Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations

Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 63.1(1)* of the Customs Tariff**, is pleased hereby to make the annexed Regulations for determining the country of origin of goods imported from a NAFTA country for the purpose of specifying that certain goods be marked, effective on the day on which section 133 of An Act to implement the North American Free Trade Agreement, being chapter 44 of the Statutes of Canada, 1993, comes into force. S.C. 1993, c. 44, s. 133 R.S., c. 41 (3rd Supp.) [Repealed, SOR/2018-116, s. 8] For the purposes of these Regulations, Act means the Customs Tariff; (Loi) applicable change in tariff classification means, with respect to materials incorporated into goods, a change in tariff classification specified in a rule set out in Schedule III for the tariff provision under which the goods are classified; (changement de classement tarifaire applicable) commingled means physically combined or mixed in inventory; (combiné) CUSMA country means a party to the Canada–United States–Mexico Agreement; (pays ACEUM) direct physical identification means identification by visual or other organoleptic examination; (identification directe) domestic materials means materials whose country of origin as determined under these Regulations is the same country as the country in which the goods are produced; (matière d’origine nationale) enterprise means any entity constituted or organized under applicable laws, whether or not for profit and whether privately owned or governmentally owned, including any corporation, trust, partnership, sole proprietorship, joint venture or other association; (entreprise) foreign materials means materials whose country of origin as determined under these Regulations is not the same country as the country in which the goods are produced; (matière étrangère) form in which those goods were imported means the condition of the goods before they underwent an applicable change in tariff classification; (forme sous laquelle les marchandises ont été importées) fungible goods means goods that are interchangeable for commercial purposes with other goods and whose properties are essentially identical; (marchandises fongibles) fungible materials means materials that are interchangeable for commercial purposes with other materials and whose properties are essentially identical; (matières fongibles) General Rules means the General Rules for the Interpretation of the Harmonized System set out in the schedule to the Act; (Règles générales) incorporated means physically incorporated into goods as a result of production in respect of those goods; (incorporé) indirect materials means goods used in the production, testing or inspection of other goods but not incorporated into those other goods, or goods used in the maintenance of buildings or the operation of equipment associated with the production of other goods, and includes fuel and energy, tools, dies and moulds, spare parts and materials used in the maintenance of equipment and buildings, lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings, gloves, glasses, footwear, clothing, safety equipment and supplies, equipment, devices and supplies used for testing or inspecting the other goods, catalysts and solvents, and any goods not referred to in paragraphs (a) to (g) that are not incorporated into those other goods but the use of which in the production of those other goods can reasonably be demonstrated to be part of the production; (matière indirecte) materials means goods that are incorporated into other goods, and includes a part, a component and an ingredient; (matière) minor processing, in respect of goods, means mere dilution with water or any other substance that does not materially alter the characteristics of the goods, cleaning, including removal of rust, grease, paint or any other coating, applying any preservative or decorative coating, including any lubricant, protective encapsulation, preservative or decorative paint, or metallic coating, trimming, filing or cutting off small amounts of excess material, unloading, reloading or any other operation necessary to maintain the goods in good condition, [Repealed, SOR/2013-100, s. 3] testing, marking, sorting or grading, repairs or alterations, washing, laundering or sterilizing, textile decorative processes incidental to the production of textile goods, other than apparel, such as edge pinking, whipping, folding and rolling, fringing and fringe knotting, piping, bordering, minor embroidery, hemstitching, embossing, dyeing and printing, or ornamental or finishing operations incidental to apparel assembly and designed to enhance the marketing appeal or the ease of care of the goods, such as embroidery, hemstitching and sewn appliqué work, stone or acid washing, printing and piece dyeing, preshrinking and permanent pressing, and the attachment of accessories, notions, trimmings and findings; (traitement mineur) person means a natural person or an enterprise; (personne) production means growing, mining, harvesting, fishing, trapping, hunting, manufacturing, processing or assembling goods; (production) repair or alteration does not include an operation or process that either destroys the essential character of any goods or creates new or commercially different goods; (réparations ou modifications) simple assembly means the fitting together of five or fewer parts, all of which are foreign parts, other than screws, bolts or other fasteners, by bolting, gluing, soldering, sewing or any other means without more than minor processing; (montage simple) tariff provision means a heading, subheading or tariff item; (poste tarifaire) ultimate purchaser means, with respect to goods, the last person in Canada who purchases the goods in the form in which those goods were imported, whether or not that purchaser is the last person to use the goods; (dernier acheteur) usual container means the container in which goods ordinarily reach their ultimate purchaser. (contenant usuel) For the purpose of determining the materials that impart the essential character of goods under sections 5 to 7, the only materials that shall be taken into consideration are those materials, including materials produced by the producer of the goods and materials that are classified under the same tariff provision as that under which the goods are classified, that are incorporated into those goods and in respect of which there is not an applicable change in tariff classification; and the factors to be taken into consideration are the following, namely, the nature of each of the materials, such as the volume, weight and value of the material, the quantity of each of the materials, and the role of each of the materials with regard to the use of the goods. For the purposes of these Regulations, the country or countries of origin of materials shall be determined under these Regulations. Goods set out in Schedule I that are imported from a CUSMA country shall be marked so as to indicate their country or countries of origin as determined under these Regulations. Subsection (1) does not apply to goods set out in Schedule II. The outermost usual container of goods referred to in any of items 10 to 14 and 18 of Schedule II shall be marked with the country or countries of origin of the goods contained in that outermost usual container. The country of origin of goods is the country in which the goods are wholly obtained or produced; the goods are produced exclusively from domestic materials; each of the foreign materials incorporated into the goods undergoes an applicable change in tariff classification and satisfies any other applicable requirements of these Regulations; or a good is considered to originate under a Chapter Note set out in Schedule III. For the purpose of paragraph (1)(a), goods are wholly obtained or produced in a country if the goods are mineral goods extracted in that country; vegetables or other goods harvested in that country; live animals born and raised in that country; goods obtained from hunting, trapping or fishing in that country; fish, shellfish or other marine life taken from the sea by vessels registered or recorded with that country and flying its flag; goods produced on board factory ships from goods referred to in paragraph (e), where the factory ship is registered or recorded with that country and is flying its flag; goods taken by that country or by a person of that country, from or beneath the seabed outside territorial waters, where that country has the right to exploit that seabed; goods taken from outer space, where the goods are obtained by that country or by a person of that country; waste and scrap derived from production in that country, or used goods collected in that country, where those used goods are fit only for the recovery of raw materials; or goods produced in that country exclusively from goods referred to in any of paragraphs (a) to (i), or from derivatives of such goods, at any stage of production. Except in the case of goods that are described in the schedule to the Act as a set or are classified as a set pursuant to Rule 3 of the General Rules, where the country of origin of goods cannot be determined under section 4, the country or countries of origin of the goods shall be the country or countries of origin of the single material that imparts the essential character of the goods. Where the single material that imparts the essential character of the goods is a fungible material and has been commingled so that direct physical identification of the country or countries of origin of each fungible material is not practical, the country or countries of origin of that material shall be determined, at the choice of the importer of the goods, under subsection (1) or on the basis of an inventory management method set out in Part 1 of Schedule 8 to the CUSMA Rules of Origin Regulations. [Repealed, SOR/2002-129, s. 1] Where the country or countries of origin of goods cannot be determined under section 4 or 5 and the goods are described in the schedule to the Act as a set or mixture, or are classified as a set or mixture or as composite goods pursuant to Rule 3 of the General Rules, the country or countries of origin of the goods shall be the country or countries of origin of all the materials that merit equal consideration as imparting the essential character of the goods. Where the country or countries of origin of goods cannot be determined under any of sections 4 to 6, the country or countries of origin of the goods shall be if the goods are produced by only minor processing, the country or countries of origin of all the materials that merit equal consideration as imparting the essential character of the goods; if the production of the goods is by simple assembly and the parts that merit equal consideration as imparting the essential character of the goods have the same country of origin, the country of origin of those parts; or in any other case, the last country in which the goods underwent production. Notwithstanding sections 4 to 7, where any goods are originating goods under the CUSMA Rules of Origin Regulations and the country of origin of the goods is not determined to be a single CUSMA country under section 4 or 5, the country of origin of those goods shall be the last CUSMA country in which the goods underwent production, other than minor processing, if a Certificate of Origin under the Proof of Origin of Imported Goods Regulations has been completed and signed for the goods. Where the country of origin of imported goods is determined to be Canada under any of sections 4 to 7 and the goods have undergone production, other than minor processing, in another CUSMA country before their importation, the country of origin of the goods shall be the last CUSMA country in which the goods underwent that production. Subject to subsection (2), where two or more fungible goods have different countries of origin and have been commingled, all of the countries of origin of those fungible goods shall be the countries of origin of those commingled goods. Where fungible goods have been commingled so that direct physical identification of the countries of origin of the goods is not practical, the country or countries of origin of each of the fungible goods shall be determined, at the choice of the importer of the goods, under subsection (1) or on the basis of an inventory management method set out in Part 2 of Schedule 8 to the CUSMA Rules of Origin Regulations. Foreign materials that are incorporated into goods and do not undergo an applicable change in tariff classification or satisfy any other applicable requirements of these Regulations shall be disregarded in determining the country or countries of origin of the goods in the case of goods classified under any of Chapters 50 to 63 of the List of Tariff Provisions, if the combined weight of the foreign materials does not exceed 7% of the total weight of the goods; and in the case of goods classified under any other chapter of the List of Tariff Provisions, other than under any of Chapters 1 to 4, 6 to 8, 11, 12, 15, 17 and 20, if the value of the foreign materials is not more than 7% of the value of the goods, or 10% where the goods are classified under Chapter 22 of that List. For the purpose of this section, the value of materials is, at the choice of the importer of the goods, their value for duty, as defined in subsection 2(1) of the Customs Act, except that for the purpose of determining that value, the reference in section 55 of that Act to “in accordance with regulations made under the Currency Act” shall be read as a reference to “in accordance with subsection 2(1) of the CUSMA Rules of Origin Regulations”; or their value determined in accordance with Schedule 6 to the CUSMA Rules of Origin Regulations, with any modifications that the circumstances require. For the purpose of this section, the value of any goods is, where the importer of the goods has chosen that the value of the materials incorporated into the goods be determined under paragraph (2)(a), their value for duty, as defined in subsection 2(1) of the Customs Act, except that for the purpose of determining that value, the reference in section 55 of that Act to “in accordance with regulations made under the Currency Act” shall be read as a reference to “in accordance with subsection 2(1) of the CUSMA Rules of Origin Regulations”; and where the importer of the goods has chosen that the value of the materials incorporated into the goods be determined under paragraph (2)(b), their value determined in accordance with Schedule 6 to the CUSMA Rules of Origin Regulations, with any modifications that the circumstances require, as though they were a material. The following materials shall be disregarded in determining whether goods undergo an applicable change in tariff classification or satisfy any other applicable requirements of these Regulations: [Repealed, SOR/2013-100, s. 4] accessories, spare parts or tools that are delivered, classified and shipped with the goods; packing materials and containers in which the goods are packed for shipment; and indirect materials. For greater certainty, an applicable change in tariff classification includes a change to goods from other goods that are classified under the same tariff provision, where such a change is specified in a rule set out in Schedule III for the tariff provision under which the goods are classified. A foreign material incorporated into goods shall not be considered to have undergone an applicable change in tariff classification or to satisfy any other applicable requirements of these Regulations by reason of the change from one tariff classification to any other merely as the result of a change in the end use of the goods; the change from one tariff classification to any other merely as the result of the dismantling or disassembly of the goods; [Repealed, SOR/2013-100, s. 5] the mere dilution with water or any other substance that does not materially alter the characteristics of the material; or the mere collection of parts so that the collection of parts is classified as if it were an assembled good pursuant to Rule 2(a) of the General Rules. [Repealed, SOR/95-447, s. 1] Goods for Personal or Household Use Bakeware and cookware made of aluminum Bakeware and cookware made of cast iron Bath mats, towels and wash cloths, knitted or woven Batteries, dry cell Blankets Brushes, including toothbrushes and their handles Candles Cards, the following: credit and identification, made of any material that has a diameter that exceeds, or a side the length of which exceeds, ½ inch (1.27 cm) and that is imported in sheet form or otherwise Chrome-plated ware and utensils for use in serving food and beverages Cigar and cigarette lighters, except lighters for incorporation into motor vehicles Clocks and movements, except clocks and movements for use as original equipment by motor vehicle manufacturers Containers, thermostatic, the following: carafes, flasks, jars, jugs and vacuum bottles, and refills or inserts therefor Cutlery, chrome-plated or stainless steel Dishes and ornaments made of china earthenware, ironstone, porcelain, semi-porcelain, stoneware or white granite Electronic equipment, the following: phonographs, radio receiving sets, radio-phonograph sets, radio-phonograph-television sets, record players, tape recorders and television receiving sets Ironing board covers and pads Kitchenware made of metal or plastic, coated, lithographed, painted or otherwise, the following: bread boxes, cake humidors, canisters, foil and paper dispensers, range sets, serving ovens and step-on waste cans Knives, the following: jack, pen and pocket; scissors and shears Lawn mowers (powered) Matches in books, boxes or folders Pencils Pens, the following: ballpoint and fountain; and nib penholders Pillowslips and sheets made of cotton Razor blades (safety type) Thermometers Tiles, glazed, unglazed and ceramic mosaic, the following: hearth, floor and wall Umbrellas Utensils, kitchen type and chrome-plated or stainless steel Watch bracelets (expansion type) Hardware Caps, made of metal, lithographed or printed, for containers, the following: lug, screw and vacuum Copper tubing Drapery I-beam rails, made of aluminum, brass, steel or other metals or plastic, and component parts of drapery I-beam rails Electrical measuring devices for panel mounting designed to indicate alternating or direct current microamperes, milliamperes or amperes, millivolts, volts or kilovolts and such other variables as pressure, resistance and temperature that may be translated into alternating or direct current or voltage Glass in panes or sheets, the following: common or colourless window, laminated, plate and sheet Goods made of porcelain for electrical use Files and rasps Sink strainers (basket type) Tubes, electronic Twines, the following: baler and binder Wire insect screening Iron pipes and tubes Novelties and Sporting Goods Articles in the style of North American Indian handicrafts [Repealed, SOR/2002-129, s. 5] Bicycles Decorations, novelties and ornaments Enamelled emblems and silver-plated or sterling silver bracelets, brooches, pins and spoons, all designed as souvenirs of Canada, its provinces, territories, cities, towns or other geographical locations Gift wrappings, the following: bindings, braids, ribbons, tapes, ties and trimmings, made chiefly or wholly of textile fibres Toys, games and athletic and sporting goods Paper Products Boxes and cartons, empty folding or set up, made of paper, paper board, plain or corrugated fibre or fibre board, for use as shipping containers Paper matter and products, lithographed or printed Apparel Boots, shoes and slippers Brassieres, corselettes, garter belts, girdles and lacing corsets Fabrics, braided or woven, containing rubber yarns, not exceeding 12 inches (30.48 cm) in width; boot and shoe laces Gloves made partially or wholly of leather Hair pieces, the following: wigs, half wigs, switches, postiches, pony tails, toupees and other types of hair pieces designed to be worn on the head of a person Handbags and purses, except handbags and purses made of beads, metal mesh or similar material Hats, including berets, bonnets, caps, hoods and shapes made of felt fur, wool felt and wool-and-fur felt Knitted garments Raincoats and rain wear made of plastic Apparel made substantially or wholly of natural or synthetic textile fibres Horticultural Products Tubers, tuberous roots and rhizomes, dormant, in growth or in flower, of paeonias Tubers, tuberous roots, corms, crowns and rhizomes, dormant, of irises or other perennials, except begonias Tubers, tuberous roots, or rhizomes, in growth or in flower, of begonias Bulbs, dormant or in growth, except tulip bulbs Unrooted cuttings or slips of fruit or nut trees, shrubs or bushes Trees, shrubs, bushes, vines, or seedling stock, grafted or not, including those capable of bearing fruit, when in a usual container Christmas trees, rooted or unrooted, when in a usual container Rose bushes, grafted or not, except cut roses, when in a usual container Goods of Steel or Aluminum Goods of steel that are classified under headings 72.06 through 72.15, subheadings 7216.10 through 7216.50 or subheading 7216.99, headings 72.17 through 72.29, subheading 7301.10, 7302.10, 7302.40 or 7302.90 or headings 73.04 through 73.06, except wire Goods of aluminum that are classified under heading 76.01 or headings 76.04 through 76.09 and castings or forgings that are classified under subheading 7616.99, except wire (other than barbed wire) Goods for charitable purposes and not for the purpose of sale Goods that are gifts or bequests Goods that are antiques or goods produced more than 20 years prior to importation Used goods, with the exception of iron pipes and tubes and goods of steel or aluminum that are referred to in item 7 of Schedule I Goods that are for the exclusive use of the importer or the importer’s employees and not for resale to the general public, with the exception of iron pipes and tubes and goods of steel or aluminum that are referred to in item 7 of Schedule I Goods imported for use by the importer and not intended for sale in the form in which they were imported Goods that are imported under tariff item No. 9808.00.00, 9809.00.00 or 9810.00.00 Goods that are imported for subsequent exportation from Canada, with the exception of iron pipes and tubes and goods of steel or aluminum that are referred to in item 7 of Schedule I Goods that, for purposes of temporary duty-free admission, are in transit or in bond or otherwise under customs control Goods that are incapable of being marked Goods that cannot be marked prior to exportation without causing them injury Goods that cannot be marked except at a cost that is substantial in relation to their value for duty so as to discourage their exportation Goods that cannot be marked without materially impairing their function or substantially detracting from their appearance Goods that are in a container that is marked in a manner that will reasonably indicate their origin to the ultimate purchaser Goods that are crude substances Goods that are to undergo production in Canada by the importer, or on the importer’s behalf, in a manner that would result in their becoming goods the country of origin of which is Canada Goods in respect of which, by reason of their character or the circumstances of their importation, the ultimate purchaser would reasonably know their country of origin even though the goods are not marked with country of origin Goods that are imported without the required marking and cannot be marked after their importation except at a cost that would be substantial in relation to their value for duty, provided that the failure to mark the goods before importation was not for the purpose of avoiding compliance with the marking requirement Goods that are original works of art Goods that are classified under subheading No. 6904.10, or heading No. 85.41 or 85.42, other than goods that are so classified by reason of their having undergone a non-qualifying operation specified in section 13 of these Regulations Goods in respect of which there is no ultimate purchaser In accordance with Schedule I to these Regulations, only some goods are required to be marked so as to indicate the country of origin. For the packaging and labelling of food products, the requirements of the Safe Food for Canadians Act continue to apply. A change to edible flours or meals of any of subheadings 0210.91 through 0210.99 from any other good of that subheading or any other subheading, including another subheading within that group, except from other edible flours or meals of Chapter 2; or A change to any other good of subheadings 0210.91 through 0210.99 from any other chapter. For the purposes of headings 03.02 through 03.03, fry of heading 03.01 means immature fish at a post-larval stage and includes fingerlings, parr, smolts and elvers. A change to sour cream or kephir of subheading 0403.90 from any other good of that subheading or any other subheading; or A change to any other good of subheading 0403.90 from any other chapter. A change to a good of subheading 0405.20 containing more than 50 per cent by weight of milk solids from any other heading; or A change to any other good of subheading 0405.20 from any other subheading. Notwithstanding the tariff shift rules of this section, an agricultural or horticultural good grown in the territory of a country shall be treated as a good of that country even if grown from a seed, bulb, root stock, cutting, slip, graft, shoot, bud or other live part of a plant, imported from another country. A change to crushed, ground or powdered vegetables of any of subheadings 0712.20 through 0712.90 from any other good of that subheading or any other subheading, including another subheading within that group; A change to mixtures of vegetables of subheading 0712.90 from any other good of that subheading or any other subheading; or A change to any other good of subheadings 0712.20 through 0712.90 from any other chapter. A change to celery seeds, crushed or ground, of subheading 1209.91 from any other good of that subheading or any other chapter; or A change to any other good of subheading 1209.91 from any other chapter. A change to a preparation of subheading 2106.90 containing more than 50 per cent by weight of milk solids from any other subheading, except from headings 04.01 through 04.06 or dairy preparations of subheading 1901.90 containing more than 10 per cent by weight of milk solids; or A change to any other good of subheading 2106.90 from any other subheading. A change to a beverage of subheading 2202.90 containing more than 50 per cent by weight of milk solids from any other subheading, except from headings 04.01 through 04.06 or dairy preparations of subheading 1901.90 containing more than 10 per cent by weight of milk solids; or A change to any other good of subheading 2202.90 from any other subheading. A change to kirschwasser or ratafia of subheading 2208.90 from any other good of that subheading or any other subheading; or A change to any other good of subheading 2208.90 from any other subheading. A change to a preparation of subheading 2309.90 used in animal feeding containing more than 50 per cent by weight of milk solids from any other heading, except from headings 04.01 through 04.06 or dairy preparations of subheading 1901.90 containing more than 10 per cent by weight of milk solids; or A change to any other good of subheading 2309.90 from any other heading. Notwithstanding the tariff shift rules of this Chapter, where a good of Chapter 27 is the product of a chemical reaction, the country of origin of the good shall be the country in which the good underwent that chemical reaction. For the purposes of this Chapter, a chemical reaction is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. For the purposes of heading 27.10, the country of origin of a good shall be the country in which the good underwent either of the following processes: Atmospheric distillation – A separation process in which petroleum oils are converted in a distillation tower into fractions according to boiling point and the vapour then condensed into different liquefied fractions. Liquefied petroleum gas, naphtha, gasoline, kerosene, diesel or heating oil, light gas oils and lubricating oil are produced from petroleum distillation; or Vacuum distillation – Distillation at a pressure below atmospheric but not so low that it would be classed as molecular distillation. Vacuum distillation is useful for distilling high-boiling and heat-sensitive materials such as heavy distillates in petroleum oils to produce light to heavy vacuum gas oils and residuum. In some refineries gas oils may be further processed into lubricating oils. For the purposes of heading 27.10, the country of origin of a good shall be the country in which the good underwent direct blending. Direct blending is defined as a refinery process whereby various petroleum streams from processing units and petroleum components from holding or storage tanks combine to create a finished product, with pre-determined parameters, of heading 27.10, provided that the non-originating materials constitute no more than 25 per cent by volume of the good. A change to subheadings 2707.10 through 2709.91 from any other heading; or A change to subheadings 2707.10 through 2707.91 from any other subheading within heading 27.07, whether or not there is also a change from any other heading, provided that the good resulting from such change is the result of a chemical reaction. A change to subheadings 2710.12 through 2710.99 from any other heading; A change to a good of any of subheadings 2710.12 through 2710.99 from any other good of that subheading or any other subheading within that group, whether or not there is also a change from any other heading, provided that the good resulting from such change is the result of atmospheric distillation, vacuum distillation or a chemical reaction; or A change to a good of any of subheadings 2710.12 through 2710.99 from any other good, provided that the good resulting from such change is the result of direct blending. Notwithstanding the tariff shift rules of Chapter 28, 29, 31, 32 or 38, where a good of Chapter 28, 29, 31, 32 or 38 is the product of a chemical reaction, the country of origin of the good shall be the country in which the good underwent that chemical reaction. A chemical reaction is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. Where a good of Chapter 28 or 29 is subject to purification that results in the elimination of not less than 80 per cent of the impurities, the country of origin of that good shall be the country in which that purification occurred. Where a good of Chapter 29 is subject to isomer separation, the country of origin of that good shall be the country in which the isolation or separation of isomers from mixtures of isomers occurred. A foreign material or component will not be deemed to have satisfied all applicable requirements of these tariff shift rules by reason of a change from one classification to another merely as the result of the separation of one or more individual materials or components from an artificial mixture unless the isolated material or component, itself, also underwent a chemical reaction. A change to raw hides or skins of any of headings 41.01 through 41.03 which have undergone a tanning (including a pre-tanning) process which is reversible from any other good of that heading or any other chapter; or A change to any other good of headings 41.01 through 41.03 from any other chapter. A change to a surface-covered plywood of heading 44.12 from any other good of that heading or any other heading; or A change to any other good of heading 44.12 from any other heading. A change to heading 60.01 from any other heading; or A change to a fabric of heading 60.01, impregnated, coated, covered or laminated with rubber, plastics or other materials, from any other fabric of heading 60.01, provided that the impregnation, coating, covering or lamination constitutes 20 per cent or more by weight of the good. For the purposes of this Chapter, substantial assembly means the sewing together or other assembly of all the major garment parts of a good of this Chapter; or six or more garment parts of a good of this Chapter. For the purposes of this Chapter, major garment parts means integral components of a garment, but does not include parts such as collars, cuffs, waistbands, plackets, pockets, linings, paddings or accessories. A change to any good of this chapter from any other good of this chapter or any other chapter, provided that the change is the result of substantial assembly; or A change to any good of this chapter, for which no sewing or other assembly is required, from any other chapter. A change to any good of this chapter from any other good of this chapter or any other chapter, provided that the change is the result of substantial assembly. The country of origin of a good of heading 63.09 shall be the country in which the good is last collected and packaged for shipment. The country of origin of a worn-out article of heading 63.10 shall be the country in which the good is last collected and packaged for shipment. A change to a quilted good of heading 63.02 from any other heading, except from subheading 6307.90, provided that both the cutting of the top and bottom fabrics and the assembly of the quilted good are performed entirely in one country; or A change to a non-quilted good of heading 63.02 from any other heading, provided that the production includes cutting and hemming all sides and a significant sewing or other assembly operation with respect to the good. A change to a quilted good of heading 63.03 from any other heading, except from subheading 6307.90, provided that both the cutting of the top and bottom fabrics and the assembly of the quilted good are performed entirely in one country; A change to a curtain, drape, curtain valance or bed valance of heading 63.03 from any other heading, provided that the production includes cutting and hemming all sides and a significant sewing or other assembly operation with respect to the good; or A change to any other good of heading 63.03 from any other heading, except from headings 51.11 through 51.13, 52.08 through 52.12, 53.10 through 53.11, 54.07 through 54.08, 55.12 through 55.16, 58.01 through 58.02 or 60.01 through 60.06. A change to a quilted good of heading 63.04 from any other heading, except from subheading 6307.90, provided that both the cutting of the top and bottom fabrics and the assembly of the quilted good are performed entirely in one country; A change to a pillow cover or pillow sham of heading 63.04 from any other heading; or A change to any other good of heading 63.04 from any other heading, except from headings 51.11 through 51.13, 52.08 through 52.12, 53.10 through 53.11, 54.07 through 54.08, 55.12 through 55.16, 58.01 through 58.02 or 60.01 through 60.06. For purposes of this Chapter, the term formed uppers, means uppers, with closed bottoms, that are shaped by lasting, moulding or otherwise, but not by simply closing at the bottom. A change to an article of feather or down of heading 67.01 from any other good of that heading or any other heading; or A change to any other good of heading 67.01 from any other heading. A change to subheadings 7108.11 through 7108.20 from any other subheading, including another subheading within that group; or A change to a good of subheading 7108.12 from any other good of that subheading or any other subheading, provided that the non-originating materials of subheading 7108.12 undergo electrolytic, thermal or chemical separation or alloying. A change to foil of heading 75.06 of a thickness of 0.15 mm or less from any other good of that heading or any other heading; or A change to any other good of heading 75.06 from any other heading.