Pantoufles et autres chaussures d'intérieur

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.

292/2001

Classification is determined by General Notes 1 and 6 for the interpretation of the Combined Nomenclature, Note 4(b) to Chapter 64, additional note 2 to Chapter 64 and the wording of CN codes 6404, 6404 19 and 6404 19 10 The characteristics of the layer of textile material result in the outer sole having to be regarded as plastic soles. The layer of textile material does not have the characteristics of durability and/or strength usually required for the normal use of an outer sole These goods are therefore not classifiable within heading 6405 Documented CN 2026 code: 64041910.

1165/95

Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the combined nomenclature, note 4 (b) to Chapter 64 and by the wording of CN codes 6404, 6404 19 and 6404 19 10 Documented CN 2026 code: 64041910.

489/89

Classification is determined by the provisions of general rules 1 and 6 for the interpretation of the combined nomenclature, Note 3 to Chapter 64 and by the texts of CN codes 6404 and 6404 19 10 The products cannot be classified in CN code 6405 20 91 as, by application of the abovementiond note, the soles must be regarded as being of plastics Documented CN 2026 code: 64041910.