No L 130/18 Official Journal of the European Communities » 25. 5.9 COMMISSION REGULATION (EEC) No 1364/91 of 24 May 1991 deterimining the origin of textiles and textile articles falling within Section XI of the combined nomenclature THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 802/68 of 27 June 1968 on the common definition of the concept of origin of goods ('), as last amended by Regulation (EEC) No 456/91 (%), and in particular Article 14 thereof, Whereas firstly : — Article 5§ of Regulation (EEC) No 802/68 lays down that a product, in the production of which two or more countries were concerned, shall be regarded as originating in the country in which the last substantial process or operation that is economically justified was performed, having been carried out in an undertaking equipped for the purpose, and resulting in the manu- facture of a new product or representing an important stage of manufacture, — in order to take account of the complexity of certain manufacturing processes, it is necessary to adopt provisions in order to specify the application of this Article 5 in relation to particular products, — with regard to textiles and textile articles *falling within Section XI of the combined nomenclature, the criteria laid down in Article 5 may be considered to be fulfilled where the products obtained have under- gone one complete process constituting an important stage of manufacture ; this is normally the case where the working or processing results in the product obtained receiving a classification under a heading other than those covering the various materials utilized ; it is necessary, however, in the case of certain textile products to lay down specific conditions, either additional to the rule of the change of heading or by way of exception to this rule; Whereas secondly : — some of the provisions presently applied to interpret Article 5 of Regulation (EEC) No 802/68 use the Common Customs Tariff nomenclature, which is itself based on the Customs Cooperation Council nomen- clature, — this has been replaced by the harmonized commodity description and coding system which is applied in the Community by means of the combined nomenclature, () OJ No L 148, 28. 6. 1968, p. 1. () OJ No L 54, 28. 2. 1991, p. 4. — it is therefore necessary to adapt as appropriate the relevant provisions to take account of this change in nomenclature ; Whereas thirdly — it is appropriate to integrate in a single text all the provisions on textiles and textile articles falling within Section XI of the combined nomenclature adopted by the Commission to interpret Regulation (EEC) No 802/68 in accordance with the procedure defined in Article 14 thereof, with a view to facilitating the work of users and customs administration, — this integration has to be accompanied by some modi- fications of the presentation or the wording of the existing provisions, — it is desirable on this occasion to reformulate the provisions relating to printed or dyed fabrics, inclu- ding knitted or crocheted fabrics, with a view to clari- fying their content, — it is also desirable to separately specify grege silk and silk waste as products on the basis of which working or processing may be carried out, to avoid any confu- sion as to whether they are products already prepared for spinning, which point has also been covered in an explanatory note ; — it is also necessary to modify the provisions adopted in interpretation of Article 5 of Regulation (EEC) No 802/68 in relation to textile yarns to take into account the Judgment of the Court of Justice of 23 March 1983 in Case 162/82(%; a new rule for dyeing and printing of yarn has now been formulated as'a result of detailed studies of manufacturing operations and following consultations with the economic sector concerned ; this rule closely reflects the manufactu- ring realities involved in dyeing and printing of yarn and confirms the objective distinction between the nature of such operations carried out on yarn and on fabrics ; Whereas the provisions of this Regulation are in accor- dance with the opinion of the Committee on Origin, HAS ADOPTED THIS REGULATION : Article 1 This Regulation lays down, for textiles and textile articles falling within Section XI of the combined nomenclature, the working or processing which shall be regarded as () [1983] ECR, p. 1101.