Other

2024/965

The product is a shoe with a knitted fabric upper (100% wool), lined with textile material, equipped with laces (metal eyelets inserted into the upper) and mounted on a smooth plastic sole with parallel grooves covering the heel and forefoot. The sole is slightly elevated at the rear compared to the front. Main use: light indoor or outdoor shoe with textile upper, intended for everyday use. Regulatory specifics: classified under heading 6405.20 (other shoes with a plastic outer sole and textile upper), with application of general requirements for shoes (material labeling, REACH compliance for leather or treated textile, no CE marking requirement except for toys or PPE).

2023/2451

The product consists of low shoes with a cotton canvas upper (100%), reinforced with textile strips sewn around the collar, eyelets, and sides, with an interior reinforced at the eyelet area. The outer sole is made of rubber (2 cm thick) with a non-slip surface, featuring a wide rubber side strip partially covering the upper. Closure is by laces. Main use: general-purpose footwear for daily or leisure use, suitable for indoor/outdoor use. Regulatory specifics: classified under tariff heading 6404.11 (footwear with rubber outer sole and textile upper), REACH compliance for textile and rubber materials, material labeling requirements, no CE marking except in specific cases (EPI, toys, etc.).

872/2009

This article is a flip-flop type sandal with an outer sole made of plastic material, with the thong strap formed of strips passing between the toes and fixed at three points to the sole. The arch straps are mainly made of lined textile and covered with sewn leather, with additional layers (leather, plastic material, textile) assembled in a complex manner; the textile remains partially visible, notably on the strap separating the toes. The upper of the thong shows a mixed composition, but the largest surface of the upper/strap appears to be textile, complemented by superficial leather. The construction meets the customs definition of a shoe with a plastic sole and textile upper (predominant in surface), with leather finishes. The article is intended for summer or beach use, with no specific regulatory particularities other than REACH compliance and general safety standards for footwear.

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.