Official tariff classification decisions published by the European Commission
4 Rulings
Training shoe, non ankle-high, unisex, with insole length > 24 cm, rubber outsole, low-density polymer midsole, upper mainly covered with grey textile material, combined with grey leather inserts, white plastic and textile (felt) at the rear, waterproof black textile and plastic reinforcement elements, featuring complex construction (zigzag stitching, internal reinforcements, textile strips, multiple details).
Customs classification for this training shoe, which is not ankle-high and unisex, with an insole length exceeding 24 cm, rubber outsole, and low-density polymer midsole, involves determining the tariff heading based on the predominant material on the outer surface of the upper (textile, leather, or plastic). The upper is mainly covered with grey textile, with grey leather inserts, white plastic and textile (felt) at the rear, waterproof black textile, and plastic reinforcement elements, with complex construction features such as zigzag stitching, internal reinforcements, textile strips, and multiple details. The main use is as a versatile sports/leisure shoe. Regulatory considerations include compliance with footwear safety regulations (REACH, chemical substances, usage safety). The classification must be established according to the material that predominates on the surface of the upper, in accordance with the General Rules of Interpretation (RGI), and the Implementing Regulation 757/2011, with the TARIC code to be assigned accordingly.
Jul 27, 2011
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.
Dec 23, 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.
Dec 23, 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.
Mar 16, 1990