andere

198/2009

Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, note 1 to Chapter 46, note 1 to Chapter 57, note 3(A)(e) to Section XI and the wording of CN codes 4601, 4601 94 and 4601 94 10. The article consists of three different materials: ( The two intertwined twisted strands of plant 1 material (weft) are made of vegetable ) materials of heading 1404 of a kind used primarily for stuffing cushions (see the Harmonised System Explanatory notes (HSEN) to heading 1404, (D), first paragraph and third paragraph, (4) which refers to ‘eel-grass’ that is a sort of sea- grass). The vegetable materials are processed into a kind of cord made from non-crushed vegetable materials assembled simply by twisting, and, as such, they are products similar to plaits of heading 4601 (see the HSEN to heading 4601, (A)(2)(b)) and ‘in a state suitable for plaiting’ which makes them ‘plaiting materials’ within the meaning of note 1 to Chapter 46. ( The single twisted strand of spun natural 2 textile fibres of plant material (warp) are ) made of fibres obtained from vegetable materials. The fibres are held together by twisting (spinning) (see the HSEN to Section XI, General, (I)(B)(1)(i)(a)). These ‘spun yarns’ are to be treated as ‘twine’ of heading 5607 within the meaning of note 3(A)(e) to Section XI, because the single twisted strand measures more than 20 000 decitex (see also the distinction between yarns and twine in table I (type – of other vegetable fibres) in the HSEN to Section XI, General, (I)(B)(2) and the HSEN to heading 5308 (A), second paragraph, and the HSEN to heading 5607 (1), first paragraph). ( The cellular rubber backing of Chapter 40 3 does not give the article its essential ) character within the meaning of GIR 3(b), because it is situated underneath and not visible when the article lies on the ground. It functions as backing, rendering the article stiffer, and confers anti-slip properties to the article. The article is to be classified as a product of plaiting material similar to plaits, because the intertwined twisted strands of plant material (weft) — that are plaiting materials of heading 4601 — give the article its essential character within the meaning of GIR 3(b). The intertwined twisted strands are much more in quantity than the single textile strands (warp) and they give the product its particular look. Consequently, the article cannot be classified as a textile floor covering of Chapter 57 within the meaning of note 1 to Chapter 57, because the exposed surface area of the article is not of textile material but mainly of products similar to plaits of heading 4601. Documented CN 2026 code: 46019410.