SPINNSTOFFE UND WAREN DARAUS > ANDERE KONFEKTIONIERTE SPINNSTOFFWAREN; WARENZUSAMMENSTELLUNGEN; ALTWAREN UND LUMPEN > Planen und Markisen; Zelte (einschließlich Faltpavillons und ähnliche Waren); Segel für Wasserfahrzeuge, für Surfbretter oder für Landfahrzeuge; Campingausrüstungen
A. This Section does not cover: (a) animal brush-making bristles or hair (heading 0502); horsehair or horsehair waste (heading 0511); (b) human hair or articles of human hair (heading 0501, 6703 or 6704); (c) cotton linters or other vegetable materials of Chapter 14; (d) asbestos of heading 2524 or articles of asbestos or mixtures with a basis of asbestos of heading 6811 or 6813; (e) articles of heading 3005 (wadding for medical use); (f) sensitised textiles of headings 3701 to 3704; (g) monofilament of which any cross-sectional dimension exceeds 1 mm or strip of which the apparent width exceeds 5 mm, of plastics (Chapter 39), or plaits or fabrics of such materials (Chapter 46); (h) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39; (ij) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40; (k) hides or skins with their hair or wool on (Chapter 41 or 43); (l) articles of textile materials of heading 4201 or 4202; (m) products or articles of Chapter 48; (n) footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64; (o) hairnets or other headgear or parts thereof of Chapter 65; (p) goods of Chapter 67; (q) abrasive-coated textile materials (heading 6805) and also carbon fibres or articles of carbon fibres of heading 6815; (r) glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70); (s) articles of Chapter 94 (for example furniture, bedding, lamps). B. 1. Goods classifiable in Chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which falls in the heading which is last in numerical order among those which equally merit consideration. 2. For the application of the above rule: (a) gimped horsehair yarn (heading 5110) and metallised yarn (heading 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material; (b) the choice of appropriate heading shall be made by first determining the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter; (c) when both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter; (d) where a Chapter or heading refers to goods of different textile materials, such materials are to be treated as a single textile material. C. 1. The provisions of paragraphs B.1 and B.2 above do not apply where the context otherwise requires. 2. Unless the context otherwise requires, throughout the Nomenclature the expression 'made up' means: (a) cut otherwise than into squares or rectangles; (b) produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working; (c) cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means; (d) hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means; (e) cut to size and having undergone a process of drawn thread work; (f) assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); (g) knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. D. 1. In Chapters 56 to 63, unless the context otherwise requires, textile products which comprise two or more textile layers stitched through together are to be classified as products of the outer layer only.
Quelle: Europäische Kommission - Erläuterungen zur KN (ENKN) und HS-Anmerkungen.
C-496/19
16 Jul 2020Antonio Capaldo SpA v Agenzia delle dogane e dei monopoli – Ufficio delle dogane di Salerno
On those grounds, the Court (Eighth Chamber) hereby rules: Article 78 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as not precluding the initiation of the procedure for revision of the customs declaration provided for therein, even though the goods in question were, on a previous import, subject, without challenge, to a physical inspection confirming their tariff classification. [Signatures] ( *1 ) Language of the case: Italian.
C-129/13 et C-130/13
3 Jul 2014Kamino International Logistics BV et Datema Hellmann Worldwide Logistics BV contre Staatssecretaris van Financiën
Par ces motifs, la Cour (cinquième chambre) dit pour droit: 1) Le principe du respect par l’administration des droits de la défense et le droit qui en découle, pour toute personne, d’être entendue avant l’adoption de toute décision susceptible d’affecter de manière défavorable ses intérêts, tels qu’ils s’appliquent dans le cadre du règlement (CEE) n o 2913/92 du Conseil, du 12 octobre 1992, établissant le code des douanes communautaire, tel que modifié par le règlement (CE) n o 2700/2000 du Parlement européen et du Conseil, du 16 novembre 2000, peuvent être invoqués directement, par les particuliers, devant les juridictions nationales. 2) Le principe du respect des droits de la défense et, en particulier, le droit de toute personne d’être entendue avant l’adoption d’une mesure individuelle défavorable doivent être interprétés en ce sens que, lorsque le destinataire d’un avis de paiement adopté au titre d’une procédure de recouvrement a posteriori de droits de douane à l’importation, en application du règlement n o 2913/92, tel que modifié par le règlement n o 2700/2000, n’a pas été entendu par l’administration préalablement à l’adoption de cette décision, ses droits de la défense sont violés alors même qu’il a la possibilité de faire valoir sa position lors d’une phase de réclamation administrative ultérieure, si la réglementation nationale ne permet pas aux destinataires de tels avis, en l’absence d’une audition préalable, d’obtenir la suspension de leur exécution jusqu’à leur éventuelle réformation. Tel est le cas, en tout état de cause, si la procédure administrative nationale mettant en œuvre l’article 244, deuxième alinéa, du règlement n o 2913/92, tel que modifié par le règlement n o 2700/2000, restreint l’octroi d’un tel sursis lorsqu’il existe des raisons de douter de la conformité de la décision contestée à la réglementation douanière ou qu’un dommage irréparable est à craindre pour l’intéressé. 3) Les conditions dans lesquelles doit être assuré le respect