, table linen, toilet linen and 
kitchen linen. As specified for split headings  
ex63.02(a)  - Quilted textile articles  [CTH, except from heading 58.11 or 
subheading 6307.90.] 
ex63.02(b)  - Other [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
63.03 Curtains (including drapes) and 
interior blinds; curtain or bed valances. As specified for split headings  
ex63.03(a)  - Quilted textile articles  [CTH, except from heading 58.11 or 
subheading 6307.90.] 
ex63.03(b)  - Other [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
63.04 Other furnishing articles, excluding 
those of heading No. 94.04. As specified for split headings   
ex63.04(a)  - Quilted textile articles  [CTH, except from heading 58.11 or 
subheading 6307.90.] 
ex63.04(b)  - Other [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
63.05 Sacks and bags, of a kind used for the 
packing of goods. [CTH] 
63.06 Tarpaulins, awnings and sunblinds; 
tents; sails for boats, sailboards or 
landcraft; camping goods CTH  
63.07 Other made up articles, including dress 
patterns. As specified for subheadings  
6307.10 - Floor-cloths, dish-cloths, dusters and 
similar cleaning cloths [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
6307.20 - Life-jackets and life-belts CTH 
6307.90 - Other [CTH] 
63.08 
 Sets consisting of woven fabric and 
yarn, whether or not with accessories, 
for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in 
packings for retail sale. CTH, except when resulting only from 
putting up in sets G/RO/W/111/Rev.3 
Page 174  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
63.09  
 Worn clothing and other worn articles. The origin shall be the country where the 
goods of this heading were last collected and packed for shipment 
63.10 Used or new rags, scrap twine, cordage, 
rope and cables and worn out articles of twine, cordage, rope or cables, of 
textile materials. The origin shall be the country where the 
goods of this were last collected or derived from manufacturing or 
processing operations or from 
consumption  
   G/RO/W/111/Rev.3 
 Page 175 
 
 
  CHAPTER 64 
 
Chapter Residual Rule    
 
[When application of the primary rules of this  chapter (including the product specific rules 
provided in the matrix) does not result in a determination of a country of origin. 
 1. The country of origin of a good of heading 64 .06 that was assembled from parts, but was not 
wholly assembled in a single country, is the co untry in which the most significant assembly 
operations were performed in the making-up of the go od, without regard to the addition of buttons and 
other fasteners, hanger loops, labels, foot straps, ornaments and other minor components.] 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 64 Footwear, gaiters and the like; parts of 
such articles  
64.01 Waterproof footwear with outer soles 
and uppers of rubber or of plastics, the 
uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. [CTH, except from split heading 
ex64.06(a)] 
64.02 Other footwear with outer soles and 
uppers of rubber or plastics. [CTH, except from split heading 
ex64.06(a)] 
64.03 Footwear with outer soles of rubber, 
plastics, leather or composition leather 
and uppers of leather. [CTH, except from split heading 
ex64.06(a)] 
 
64.04 Footwear with outer soles of rubber, 
plastics, leather or composition leather 
and uppers of textile materials. [CTH, except from split heading 
ex64.06(a)] 
 
64.05 Other footwear. [CTH, except from split heading 
ex64.06(a)] 
64.06 Parts of footwear (including uppers 
whether or not attached to soles other than outer soles); removable in-soles, 
heel cushions and similar articles; 
gaiters, leggings and similar articles, and parts thereof. As specified for split headings  
ex6406(a) -   Uppers to which an inner sole is 
permanently attached which completely 
closed to the bottom  [CTHS]  
ex6406(b) -   Other   [CTHS] 
ex6406(c) - Parts of uppers  CTH 
 G/RO/W/111/Rev.3 
Page 176  
 
  CHAPTER 65 
 
Chapter Residual Rule
     
  When application of the primary rules of this chapter (including the product specific 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. For a good of headings 65.01 through 65.05 that was assembled from parts, where the 
primary rule requires that the good be wholly assemb led in a single country, is the country in which 
the most significant assembly operations were pe rformed in the making-up of the good, without 
regard to the addition of buttons and other fast eners, hanger loops, tighten ers, labels, hat bands, 
ornaments and other minor components.]   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 65 Headgear and parts thereof 
  
65.01 
 Hat-forms, hat bodies and hoods of felt, 
neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt. CTH  
65.02 
 Hat-shapes, plaited or made by 
assembling strips of any material, 
neither blocked to shape, nor with made brims, nor lined, nor trimmed CTH 
 
65.03 Felt hats and other felt headgear, made 
from the hat bodies, hoods or plateaux of heading No. 65.01, whether or not lined or trimmed  CTH 
65.04 
 Hats and other headgear, plaited or 
made by assembling strips of any 
material, whether or not lined or 
trimmed. CTH 
65.05 Hats and other headgear, knitted or 
crocheted, or made up from lace, felt or 
other textile fabric, in the piece (but   not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed. CTH 
65.06 Other headgear, whether or not lined 
or trimmed. CTH 
65.07 Head-bands, linings, covers, hat 
foundations, hat frames, peaks and 
chinstraps, for headgear. CTH 
 
  G/RO/W/111/Rev.3 
 Page 177 
 
 
  CHAPTER 66 
 
 
Chapter Residual Rule   
 
 [When application of the primary rules of th is chapter (including the product specific 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 a good of heading 66 .01 that was assembled from parts, but was not 
wholly assembled in a single country, is the co untry in which the most significant assembly 
operations were performed in the making-up of the go od, without regard to the addition of buttons and 
other fasteners, hanger loops, labels, ornaments and other minor components.] 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 66 Umbrellas, sun umbrellas, walking-
sticks, seat-sticks, whips, riding-crops and parts thereof  
66.01 Umbrellas and sun umbrellas 
(including walking-stick umbrellas, 
garden umbrellas and similar 
umbrellas). CTH 
 
66.02  Walking-sticks, seat-sticks, whips, 
riding-crops and the like. CTH 
66.03 Parts, trimmings and accessories of 
articles of heading No. 66.01 or 66.02. CTH 
 G/RO/W/111/Rev.3 
Page 178  
 
  CHAPTER 67 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 67 Prepared feathers and down and 
articles made of feathers or of down; artificial flowers; articles of human hair  
67.01 
  Skins and other parts of birds with 
their feathers or down, feathers, parts 
of feathers, down and articles thereof 
(other than goods of heading No. 05.05 and worked quills and scapes) As specified for split headings 
ex67.01(a) - Skins and other parts of birds with their 
feathers or down  CTH 
ex67.01(b) - Feathers, parts of feathers, down  CTH 
ex67.01(c) - Other  CTHS 
67.02 Artificial flowers, foliage and fruit and 
parts thereof; articles made of artificial 
flowers, foliage or fruit. As specified for split headings 
ex67.02(a) - Artificial flowers, foliage and  fruit  CTH 
ex67.02(b) - Parts of goods in heading 67.02  CTH 
ex67.02(c) - Articles made of artificial flowers, 
foliage or fruit  CTHS 
67.03 
  Human hair, dressed, thinned, 
bleached or otherwise worked; wool or 
other animal hair or other textile materials, prepared for use in making wigs or the like. CTH 
 
67.04 Wigs, false beards, eyebrows and 
eyelashes, switches and the like, of 
human or animal hair or of textile 
materials; articles of human hair not elsewhere specified or included. CTH 
 
  G/RO/W/111/Rev.3 
 Page 179 
 
 
  CHAPTER 68 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 68  Articles of stone, plaster, cement, 
asbestos, mica or similar materials.   
68.01  Setts, curbstones and flagstones, of 
natural stone (except slate).  CTH 
 
68.02  Worked monumental or building stone 
(except slate) and articles thereof, other than goods of headings No. 68.01; 
mosaic cubes and the like of natural 
stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate)  As specified for subheadings  
6802.10 - Tiles, cubes and similar articles, whether 
or not rectangular (including square), the 
largest surface area of which is capable of 
being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder As specified for split subheadings  
ex6802.10(a) --   Artificially coloured granules, 
chippings and powder of natural stone 
(including slate)   CTH, except from granules, chippings 
and powder of slate of heading 25.14, or of subheadings 2517.41 or 2517.49  
ex6802.10(b) -- Other  CTSH 
 -  Other monumental or building stone 
and articles thereof, simply cut or sawn, 
with a flat or even surface:  
 
6802.21 --   Marble, travertine and alabaster CTH 
6802.22 --   Other calcareous stone CTH 
6802.23 --   Granite CTH 
6802.29 --   Other stone CTH 
 - Other:  
6802.91 --   Marble, travertine and alabaster CTSH 
6802.92 --   Other calcareous stone CTSH 
6802.93 --   Granite CTSH 
6802.99   --   Other stone CTSH 
68.03  Worked slate and articles of slate or of 
agglomerated slate.  As specified for split headings  
ex68.03(a) - Articles of natural slate . CTHS  
ex68.03(b)  - Other  CTH  G/RO/W/111/Rev.3 
Page 180  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
68.04  Millstones, grindstones, grinding 
wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand 
sharpening or polishing stones, and 
parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials.  CTH  
68.05  Natural or artificial abrasives powder 
or grain, on a base of textile material, of paper, of paperboard or of other 
materials, whether or not cut to shape 
or sewn or otherwise made up.  CTH  
68.06  Slag wool, rock wool and similar 
mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, 
sound-insulating or sound-absorbing 
mineral materials, other than those of heading No. 68.11 or 68.12 or of Chapter 69  CTSH 
68.07  Articles of asphalt or of similar 
materials (for example, petroleum bitumen or coal tar pitch).  CTH  
68.08  Panels, boards, tiles, blocks and similar 
articles of vegetable fibre, of straw or of 
shavings, chips, particles, sawdust or 
other waste, of wood, agglomerated with cement, plaster or other mineral binders.  CTH 
 
68.09  Articles of plaster or of compositions 
based on plaster.  CTSH 
68.10  Articles of cement, of concrete or of 
artificial stone, whether or not reinforced  As specified for subheadings  
 
 - Tiles, flagstones, bricks and similar 
articles:  
6810.11 --   Building blocks and bricks CTH 
6810.19 --   Other CTH 
 - Other articles:  
6810.91 --   Prefabricated structural components 
for building or civil engineering CTSH 
6810.99 --   Other CTSH 
68.11  Articles of asbestos-cement, of cellulose 
fibres-cement or the like  CTSH  G/RO/W/111/Rev.3 
 Page 181 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
68.12  Fabricated asbestos fibres; mixtures 
with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos 
(for example, thread, woven fabric, 
clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading No. 68.11 or 68.13.  As specified for subheadings 
  
 
 
6812.10 - Fabricated asbestos fibres; mixtures with 
a basis of asbestos or with a basis of asbestos and magnesium carbonate CTH 
 
 
6812.20 - Yarn and thread CTSH  
6812.30 - Cords and string, whether or not plaited [CTSH, except from subheading 
6812.20]  
6812.40 - Woven or knitted fabric CTSH  
6812.50 - Clothing, clothing accessories, footwear 
and headgear CTSH 
 
6812.60 - Paper, millboard and felt CTSH  
6812.70 - Compressed asbestos fibre jointing, in 
sheets or rolls CTSH  
6812.90 - Other CTSH  
68.13  Friction materials and articles thereof 
(for example, sheets, rolls, strips, 
segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other 
mineral substances or of cellulose, 
whether or not combined with textile or other materials.  CTH 
 
68.14  Worked mica and articles of mica, 
including agglomerated or reconstituted mica, whether or not on a support of paper paperboard or other 
materials.  As specified for split headings  
ex68.14(a) - Articles of mica   CTHS  
ex68.14(b) - Other   CTH 
68.15  Articles of stone or of other mineral 
substances (including carbon fibres, 
articles of carbon fibres and articles of peat), not elsewhere specified or included.  As specified for subheadings  
 
6815.10 - Non-electrical articles of graphite or 
other carbon As specified for split subheadings  
ex6815.10(a) --   Carbon fibres  CTH  
ex6815.10(b) --   Other  CTSHS  
6815.20 - Articles of  peat CTH  G/RO/W/111/Rev.3 
Page 182  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
 - Other articles  
6815.91 --   Containing magnesite, dolomite or 
chromite CTH  
6815.99 --   Other CTH  
 
  G/RO/W/111/Rev.3 
 Page 183 
 
 
  CHAPTER 69 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 69  Ceramic products   
69.01  Bricks, blocks, tiles and other ceramic 
goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or similar siliceous earths.  CTH 
 
69.02  Refractory bricks, blocks, tiles and 
similar refractory ceramic constructional goods, other than those 
of siliceous fossil meals or similar 
siliceous earths.  CTH 
 
69.03  Other refractory ceramic goods (for 
example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil, meals or of 
similar siliceous earths.  CTH 
 
69.04  Ceramic building bricks, flooring 
blocks, support or filler tiles and the 
like. 
 CTH 
 
69.05  Roofing tiles, chimney-pots, cowls, 
chimney liners, architectural ornaments and other ceramic 
constructional goods.  CTH 
 
69.06  Ceramic pipes, conduits, guttering and 
pipe fittings.  CTH 
 
69.07  Unglazed ceramic flags and paving, 
hearth or wall tiles; unglazed ceramic 
mosaic cubes and the like, whether or not on a backing.  CTH 
 
69.08  
 Glazed ceramic flags and paving, 
hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or 
not on a backing.  CTH, except from heading 69.07 
 
69.09  Ceramic wares for laboratory, chemical 
or other technical uses; ceramic 
troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of 
goods.  CTH 
 G/RO/W/111/Rev.3 
Page 184  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
69.10  Ceramic sinks, wash basins, wash basin 
pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.  CTH 
 
69.11  Tableware, kitchenware, other 
household articles and toilet articles, of 
porcelain or china.  CTH 
 
69.12  Ceramic tableware, kitchenware, other 
household articles and toilet articles, 
other than of porcelain or china.  CTH 
 
69.13  Statuettes and other ornamental 
ceramic articles.  CTH  
69.14  Other ceramic articles.  CTH  
 
  G/RO/W/111/Rev.3 
 Page 185 
 
 
  CHAPTER 70 
 
Note  
 
 For subheadings 7019.51 to 7019.90, those rules which refer to a change of subheading shall 
not apply to changes which are the result solely of trimming or cutting. 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 70  Glass and glassware   
70.01  Cullet and other waste and scrap of 
glass; glass in the mass.  As specified for split headings  
ex 70.01(a)  - Cullet and other waste and scrap of glass  The origin shall be the country of cullet 
and other waste and scrap of glass 
where the goods are derived or collected from manufacturing or processing operations or from consumption 
ex70.01(b) - Glass in the mass   CTHS  
70.02  Glass in balls (other than microspheres 
of heading No. 70.18), rods or tubes, 
unworked  CTH  
70.03  Cast glass and rolled glass, in sheets or 
profiles, whether or not having an 
absorbent, reflecting or non-reflecting layer, but not otherwise worked  CTH  
70.04  Drawn glass and blown glass, in sheets, 
whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.  CTH  
70.05  Float glass and surface ground or 
polished glass, in sheets, whether or not 
having an absorbent, reflecting or non-
reflecting layer, but not otherwise worked.  CTH, except from headings 70.03 and 
70.04  
70.06  Glass of heading No. 70.03, 70.04 or 
70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked,  
but not framed or fitted with other 
materials.  As specified for split headings 
  
 
 
ex70.06(a) - Thin dielectric or metallic film coated 
flat glass*  CTHS 
                                                      
 * Glass of this split heading consists of a glass su bstrate with multiple coatings applied in accordance 
with the following technologies : 
  -  physical vapour deposition by thermal evaporation   -  sputtering 
  -  chemical vapour deposition
 G/RO/W/111/Rev.3 
Page 186  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex70.06(b) - Other  CTH, except from heading 70.03, 70.04 
or 70.05 
70.07 Safety glass, consisting of toughened 
(tempered) or laminated glass.  CTH 
 
70.08  Multiple-walled insulating units of 
glass.  CTH 
 
70.09  Glass mirrors, whether or not framed, 
including rear-view mirrors.  CTH  
70.10  Carboys, bottles, flasks, jars, pots, 
phials, ampoules and other containers, 
of glass, of a kind used for the 
conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass.  As specified for split headings  
ex70.10(a) - Cut   [CTH or change by chemically etching, 
sand-blasting or grinding with subsequent acid polishing, of unworked 
glassware (not etched, sand-blasted, 
ground, carved, engraved or otherwise decorated).]  
ex70.10(b)  - Other  CTH  
70.11  Glass envelopes (including bulbs and 
tubes), open, and glass parts thereof, 
without fittings, for electric lamps, 
cathode-ray tubes or the like.  CTH  
70.12  Glass inner for vacuum flasks or for 
other vacuum vessels.  CTH  
70.13  Glassware of a kind used for table, 
kitchen, toilet, office, indoor decoration 
or similar purposes (other than that of heading No. 70.10 or 70.18).  As specified for split headings  
 
ex70.13(a) - Cut  [CTH or change by chemically etching, 
sand-blasting or grinding with subsequent acid polishing, of unworked 
glassware (not etched, sand-blasted, 
ground, carved, engraved or otherwise decorated).]  
ex70.13(b) - Other  CTH  
70.14  Signalling glassware and optical 
elements of glass (other than those of 
heading No. 70.15), not optically 
worked.  CTH   G/RO/W/111/Rev.3 
 Page 187 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
70.15  Clock or watch glasses and similar 
glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like, not optically 
worked; hollow glass spheres and their 
segments, for the manufacture of such glasses.  CTH  
70.16  Paving blocks, slabs, bricks, squares, 
tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass 
smallwares, whether or not on a 
backing, for mosaics or  similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar 
foams.  CTH  
70.17  Laboratory, hygienic or 
pharmaceutical glassware, whether or 
not graduated or calibrated.  CTH  
70.18  Glass beads, imitation pearls, imitation 
precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; 
statuettes and other ornaments of 
lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter.  CTH  
70.19  Glass fibres (including glass wool) and 
articles thereof (for example, yarn, woven fabrics):  As specified for subheadings 
 
 - Slivers, rovings, yarn and chopped 
strands:  
7019.11 --   Chopped strands, of a length of not 
more than 50 mm CTH  
7019.12 --   Rovings CTH  
7019.19 --   Other As specified for split subheadings  
ex7019.19(a) ---     Yarn  CTSHS  
ex7019.19(b) ---     Other  CTH  
 - Thin sheets (voiles), webs, 
mats, mattresses, boards and  
similar nonwoven products:  
7019.31 --   Mats CTSH  
7019.32 --   Thin sheets (voiles) CTSH  
7019.39 --   Other CTSH  G/RO/W/111/Rev.3 
Page 188  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
7019.40  - Woven fabrics of rovings. CTSH  
 - Other woven fabrics:  
7019.51 --   Of a width not exceeding 30 cm CTSH, except from subheading 
7019.52 or 7019.59  
7019.52 --   Of a width exceeding 30 cm, plain 
weave, weighing less than 250 g/m2, of 
filaments measuring per single yarn not more than 136 tex CTSH, from subheading 7019.51 or 
7019.59  
7019.59 --   Other CTSH, except from subheading 
7019.51 or 7019.52  
7019.90 - Other CTSH 
70.20  Other articles of glass.  CTH  
  G/RO/W/111/Rev.3 
 Page 189 
 
 
  CHAPTER 71 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 71  Natural or cultured pearls, precious or 
semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin 
71.01 Pearls, natural or cultured, whether or 
not worked or graded but not strung,  
mounted or set; pearls, natural or 
cultured, temporarily strung for convenience of transport.  The origin shall be the country where 
the cultured pearl was cultured or the 
mollusc containing natural pearl was 
gathered.  
71.02  Diamonds, whether or not worked, but 
not mounted or set.  As specified for subheadings  
7102.10 - Unsorted The origin shall be the country where 
the goods of this subheading are obtained in their na tural or unprocessed 
state. 
 - Industrial :  
7102.21 --   Unworked or simply sawn, cleaved or 
bruted The origin shall be the country where 
the goods of this subheading are 
obtained in their na tural or unprocessed 
state. 
7102.29 --   Other CTSH provided that the goods are cut 
or ground to final shape. 
 - Non-industrial :  
7102.31 --   Unworked or simply sawn, cleaved or 
bruted The origin shall be the country where 
the goods of this subheading are 
obtained in their na tural or unprocessed 
state. 
7102.39 -- Other CTSH  provided the goods are cut or 
ground or otherwise worked to final 
shape, whether or not polished. 
71.03 Precious stones (other than diamonds) 
and semi-precious stones, whether or not worked or graded but not strung, 
mounted or set; ungraded precious 
stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport.  As specified for subheadings G/RO/W/111/Rev.3 
Page 190  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
7103.10 - Unworked or simply sawn or roughly 
shaped The origin shall be the country where 
the goods of this subheading are obtained in their na tural or unprocessed 
state. 
 - Otherwise worked:  
7103.91 --   Rubies, sapphires and emeralds  CTSH provided the goods are cut or 
ground or otherwise worked to final 
shape, whether or not polished. 
7103.99 --   Other CTSH provided the goods are cut or 
ground or otherwise worked to final 
shape, whether or not polished.  
71.04  Synthetic or reconstructed precious or 
semi-precious stones, whether or not worked or graded but not strung, 
mounted or set; ungraded synthetic or 
reconstructed precious or semi-precious stones, temporarily strung for convenience of transport.    As specified for subheadings 
7104.10 - Piezo-electric quartz  CTH 
7104.20 - Other, unworked or simply sawn or 
roughly shaped  The origin shall be the country where 
the goods of this subheading are obtained in their unworked state. 
7104.90 - Other CTSH provided the goods are cut or 
ground or otherwise worked to final 
shape, whether or not polished. 
71.05 Dust and powder of natural or synthetic 
precious or semi-precious stones.  CTH 
71.06  Silver (including silver plated with gold 
or platinum), unwrought or in semi-
manufactured forms, or in powder 
form.  As specified for subheadings 
 
7106.10 - Powder As specified for split subheadings 
ex7106.10(a) -- Flakes classified with powder1  CTSHS 
ex7106.10(b) -- Powder  CTSH 
 - Other  
7106.91 --   Unwrought: As specified for split  subheadings 
ex7106.91(a) Refined  CTSHS, or  
change within this split subheading 
resulting from purification by 
electrolytic, thermal or chemical 
separation of precious metal  
ex7106.91(b) Alloyed  CTSHS  
                                                      
 1 The HS classifies flakes with powder of subheading 7106.10 when 90 % or more by weight passes 
through a sieve having a mesh aperture of 0.5 mm.  G/RO/W/111/Rev.3 
 Page 191 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex7106.91(c) Other  CTH, or  
the origin shall be the country where 
the materials of this split subheading 
are obtained in their natural or 
unprocessed state 
7106.92 --   Semi-manufactured CTSH 
71.07  Base metals clad with silver, not further 
worked than semi-manufactured.  As specified for split headings 
ex71.07(a) Semi-manufactured forms  CTHS 
ex71.07(b)  Other  CTH 
71.08  Gold (including gold plated with 
platinum) unwrought or in semi-
manufactured forms, or in powder form.  As specified for split subheadings 
 - Non-monetary As specified for split subheadings  
7108.11 --   Powder  
ex7108.11(a) --- Flakes cl assified with powder2  CTSHS  
ex7108.11(b) --- Powder  CTSH  
7108.12 --   Other unwrought forms As specified for split subheadings 
ex7108.12(a) --- Refined  CTSHS, or  
Change within this split subheading  
resulting from purification by 
electrolytic, thermal or chemical separation of precious metal 
ex7108.12(b) --- Alloyed  CTSHS 
ex7108.12(c) --- Other  CTH, or  
The origin shall be the country where 
the materials of this split subheading are obtained in their natural or unprocessed state 
7108.13  --   Other semi-manufactured forms CTSH 
7108.20 - Monetary As specified for split subheadings 
ex7108.20(a) -- Refined  CTSHS, or  
change within this split subheading 
resulting from purification by 
electrolytic, thermal or chemical 
separation of precious metal 
ex7108.20(b) -- Alloyed  CTSHS 
ex7108.20(c) -- Other  CTSH 
71.09  Base metals or silver, clad with gold, not 
further worked than semi-
manufactured. 
 As specified for split headings 
                                                      
 2 The HS classifies flakes with powder of subheading 7108.11 when 90 % or more by weight passes 
through a sieve having a mesh aperture of 0.5 mm. G/RO/W/111/Rev.3 
Page 192  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex71.09(a) - Semi-manufactured forms  CTHS 
ex71.09(b)  - Other  CTH 
71.10  Platinum, unwrought or in semi-
manufactured forms, or in powder form.  As specified for split headings 
ex71.10(a) - Flakes cl assified with powder3  CTHS 
ex71.10(b) - Powder  CTHS 
ex71.10(c) - Unwrought forms, refined  CTHS;  or change within this split 
heading resulting from purification by 
electrolytic, thermal or chemical separation of precious metal 
ex71.10(d) - Unwrought forms, alloyed  CTHS 
ex71.10(e) - Other unwrought forms  CTH or   The origin shall be the 
country where the material of this split heading are obtained in their natural or unprocessed state 
ex71.10(f) - Other  CTHS 
71.11  Base metals, silver or gold, clad with 
platinum, not further worked than semi-manufactured.  As specified for split headings  
ex71.11(a) - Semi-manufactured forms  CTHS 
ex71.11(b)  - Other  CTH  
71.12  Waste and scrap of precious metal or of 
metal clad with precious metal; other 
waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.  The origin shall be the country where 
the waste and scrap of this heading are 
derived from manufacturing or processing operations or from consumption 
71.13  Articles of jewellery and parts thereof,  
of precious metal or  of metal clad with  
precious metal.  As specified for split headings 
ex71.13(a) - Articl es of jewellery  CTHS 
ex71.13(b) - Parts  CTH 
71.14  Articles of goldsmiths' or silversmiths'  
wares and parts thereof, of precious  
metal or of metal clad with precious  
metal.  As specified for split headings 
ex71.14(a) - Articles of goldsmiths’wares  CTHS 
ex71.14(b) - Parts  CTH 
71.15  Other articles of precious metal or of  
metal clad with precious metal.  CTH 
                                                      
 3 The HS classifies flakes with powder of heading 71 .10 when 90 % or more by weight passes through a 
sieve having a mesh aperture of 0.5 mm.   G/RO/W/111/Rev.3 
 Page 193 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
71.16  Articles of natural or cultured pearls, 
precious or semi-precious stones (natural, synthetic or reconstructed).  CTH 
71.17  Imitation jewellery.  CTH 
71.18  Coin  CTH G/RO/W/111/Rev.3 
Page 194  
 
  CHAPTER 72 
 
Primary Rules
 
 
Notes  
 1. For the purposes of this Chapter, a ch ange of classification resulting only from 
cutting is not regarded as a substantial transformation.   
 
2. For purposes of this Chapter, the expressions "cold-rolled(cold-reduced)" and "cold-formed" 
mean cold reduction resulting in changes to th e crystalline structure of the workpiece.  The 
expressions do not include very light cold-rolling and cold-forming processes (skin pass or pinch 
pass) which act only on the surface of the material  and do not result in change to its crystalline 
structure. 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 72  Iron and steel   
72.01  Pig iron and spiegeleisen in pigs, blocks 
or other primary forms. CTH 
72.02 Ferro-alloys.  CTH 
72.03 Ferrous products obtained by direct 
reduction of iron ore and other spongy 
ferrous products, in lumps, pellets or 
similar forms; iron having a minimum purity by weight of 99.94 %, in lumps, pellets or similar forms. CTH 
72.04  Ferrous waste and scrap; remelting 
scrap ingots of iron or steel.  As specified for split headings 
ex72.04(a) - Ferrous waste and scrap  The origin shall be the country where 
the waste and scrap of this split heading are derived from 
manufacturing or processing 
operations or from consumption   
ex72.04(b) - Remelting scrap ingots of iron or steel  The origin shall be the country where 
the waste and scrap used to obtain the remelting scrap ingots of this split heading are derived from manufacturing or processing 
operations or from consumption  
72.05 Granules and powders, of pig iron, 
spiegeleisen, iron or steel. As specified for subheadings 
7205.10 - Granules CTH 
 - Powders:  
7205.21 --   Of alloy steel As specified for split subheadings 
ex7205.21(a) --- Mixed powders of alloy steel  CTSH or CTSHS provided recasting 
or atomizing of the cast alloy  G/RO/W/111/Rev.3 
 Page 195 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex7205.21(b) --- Unmixed powders of alloy steel  CTSH  
7205.29 -- Other As specified for split subheadings 
ex7205.29(a) 
 --- Other mixed powders  
 CTSH or CTSHS provided recasting 
or atomizing of the cast alloy  
ex7205.29(b)  --- Other unmixed powders  CTSH  
72.06 Iron and non-alloy steel in ingots or 
other primary forms (excluding iron of heading No. 72.03). CTH  
72.07 Semi-finished products of iron or non-
alloy steel. CTH, except from heading 72.06 
 
72.08 Flat-rolled products of iron or non-
alloy steel, of a width of 600 mm or 
more, hot-rolled, not clad, plated or coated. CTH 
 
72.09 Flat-rolled products of iron or non-
alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated. CTH 
 
72.10  Flat-rolled products of iron or non-
alloy steel, of a width of 600 mm or 
more, clad, plated or coated. As specified for split headings 
ex72.10(a) - Clad  CTHS 
ex72.10(b) - Plated or coated with tin, and printed or 
lacquered  [CTHS] 
ex72.10(c) - Plated or coated with zinc, and 
corrugated  CTH 
ex72.10(d) - Other  [CTHS] 
72.11  Flat-rolled products of iron or non-
alloy steel, of a width of less than 600 mm, not clad, plated or coated.  As specified for split headings 
ex72.11(a) - Hot-rolled  CTH  
ex72.11(b) - Cold-rolled (cold-reduced)  CTHS  
72.12  Flat-rolled products of iron or non-
alloy steel, of a width of less than 600 
mm, clad, plated or coated. As specified for split headings 
ex72.12(a) - Clad  CTHS, except from 72.10 
ex72.12(b) - Other  [CTHS] 
72.13 Bars and rods, hot-rolled, in irregularly 
wound coils, of iron or non-alloy steel. CTH, except from heading 72.14 
72.14 Other bars and rods of iron or non-
alloy steel, not further worked than 
forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling. CTH, except from heading 72.13  G/RO/W/111/Rev.3 
Page 196  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
72.15 Other bars and rods of iron or non-
alloy steel. CTH 
72.16 Angles, shapes and sections of iron or 
non-alloy steel. As specified for split headings 
ex72.16(a) - Not further worked than hot-rolled  CTH, except from heading 72.08, 
72.09, 72.10, 72.11 or 72.12, and except from heading 72.13, 72.14 or 72.15 when this change results from 
cutting or bending. 
ex72.16(b) - Not further worked than cold-rolled  CTH, except from heading 72.09 or 
split heading ex72.11(b), and except 
from heading 72.15 when this change results from cutting or bending. 
ex72.16(c) - Clad  CTHS 
ex72.16(d) - Other  [CTHS] 
72.17 Wire of iron or non-alloy steel. CTH, except from headings 72.13 
through 72.15;  or change from headings 72.13 through 72.15, 
provided the material has been cold-
formed in conformity with the Chapter Note. 
72.18 Stainless steel in ingots or other 
primary forms; semi-finished products of stainless steel.  CTH 
72.19 Flat-rolled products of stainless steel, of 
a width of 600 mm or more.  As specified for split headings 
ex72.19(a) - Not further worked than hot-rolled  CTH  
ex72.19(b) - Not further worked than cold-rolled  CTHS  
 
ex72.19(c) - Clad  CTHS 
ex72.19(d) - Other   [CTHS] 
72.20 Flat-rolled products of stainless steel, of 
a width of less than 600 mm. As specified for split headings 
ex72.20(a) - Not further worked than hot-rolled  CTH, except from 72.19 
ex72.20(b) - Not further worked than cold rolled  CTHS 
ex72.20(c) - Clad  CTHS 
ex72.20(d) - Other  [CTHS] 
72.21 Bars and rods, hot-rolled, in irregularly 
wound coils, of stainless steel. CTH, except from heading 72.22 
72.22 Other bars and rods of stainless steel; 
angles, shapes and sections of stainless 
steel. As specified for split headings 
ex72.22(a) - Bars and rods, not further worked than 
hot-rolled  CTH, except from heading 72.21  G/RO/W/111/Rev.3 
 Page 197 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex72.22(b)  - Angles, shapes and sections, not further 
worked than hot-rolled  CTH, except from heading 72.19 or 
72.20 and except from heading 72.21 or split heading ex72.22(a) when this change results from cutting or 
binding. 
ex72.22(c) - Bars and rods, angles, shapes and 
sections, not further worked than cold-
rolled  CTH, except from split-heading 
ex72.19(b) or ex7220(b);  or CTHS 
from split heading ex72.22(a) 
ex72.22(d) - Bars and rods, angles, shapes and 
sections, clad  CTHS 
ex72.22(e) - Other bars and rods  [CTH, except from heading 72.21] 
 
ex72.22(f) - Other angles, shape and sections  [CTHS] 
72.23 Wire of stainless steel. CTH, except from 7221 through 7222; 
or change from headings 7221 through 
7222, provided the material has been cold-formed in conformity with the Chapter Note.  
72.24 Other alloy steel in ingots or other 
primary forms; semi-finished products 
of other alloy steel. CTH 
72.25 Flat-rolled products of other alloy steel, 
of a width of 600 mm or more. As specified for split headings 
ex72.25(a) - Not further worked than hot-rolled  CTH 
ex72.25(b) - Not further worked than cold-rolled  CTHS 
ex72.25(c) - Clad  CTHS 
ex72.25(d) - Other  [CTHS] 
72.26 Flat-rolled products of other alloy steel, 
of a width of less than 600 mm. As specified for split headings 
ex72.26(a) - Not further worked than hot-rolled  CTH, except from  heading 72.25 
ex72.26(b) - Not further worked than cold-rolled  CTHS, except from cold-rolled 
products of heading 72.25 
ex72.26(c) - Clad  CTHS 
ex72.26(d) - Other  CTHS 
72.27 Bars and rods, hot-rolled, in irregularly 
wound coils, of other alloy steel. CTH, except from heading 72.28 
72.28 Other bars and rods of other alloy 
steel; angles, shapes and sections, of 
other alloy steel; hollow  drill bars and rods, of alloy or non-alloy steel. As specified for split headings 
ex72.28(a) - Bars and rods, not further worked than 
hot-rolled  CTH, except from heading 72.27  
ex72.28(b) - Angles, shapes and sections, not further 
worked than hot-rolled  CTH, except from heading 72.25 or 
72.26, and except from heading 72.15 when this change results from cutting 
or bending. G/RO/W/111/Rev.3 
Page 198  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex72.28(c) - Bars and rods, angles, shapes and 
sections not further worked than cold-
rolled   CTH, except from split heading 
ex72.25(b) or ex72.26(b)  
ex72.28(d) - Bars and rods, angles, shapes and 
sections, clad  CTHS 
ex72.28(e) - Other bars and rods  [CTHS] 
ex72.28(f) - Other angles, shapes and sections  [CTHS] 
72.29 Wire of other alloy steel. CTH, except from headings 72.27 
through 72.28;  or change from 
headings 72.27 through 72.28, 
provided the material has been cold-formed in conformity with the Chapter Note. 
  G/RO/W/111/Rev.3 
 Page 199 
 
 
  CHAPTER 73 
Primary Rules  
 
Notes  
 
1. [Assembling operations, other than simple assembl y operations, within this Chapter are to be 
considered as substantial transformation.]  Simp le assembly operations include…(to be drafted) 
 2. [For heading 73.18, mere attachment of cons tituting parts without grinding to shape, heat 
treatment and surface treatment operation is not co nsidered to be a substantial transformation.] 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 73 
 Articles of iron or steel   
73.01  Sheet piling of iron or steel, whether or 
not drilled, punched or made from 
assembled elements; welded angles, shapes and sections, of iron or steel CTH 
73.02  Railway or tramway track construction 
material of iron or steel, the following : rails, check-rails and rack rails, switch blades, crossing frogs, point rods and 
other crossing pieces, sleepers (cross-
ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails.  CTH 
73.03  Tubes, pipes, and hollow profiles, of 
cast iron  CTH 
73.04  Tubes, pipes and hollow profiles, 
seamless, of iron (other than cast iron) 
or steel. As specified for subheadings 
7304.10 - Line pipe of a kind used for oil or gas 
pipelines CTH 
 - Casing, tubing and drill pipe, of a kind 
used in drilling for oil or gas   
7304.21 --   Drill pipe  CTH 
7304.29 --   Other  CTH  
 --   Other, of circular cross-section, of iron 
or non-alloy steel :   
7304.31 --   Cold-drawn or cold-rolled (cold-
reduced)  CTH;  or CTSH from hollow profiles 
of  subheading 7304.39 
7304.39 -- Other CTH  
 - Other, of circular cross-section, of 
stainless steel :  G/RO/W/111/Rev.3 
Page 200  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
7304.41 -- Cold-drawn or cold-rolled (cold-
reduced) CTH, or CTSH from hollow profiles of 
subheading 7304.49 
7304.49 --   Other CTH  
 - Other, of circular cross-section, of other 
alloy steel :  
7304.51 --   Cold-drawn or cold-rolled (cold-
reduced)  CTH, or CTSHS from split subheading 
ex7304.59(a) 
7304.59 --   Other  CTH  
7304.90 - Other  CTH  
73.05  Other tubes and pipes (for example, 
welded, riveted or similarly closed), having circular cross-sections, the 
external diameter of which exceeds 
406.4 mm, of iron or steel. CTH  
73.06  Other tubes, pipes and hollow profiles 
(for example, open seam or welded, 
riveted or similarly closed), of iron or steel. CTH 
73.07  Tube or pipe fittings (for example, 
couplings, elbows, sleeves), of iron or steel. CTH 
73.08 Structures (excluding prefabricated 
buildings of heading No. 94.06) and 
parts of structures (for example, 
bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and 
columns), of iron or steel; plates, rods, 
angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. As specified for split headings 
ex73.08(a)  - Structures  CTHS 
ex73.08(b) - Parts of structures  CTH 
ex73.08(c) - Other  CTH, except from headings 72.08 
through 72.16, 73.01 or 73.04 through 
73.06 
73.09  Reservoirs, tanks, vats and similar 
containers for any material (other than compressed or liquefied gas), of iron or 
steel, of a capacity exceeding 300 l, 
whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. CTH  G/RO/W/111/Rev.3 
 Page 201 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
73.10  Tanks, casks, drums, cans, boxes and 
similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not 
exceeding 300 l, whether or not lined or 
heat-insulated, but not fitted with mechanical or thermal equipment. CTH 
73.11  Containers for compressed or liquefied 
gas, of iron or steel. CTH 
73.12  Stranded wire, ropes, cables, plaited 
bands, slings and the like, of iron or steel, not electrically insulated. 
 CTH 
73.13  Barbed wire of iron or steel; twisted 
hoop or  single flat wire, barbed or not, 
and loosely twisted double wire, of a kind used for fencing, of iron or steel.  CTH 
73.14  Cloth (including endless bands), grill, 
netting and fencing, of iron or steel wire; expanded metal of iron or steel.  CTH 
73.15 Chain and parts thereof, of iron or 
steel.  CTH 
73.16  Anchors, grapnels and parts thereof, of 
iron or steel.  CTH 
73.17  Nails, tacks, drawing pins, corrugated 
nails, staples (other than those of heading No. 83.05) and similar articles, 
of iron or steel, whether or not with 
heads of other material, but excluding such articles with heads of copper.  CTH 
73.18 Screws, bolts, nuts, coach screws, screw 
hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel.  CTH 
73.19  Sewing needles, knitting needles, 
bodkins, crochet hooks, embroidery 
stilettos and similar articles, for use in 
the hand, of iron or steel; safety pins and other pins of iron or steel, not  elsewhere specified or included. CTH 
73.20  Springs and leaves for springs, of iron 
or steel. CTH G/RO/W/111/Rev.3 
Page 202  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
73.21  Stoves, ranges, grates, cookers 
(including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and 
similar non-electric domestic 
appliances and parts thereof, of iron or steel. CTH 
73.22  Radiators for central heating, not 
electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or 
conditioned air), not electrically heated, 
incorporating a motor-driven fan or blower, and parts thereof, of iron or steel. CTH 
73.23  Table, kitchen or other household 
articles and parts thereof, of iron or steel; iron or steel wool; pot scourers 
and scouring or polishing pads, gloves 
and the like, of iron or steel. CTH 
73.24  Sanitary ware and parts thereof, of iron 
or steel. CTH 
73.25  Other cast articles of iron or steel.  CTH 
73.26 Other articles of iron or steel CTH 
  G/RO/W/111/Rev.3 
 Page 203 
 
 
  CHAPTER 74 
Primary Rules  
 
Notes  
 
1. For the purposes of this Chapter, assembly oper ations, other than simple assembly operations, 
of goods of this Chapter are to be considered  as substantial transformation. Simple assembly 
operations include…(to be drafted) 
 
2. A change of classification solely by virtue of co iling of bars or rods to wire or uncoiling wire 
to bars or rods is not considered  to be substantial transformation. 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 74 Copper and articles thereof   
74.01  Copper mattes; cement copper 
(precipitated copper).  CTH 
74.02  
 Unrefined copper; copper anodes for 
electrolytic refining.  CTH 
74.03 Refined copper and copper alloys, 
unwrought. As specified for subheadings  
  - Refined copper :  
7403.11 --   Cathodes and sections of cathodes CTH  
7403.12 --   Wire-bars CTH 
7403.13 --   Billets CTH 
7403.19 --   Other CTH 
 - Copper alloys :  
7403.21 --   Copper-zinc base alloys (brass) CTSH 
7403.22 --   Copper-tin base alloys (bronze) CTSH 
7403.23 --   Copper-nickel base alloys (cupro-
nickel) or copper-nickel-zinc base alloys (nickel silver) CTSH 
7403.29 --   Other copper alloys (other than master 
alloys of heading No. 74.05) CTSH 
74.04  Copper waste and scrap.  The origin shall be the country where 
copper waste and scrap of this heading 
are derived from manufacturing or 
processing operations or from consumption  
74.05  Master alloys of copper.  CTH 
74.06  Copper powders and flakes.  As specified for subheadings  
7406.10 - Powders of non-lamellar stru cture CTSH, except from split subheading 
ex7406.20(a)  
7406.20 - Powders of lamellar structure; flakes As specified for split subheadings 
ex7406.20(a) -- Powders of lamellar structure   CTSHS   
ex7406.20(b)  -- Flakes  CTH G/RO/W/111/Rev.3 
Page 204  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
74.07  Copper bars, rods and profiles.  CTH 
74.08  Copper wire.  [CTH provided that the cross-sectional 
area of the rod is reduced by at least 
25%.]  
74.09  Copper plates, sheets and strip, of a 
thickness exceeding 0.15 mm.  As specified for split headings  
ex74.09(a) - Cold-rolled   CTHS 
ex74.09(b)  - Other  CTH 
74.10  Copper foil (whether or not printed or 
backed with paper, paperboard, plastics or similar backing materials) of 
a thickness (excluding any backing) not 
exceeding 0.15 mm.  CTH 
74.11  Copper tubes and pipes.  CTH 
74.12  Copper tube or pipe fittings (for 
example, couplings, elbows, sleeves).  CTH 
74.13  Stranded wire, cables, plaited bands 
and the like, of copper, not electrically 
insulated.  CTH 
74.14  Cloth (including endless bands), grill 
and netting, of copper wire; expanded metal of copper.  CTH 
74.15  Nails, tacks, drawing pins, staples 
(other than those of heading No. 83.05) and similar articles, of copper or of 
iron or steel with heads of copper; 
screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper.  CTH 
74.16  Copper springs.  CTH 
74.17  Cooking or heating apparatus of a kind 
used for domestic purposes, non-electric, and parts thereof, of copper.  CTH 
 
74.18  Table, kitchen or other household 
articles and parts thereof, of copper; 
pot scourers and scouring or polishing 
pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper.  CTH 
74.19  Other articles of copper . As specified for subheadings  
7419.10 - Chain and parts thereof CTH 
 - Other :  
7419.91 --   Cast, moulded, stamped or forged, but 
not further worked CTH 
7419.99 --   Other CTSH