Decisiones oficiales de clasificación arancelaria publicadas por la Comisión Europea
4 Reglamentos
zapato de entrenamiento sin caña, sin género, con plantilla interior > 24 cm, suela exterior de caucho, plantilla intermedia de polímero de baja densidad, con parte superior mayoritariamente cubierta de material textil gris, con paneles de cuero gris, material plástico y textil blanco (fieltro) en la parte trasera, textil impermeable negro y elementos de refuerzo de plástico, con construcción compleja (costuras en zigzag, refuerzos internos y bandas textiles, múltiples detalles).
El producto es un zapato de entrenamiento, sin caña, sin género, con plantilla interior superior a 24 cm, suela exterior de caucho, y plantilla intermedia de polímero de baja densidad. La parte superior está mayoritariamente cubierta de material textil gris, con paneles en cuero gris, material plástico y textil blanco (fieltro) en la parte trasera, además de textil impermeable negro y elementos de refuerzo de plástico, con una construcción compleja que incluye costuras en zigzag, refuerzos internos y bandas textiles, y múltiples detalles. El uso principal es como calzado deportivo o de ocio polivalente. Las particularidades reglamentarias incluyen la conformidad con la normativa sobre seguridad de calzado (REACH, sustancias químicas, seguridad de uso). La clasificación arancelaria debe determinarse según la materia predominante en la superficie exterior de la parte superior (textil, cuero o plástico). La clasificación aduanera debe realizarse conforme a las Reglas Generales de Interpretación (RGI) del CAU, considerando la naturaleza del producto y sus componentes principales.
27 jul 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.
23 dic 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.
23 dic 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.
16 mar 1990