Offizielle tarifliche Einreihungsentscheidungen der Europäischen Kommission
4 Einreihungsverordnungen
Footwear not covering the ankle and not identifiable as men's or women's footwear, with insoles of a length of more than 24 cm. The outer sole is made of rubber and the mid-sole of low-density polymers. The upper consist of pieces of textile, leather and plastics. Grey textile material covers the whole surface of the upper with the exception of a piece of white textile (felt) at the heel of the footwear. This white textile material is covered by several pieces of grey leather. It is covered main
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 4(a)(b) to Chapter 64 of the Combined Nomenclature, Additional Note 1 to Chapter 64 and the wording of CN codes 6404 and 6404 11 00. When identifying the constituent material of the upper within the meaning of Note 4(a) to Chapter 64, no account is to be taken of the grey piece of plastic covering the front of the shoe [a (1)], because it is protecting the toes by reinforcing the grey textile material underneath. Likewise, no account is to be taken of the four vertical straps of textile [1 (1)] on both sides of the footwear, because they are reinforcing the sides of the footwear, and of the textile loop at the heel of the footwear, because it is an accessory serving to aid when putting the shoes on. Also likewise, no account is to be taken of the pieces of grey leather attached to the grey textile material on both sides of the footwear [A (1)], since they are also reinforcing the sides of the footwear. The white textile material [2 (1)] cannot be considered to be a constituent material of the upper either, because it is not even partly exposed on the outside surface of the footwear (see the CN EN to Chapter 64, General, (1)(a), first sentence of second paragraph). Whereas, the pieces of grey leather [B, C, D (1)] that are mainly or partly covering the white textile material [2 (1)] (see photos Nos 655 B and 655 C) qualify as constituent materials of the upper, since their surface is partly or totally exposed on the outside surface and they are neither accessories nor reinforcements. The black impermeable textile material underneath the dark grey plastic material at the heel of the footwear [b (1)] does not qualify as constituent material of the upper, because it is only an insert that hinders water penetrating through the openings of the piece of plastic. Therefore, the piece of dark grey plastic at the heel of the footwear also qualifies as constituent material of the upper within the meaning of Note 4(a) to Chapter 64. The grey textile materials qualify as constituent material of the upper within the meaning of Note 4(a) to Chapter 64, because they are attached to each other and to the other aboveidentified constituent materials of the upper [B, C, D, b (1)] by means of a durable method of assembling (see the CN EN to Chapter 64, General, (1) (a), last phrase of second paragraph, together with (1) (c), last phrase of second paragraph). Moreover, the aboveidentified constituent materials of the upper [B, C, D, b (1) and the grey textile materials] (see photo No 655 C), have the characteristics of an upper, that is to say, provide sufficient support for the foot to enable the wearer to walk in the footwear (see the second phrase of the first paragraph of Additional Note 1 to Chapter 64). After removal of the abovementioned reinforcements and accessories (see photo No 655 C) the grey textile materials have a greater external surface area than the other materials [B, C, D, b (1)] identified above as constituent materials of the upper and, therefore, the footwear is considered to have an upper of textile materials within the meaning of Note 4(a) to Chapter 64. The part of the sole in contact with the ground is of rubber within the meaning of Note 4(b) to Chapter 64. Thus, the footwear has an outer sole of rubber. Documented CN 2026 code: 64041100.
Item 1: Training-shoes, with outer soles of coarsely-patterned rubber or plastics, and uppers of textile material, on the outside of which strips of leather and/or plastic are sewn in various combinations, covering up to approximately 70 % of the surface. (See sketch Nos. 1 to 6)
Classification is determined by general rules 1 and 6 for the interpretation of the combined nomenclature by notes 3 and 4 (a) and the additional note 1 to Chapter 64 and by the wording of CN codes 6404 and 6404 11 00. After the removal of the strips of leather and/or plastics-coated textile material, all of which are regarded as reinforcements, the external surface area of the uppers consists entirely of textile material. Documented CN 2026 code: 64041100.
23. Dez. 1992
Item 3: Training-shoes, with outer soles of plastic, and uppers of textile on which pieces of leather (65 %) and plastic (18 %) are sewn at various points. (See sketch No 7)
Classification is determined by general rules 1 and 6 for the interpretation of the combined nomenclature, by notes 3 and 4 (a) and the additional note 1 to Chapter 64 and by the wording of CN codes 6404 and 6404 11 00. After removal of the pieces of leather and plastics, all of which are regarded as reinforcements, the external surface area of the uppers consists entirely of textile material. Documented CN 2026 code: 64041100.
23. Dez. 1992
Item 2: Sports shoes (boots), with outer soles of rubber and uppers wholly of textile material on which pieces of leather and decorative pieces of plastic-covered textile material are sewn externally. Leather covers approximately 59 % of the external surface-area, while textile material covers approximately 41 % (see photograph No 2)(*)
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Notes 3 and 4 (a) and Subheading Note 1 (b) to Chapter 64 as well as the texts of codes 6404 and 6404 11 00. In effect, disregarding those parts of leather or plastic which constitute an accessory or reinforcement, the area of textile material predominates. Documented CN 2026 code: 64041100.
16. März 1990
27. Juli 2011