FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF > FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES > Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
This chapter does not cover disposable foot coverings of flimsy material (paper, plastic sheeting), toy footwear (heading 9503), orthopaedic footwear (heading 9021), or ski-boots for cross-country skiing. The material of the upper is determined by the constituent material having the greatest external surface area, disregarding accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments. The material of the outer sole is determined similarly by the material having the greatest surface area in contact with the ground. For the purposes of this chapter, 'rubber' and 'plastics' include woven fabrics or other textile products with an external layer of rubber or plastics visible to the naked eye. 'Leather' refers to the goods of headings 4107 and 4112 to 4114. The term 'textile materials' means fibres, yarns, fabrics and made-up goods of Chapters 50 to 63.
This Section does not cover: (a) articles of plastics moulded to the shape of the foot (flip-flops and similar footlight footwear) which are classified according to their constituent material in Chapter 39; (b) protective footwear fitted with metal toe-caps, classified according to their constituent material; (c) toy footwear or toy headgear (Chapter 95). For the purposes of heading 6406, the expression 'parts' means: soles, heels, uppers and other components, inner soles, outer soles, stiffeners and shanks, but does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are classified in their appropriate headings) or buttons or goods of heading 9606.
Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.
C‑2/13
6 Feb 2014Directeur 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.
C-165/07.
22 May 2008Skatteministeriet 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.