Three items put up together for retail sale, comprising: (a) a sleeveless knitted garment (a so- called running vest) (93 % synthetic fibres and 7 % elastane) covering the upper part of the body, reaching down to the waist. The front has a V-neckline, and opens completely at the front with a zip fastening, without any overlapping closure. In the front of the garment, there are two rectangular open chest pockets measuring approximately 19 cm × 8 cm and two rectangular open waist pockets measuring
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR). The three items as presented together are three separate items. They are not composite goods, as together they do not form a whole, which would not normally be offered for sale in separate parts. They are not goods put up in sets for retail sale within the meaning of GIR 3(b), as they are not put up together to meet a particular need or to carry out a specific activity, especially because the design of the pockets does not limit their use to carrying specific products for specific needs or activities. The items are individual items that can be used independently from each other. The activities of wearing a garment and drinking are different, and they do not meet the same specific need (the garment is covering the upper part of the body and the flasks are for drinking). If one or more of the articles of a ‘set’ do not meet the same particular need or are not designed to carry out the same specific activity, each article has to be classified separately (see also Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale, Part B (II) (1) (1). Consequently, the items are to be classified separately. The individual articles, as referred to in the description of the goods, are to be classified as follows: (a)Classification is determined by Note 9, second paragraph, to Chapter 61 and the wording of CN codes 6110 , 6110 30 and 6110 30 99. Based on its objective characteristics, the vest is a garment of heading 6110 . That heading covers a category of knitted or crocheted articles, designed to cover the upper part of the body (jerseys, pullovers, cardigans, waistcoats and similar articles) (see also the Harmonized System Explanatory Notes to heading 6110 , first paragraph). The garments of that heading are intended to cover the upper part of the body, with or without sleeves, with any type of neckline, with or without a collar, with or without pockets. They can be made of any type of knitted or crocheted material, including light or fine-knit fabrics, of any textile fibre (see also the Explanatory notes to the Combined Nomenclature to heading 6110 ). The vest cannot be identified as designed for one or other of the sexes. The vest is to be classified as a women’s or girls’ jersey, pullover, cardigan, waistcoat and similar articles, knitted or crocheted, of man-made fibres. (b)Classification is determined by the wording of CN codes 3924 and 3924 90 00 . The flasks are to be classified as other household articles and hygienic or toilet articles, of plastics. Documented CN 2026 code: 61103099, 39249000.
13 juin 2022