Sportschuhe; Tennisschuhe, Basketballschuhe, Turnschuhe, Trainingsschuhe und ähnliche Schuhe

Directeur général des douanes et droits indirects and Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières v Humeau Beaupréau SAS

On those grounds, the Court (Sixth Chamber) hereby rules: General Rule 2(a) for the interpretation of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, in the version in force at the material time, must be interpreted as meaning that an upper, an outer sole and an inner sole, as an article presented unassembled having the essential character of footwear, come under heading 6404 of the combined nomenclature where, following their import, a counter must be inserted into the upper and the outer sole and the upper must be roughed for the purpose of their assembly. [Signatures] ( *1 ) Language of the case: French.

Skatteministeriet v Ecco Sko A/S.

On those grounds, the Court (Fifth Chamber) hereby rules: 1. The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 2388/2000 of 13 October 2000, must be interpreted as meaning that a sandal such as that in question in the main proceedings, with an outer sole of rubber, whose upper is made up of two leather sections glued to the inner sole and linked to each other by leather fastening straps covered with Velcro strips, with the leather making up around 71% of the upper’s external surface area and the elastic textile material underneath the leather remaining exposed in places, falls within: – heading 6404 of the Combined Nomenclature if the textile material of the upper of the sandal, without the leather sections, 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; – heading 6403 of the Combined Nomenclature if the textile material of the upper of the sandal, without the leather sections, does not fulfil the purpose of an upper, that is to say, does not provide sufficient support for the foot to enable the wearer to walk in the sandal. 2. Additional Note 1 to Chapter 64 of the Combined Nomenclature, inserted by Commission Regulation (EEC) No 3800/92 of 23 December 1992 amending Regulation No 2658/87, is compatible with Note 4(a) to that chapter. [Signatures] * Language of the case: Danish.

757/2011

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.

3801/92

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.

3801/92

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.