Offizielle tarifliche Einreihungsentscheidungen der Europäischen Kommission
6 Einreihungsverordnungen
Footwear having an upper made of napped crocheted textile fabric (100 % wool) with a textile lining. The footwear has a plastic sole. The part of the sole making contact with the ground has a smooth, even surface. Ten straight cuts, parallel to each other, reaching from side to side are cut into the sole covering the heel part as well as the front of the sole. The sole is lower in the front than in the heel part. The footwear has laces as the fastening device. The eyelet stays of metal are press
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 4(a) and (b) to Chapter 64 of the Combined Nomenclature and by the wording of CN codes 6404, 6404 19 and 6404 19 90. Classification under CN code 6404 11 00 as tennis shoes, basketball shoes, gym shoes, training shoes and the like is excluded, because the footwear is neither designed for any of these sporting activities nor is it designed for a sporting activity similar to tennis, basketball, gym or training. Such sporting activities require running, jumping movements, quick turns and abrupt stops. Therefore, the sole of footwear designed for these activities must have features to absorb shocks resulting from the impact of those movements or be otherwise adapted to a specific sporting activity. Such features could be, for example, air or gas pads, especially in the heel part of the footwear to absorb shocks. However, the sole of the footwear does not have any such features. The cuts parallel to each other give the sole a flexibility ideal for walking. The fact that the sole is lower in the front than in the heel part also supports the walking movement. However, without additional features the sole is not suitable for running or jumping. Moreover, the material of the upper is rather elastic due to it being crocheted wool and will yield to heavy lateral forces when turning abruptly. Furthermore, as the eyelet stays are not reinforced in any way but pressed directly into the elastic crocheted material, the fastening device is not suitable for abrupt movements. The crocheted wool will yield to the forces it is exposed. Therefore, the upper is not designed in a way to grant stability to the foot and balance when running, jumping, turning quickly or stopping abruptly. Consequently, the article is designed as casual leisure footwear for walking. (See also paragraphs three to seven of the Explanatory notes to the Combined Nomenclature to subheading 6404 11 00). The article is therefore to be classified under CN code 6404 19 90 as other footwear with outer soles of plastics and uppers of textile materials. Documented CN 2026 code: 64041990.
Footwear having an upper made of a textile fabric (100 % cotton). Strips (approximately 5 mm wide) of the same textile fabric are stitched on around the instep and along the front opening and underneath the eyelet stays, as well. On the inside, the stitching of these strips fixes another strip reinforcing the eyelet stays. On both sides of the footwear two vertical strips (approximately 5 mm wide) are stitched on to the upper material from the eyelet stays to the sole. The footwear has a rubber
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 4(a) and (b) and Additional note 1 to Chapter 64 of the Combined Nomenclature and by the wording of CN codes 6404 , 6404 19 and 6404 19 90 . Classification under CN code 6404 11 00 as tennis shoes, basketball shoes, gym shoes, training shoes and the like is excluded, because the footwear is neither designed for any of these sporting activities nor is it designed for a sporting activity similar to tennis, basketball, gym or training. Such sporting activities require running, jumping movements, quick turns or abrupt stops. Therefore, the sole of footwear designed for these activities must have features to absorb shocks resulting from the impacts of those movements or be otherwise adapted to a specific sporting activity. Such features could be, for example, air or gas pads, especially in the heel part of the footwear to absorb shocks. However, the sole of the footwear does not have any such features. Moreover, the outer sole does not have any features to support movements specific for a certain sporting activity. For example, the outer sole does not have the typical structure (outer sole pattern) of tennis shoes that supports turning movements typical for tennis. It is rather a non-slip outer sole designed for walking. Moreover, the upper is neither reinforced nor padded to grant stability to the foot and balance when running, jumping, turning or stopping quickly. The two vertical strips (approximately 5 mm wide) stitched to the sides of the footwear and the part of the rubber strip overlapping the upper close to the sole are not reinforcing the upper sufficiently. Consequently, despite the laces and the non- slip outer sole, the article is designed as casual leisure footwear for walking. (See also paragraphs 3 to 7 of the Explanatory notes to the Combined Nomenclature to subheading 6404 11 00 ). The article is therefore to be classified under CN code 6404 19 90 as other footwear with outer soles of rubber and uppers of textile materials. Documented CN 2026 code: 64041990.
Footwear with outer soles of plastics and a vamp made of straps, attached to the sole at three points. The vamp extends from the left side of the sole to the right side. The arch formed by this part of the vamp is also attached to the sole by means of a strap extending from the middle of the arch down into the sole separating the toes. The vamp of the footwear in question is made up of several layers of different materials. The two straps forming the arch consist of a layer of textile (textile s
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, 6404 19 and 6404 19 90. The rectangular piece of leather C3 reinforces the central textile strap T3 and also decorates the shoe. Thus, when identifying the constituent material of the upper, no account is to be taken of this reinforcement/accessory within the meaning of Note 4(a) to Chapter 64. The two small leather straps C2 that are sewn with a decorative, bright coloured textile thread to the leather straps C1 serve mainly decorative purposes and, thus, are considered accessories within the meaning of Note 4(a) to Chapter 64. At the centre of the arch the two textile straps (T1 and T2) and the two leather straps (C1) are sewn together with one single thread in a way that shows that the textile and leather are of equal importance in constituting the upper. However, the fact that only the textile straps (T1 and T2) are properly inserted in the sole — unlike the leather straps C1 —, shows that only the textile straps fix the upper (the arch) to the sole. Thus, the textile straps T1 and T2 cannot be considered to be lining, but are the constituent material of the upper within the meaning of Note 4(a) to Chapter 64, whereas, the leather straps C1 only reinforce the textile straps T1 and T2 and are not to be taken into consideration as constituent material of the upper. The two non-visible straps A are fully inserted between the leather strap C1 and the textile strap T1/T2 along both sides of the arch. Since they are smaller than the leather (C1) and textile straps (T1/T2) enclosing them, they do not interfere with the reinforcing function of the leather straps C1. The central textile strap T3 separating the toes is part of the constituent material of the upper because it constitutes the specific form of this ‘thong’ sandal and, moreover, because it is the only material constituting this strap. Moreover, the textile material (T1 and T2 and T3 together) show the characteristics of an upper within the meaning of Additional Note 1 to Chapter 64 because the textile material of the upper of the sandal, without the other materials, fulfils the purpose of an upper, that is to say, provides sufficient support for the foot to enable the wearer to walk in the sandal (See judgment of the Court of Justice of the European Communities in Case C–165/07, Skatteministeriet v Ecco Sko A/S, paragraph 48). The two textile straps T1 and T2 and the central textile strap T3 are therefore the constituent material of the upper within the meaning of Note 4(a) to Chapter 64. The surface of the constituent material of the upper is at least partly exposed on the outside surface of the footwear, because a part of the textile material (consisting of three assembled pieces of identical textile fabrics (T1, T2 and T3)) is exposed on the outside surface of the footwear (part of textile strap T3) (see the Explanatory Notes to the Combined Nomenclature to Chapter 64, General, (1)(a), first sentence of second paragraph). The part of the sole in contact with the ground is of plastic within the meaning of Note 4(b) to Chapter 64. Thus, the footwear has a plastic outer sole. Documented CN 2026 code: 64041990.
Children's leisure-footwear which covers the ankle, with an outer sole of rubber and an upper consisting of a sheet of plastic covered on the external surface area with textile fibres of a length not exceeding 5 mm glued to it and combined on the inside with a thin layer of woven fabric. It has a textile lining (see photograph No 628)
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 4(a) to Chapter 64 and the wording of CN codes 6404, 6404 19 and 6404 19 90. As far as the ‘material of the upper’ is concerned, for the purpose of Chapter 64 the expression ‘textile materials’ covers the fibres, yarns, fabrics, etc. of Chapters 50 to 60. See also the Harmonised System Explanatory Note to Chapter 64, General, (F). The textile flock of heading 5601 is the constituent material of the upper within the meaning of note 4(a) to Chapter 64, because it is the only external surface area of the upper. Documented CN 2026 code: 64041990.
23. Dez. 2003
Item 4: Footwear, with uppers of textile, and with plastic outer soles covered with a layer of woven textile material of a thickness of approximately 1 mm and which has poor wearing properties. The woven textile material makes direct contact with the ground
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 4b to chapter 64, and the wording of CN codes 6404, 6404 19 and 6404 19 90. The application of the abovementioned chapter note results in the outer soles having to be regarded as plastic soles. These goods are therefore not classifiable within CN code 6405 Documented CN 2026 code: 64041990.
23. Nov. 1998
Item 6: Hiking-/trekking-boots (footwear which covers the ankles), with outer soles of coarsely-patterned rubber, and uppers of textile material on which are sewn pieces of leather covering about 80 % of the surface. (See sketch No 10)
Classification is determined by general rules 1 and 6 for the interpretation of the combined nomenclature, by note 4 (a) and the additional note 1 to Chapter 64 and by the wording of CN codes 6404, 6404 19 and 6404 19 90. After removal of the pieces of leather, all of which are regarded as reinforcements, the external surface area of the uppers consists entirely of textile material Documented CN 2026 code: 64041990.
23. Dez. 1992
21. März 2024
26. Okt. 2023
18. Sept. 2009