Décisions officielles de classement tarifaire publiées par la Commission européenne
12 Règlements
A flexible tubing consisting of a layer of knitted man-made fabric (85 % nylon, 15 % elasthane) on the outer side and a gel-like lining made of a non-cellular plastic material on the inner side. The flexible tubing comes in different lengths (between 65 and 150 mm) and diameters (between 15 and 30 mm). The product is presented to be used to relieve pressure and friction pain on sensitive fingers, fingernails, toes or toenails. The length of the product can be adapted by cutting it. The product i
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 63 and the wording of CN codes 6307, 6307 90 and 6307 90 10 . Classification under heading 3005 is excluded as the goods do not have the character of a wadding, gauze, bandages or similar articles, put up in forms or packings for retail sale for medical purposes. Classification under Chapter 39 as plastics and articles thereof is excluded, in accordance with Note 2(p) to that Chapter, as the goods are made of textile fabrics of heading 5903 (textile fabrics, impregnated, coated, covered or laminated with plastics). The goods are produced in the finished state, ready for use, and as such are made-up textile articles in accordance with Note 7(b) to Section XI. Although the goods consist of textile fabrics of heading 5903 (textile fabrics, impregnated, coated, covered or laminated with plastics), classification in Chapter 59 is excluded in accordance with Note 8(a) to Section XI, because Chapter 59 does not apply to made-up goods within the meaning of Note 7 to the same Section. Heading 6307 applies to other made-up articles of any textile fabric within the meaning of Note 1 to Chapter 63, provided they are not included in other headings of Section XI. It also covers articles in the length that can be adapted by cutting them to the desired length and that are made-up within the meaning of Note 7 to Section XI (see also the Harmonized System Explanatory Notes to heading 6307, first and third paragraph). Consequently, the goods are to be classified under CN code 6307 90 10 as other made-up textile articles. Documented CN 2026 code: 63079010.
A tubular article (so-called ‘activity belt’) made of knitted fabric, consisting of 88 % polyester and 12 % elastane with a circumference of 66 cm. The article is made of two rectangular, equal- sized knitted pieces of textile fabric, which are superimposed and sewn together on three sides to form a reversible elastic ‘activity belt’. The article is fitted with reflectors, a flat pocket with a zipper and two small openings, one of which has a ribbon with an elastic band. It does not have any cla
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 7(f) to Section XI and by the wording of CN codes 6307 , 6307 90 and 6307 90 10 . The activity belt has the objective characteristics of a made-up textile article within the meaning of heading 6307 and by virtue of Note 7(f) to Section XI. The article is not designed to contain any specific item. It is neither specially shaped nor internally fitted. It is not similar to the containers classified in heading 4202 (see also the first and fourth paragraph and exclusion (c) of the Harmonised System Explanatory Notes to heading 4202 ). Consequently classification under heading 4202 is excluded. The article is therefore to be classified under CN code 6307 90 10 as other ‘other made-up knitted article’. Documented CN 2026 code: 63079010.
3 juin 2019
An article (so-called ‘lace-orthosis’) made of several pieces of textile material sewn together, with an opening for the heel and the toes, hemmed around the openings and on the edges of the article. The vamp area is closed by a tongue made of crocheted textile material. The other textile parts consist of several layers of elastically crocheted textile materials. A plate of elastic plastic is fixed to the textile and only partly visible on the outside of the article. The plastic plate reaches ar
Classification is determined by general rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6307 , 6307 90 and 6307 90 10 . The article cannot be adjusted to a specific handicap of a patient but has a multi- functional use. It is similar to a simple textile bandage that is wrapped around a ligament and tightened around certain parts to apply pressure to support healing or to prevent further injuries, ensuring that undesired movements are not carried out subconsciously as reflex movements (see also the Explanatory Notes to the Combined Nomenclature (CNEN) of the European Union to subheading 9021 10 10 , second paragraph). Consequently, the article's objective characteristics are such that they do not distinguish it from ordinary supports for general use, in particular, by reason of the materials of which it is made (flexible materials), the method of operation (applying pressure through tightening) or the adjustability to the patient's specific handicaps (see also Note 6 to Chapter 90 and judgment of 7 November 2002, Lohmann and Medi Bayreuth, Joined Cases C-260/00 to C- 263/00, ECLI:EU:C:2002:637, paragraphs 39 and 45). Moreover, the article cannot be classified as an ‘orthopaedic appliance’ under CN code 9021 10 10 as, due to its elasticity, it cannot completely prevent a specific movement of the defective part of the body in order to exclude further injuries (see also the CNEN to subheading 9021 10 10 , second paragraph). For example, in case of torn ligaments, the article should make the tilting of the ankle joint impossible even when running or jumping. However, the textile material and the flexible plastic material that the article is made of cannot sustain the weight of the body during running. The desired effect of application of pressure is given by the plastic as well as by the textile materials. Consequently, both materials are equally essential within the meaning of general rule 3 (b) for the interpretation of the Combined Nomenclature and the article is to be classified under the heading which occurs last in numerical order among those which equally merit consideration (headings 3926 and 6307 ). The article is therefore to be classified under CN code 6307 90 10 as ‘other made-up textile articles’. Documented CN 2026 code: 63079010.
An article in the form of a sleeve, approximately 20 cm long, made of knitted textile material with thin foam padding on the palm surface. It includes one slightly curved palmar aluminium splint of approximately 2 cm width, which can be manually bent, and two flexible dorsal stabilisers made of plastic of approximately 1 cm width. The splint and the stabilisers go through stitched-on tunnels of a contrasting material which run the entire length of the article and they can be removed. At both end
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 6307, 6307 90 and 6307 90 10. The article cannot be adjusted to a specific handicap of a patient, but has a multi-function use. In that respect, the article does not display characteristics which distinguish it by the method of operation or the adjustability to a patient's specific handicaps from ordinary supports for general use (see Note 6 to Chapter 90 and the judgment in Joined Cases C-260/00 to C-263/00, Lohmann GmbH & Co. KG and Medi Bayreuth Weihermüller & Voigtmann GmbH & Co. KG v Oberfinanzdirektion Koblenz, ECLI:EU:C:2002:637). Classification under heading 9021 as an orthopaedic appliance is therefore excluded. The knitted textile material of the sleeve and the strap confers the essential character of the article within the meaning of GIR 3(b), because its presence is predominant in quantity and because of its important role in relation to the use of the article. In particular, the textile strap in the middle of the article is essential for the desired limitation of the movement of the wrist. The article is therefore to be classified under CN code 6307 90 10 as other made-up articles. Documented CN 2026 code: 63079010.
23 avr. 2015
Article consisting of flat cloth, measuring approximately 26 cm × 32 cm, composed of various textile materials, in the shape of a bird. The main part of the article is made of a single layer of long- looped pile fabric with a sewn-on crown- shaped wing of woven textile material on one side. On the other side, the long- looped pile fabric is bordered by a sewn- on ribbon of woven textile material. A piece of triangular shaped woven fabric is sewn on to the long-looped pile fabric and represents t
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Notes 7(f) and 8(a) to Section XI, subheading note 2(A) to Section XI, Note 1 to Chapter 63 and the wording of CN codes 6307, 6307 90 and 6307 90 10. The article is not intended essentially for the amusement of babies or small children, as neither the form of the article, nor the numbering and the labels are recognizable as such by them, but it serves rather as a comfort cloth. Therefore, the article cannot be classified as ‘other toys’ under heading 9503 (see also the Harmonized System Explanatory Notes to heading 9503 (D) first paragraph). The product is therefore to be classified under CN code 6307 90 10, as ‘other made-up articles — knitted or crocheted’. Documented CN 2026 code: 63079010.
9 juil. 2013
Made-up textile article for the storage of small items. The article is made of two nearly rectangular, equal-sized knitted pieces of textile fabric, which are superimposed and sewn together at three sides. At the top end, the edges are turned and sewn as to form a tunnel, with a drawstring and a cord stopper as tightening element. At the bottom end, it has two rounded edges. When tightened, the article obtains the shape of a bag, of a length of approximately 12,5 cm and a width, measured at the
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Notes 7(f) and 8(a) to Section XI, Note 1 to Chapter 63 and the wording of CN codes 6307, 6307 90 and 6307 90 10. The article is not designed to contain any specific item. It is neither specially shaped nor internally fitted. Since from the design of the article it cannot be deducted which purpose it would serve, this article cannot be considered to be a ‘similar container’ within the meaning of heading 4202. Consequently classification under heading 4202 is excluded. The article is therefore to be classified under CN code 6307 90 10, as ‘other made-up knitted textile article’. Documented CN 2026 code: 63079010.
3 déc. 2012
Genouillère
Le classement de l'article dans la position 9021 comme terie (genouillère) dans la nomenclature combinée. article et appareil d'orthopédie est exclu, parce que les char- nières ne peuvent pas être ajustées en fonction de l'infirmité (2) Dans son arrêt dans les affaires jointes C-260/00 à C- particulière d'un patient. En outre, l'article ne montre pas 263/00 (4) concernant le classement de genouillères et une grande précision. autres bandages, la Cour de justice des Communautés L'article est donc un support ordinaire à usage général et européennes établit des critères pour faire une distinc- n'est pas destiné à un usage médical particulier. tion entre les versions ordinaires des bandages destinées à un usage général et les versions destinées à remplir La mise en place de l'article autour de la jambe à l'aide de une fonction médicale particulière, et par conséquent deux bandes de type “velcro” ne sert pas à un usage médical classées sous la position 9021 de la nomenclature particulier, car les bandes de type “velcro” n'ont d'autre combinée. fonction que de maintenir la genouillère en place.» (3) Pour assurer une application uniforme de la nomencla-
7 nov. 2003
Item 1: Article made of cellular plastic, approximately 4 mm thick (measuring approximately 20 × 24 cm), nearly rectangular because of its rounded corners, covered on one side with a layer of approximately 0,2 mm of multi- coloured printed knitted textile fabric (mouse-pads and similar articles) (see photograph No 618)
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, notes 7(a) and 8(a) to Section XI, notes 1 and 2(a)(5) to Chapter 59, notes 1 and 2(a) to Chapter 63 and by the wording of CN codes 6307, 6307 90 and 6307 90 10 The article is ‘made-up’ within the meaning of note 7(a) to Section XI because it is cut otherwise than into squares or rectangles Classification in Chapter 39 is excluded according to note 2(a)(5) to Chapter 59, because the knitted fabric is not present merely for reinforcing purposes. See also the Harmonised System explanatory notes to Chapter39, general considerations (plastics and textile combinations), (d) According to note 8(a) to Section XI made-up articles belong to Chapters 61 to 63 Documented CN 2026 code: 63079010.
15 mars 2002
Item 2: Made-up textile article, in the shape of a stylised cat's head, with rounded corners and measuring approximately 44 × 39 cm, used as a sun-shield. It is made from transparent knitted close- weave fabric, printed with a cat-motif, stretched over a flexible wire-frame and stitched onto it.In the middle of the fabric, there is a plastic suction-cap, by means of which the the sun-shield can be attached to a windowpane (other made- up articles) (see photograph No 596)
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 7(f) to Section XI, Note 1 to Chapter 63 and the wording of CN codes 6307, 6307 90 and 6307 90 10. The product cannot be classified under heading No 8708, ‘parts and accessories of motor vehicles’, as its shape covers only one particular section of a window and it is therefore not suitable for use solely or principally with the articles of Chapters 86, 87 or 88. It does not fall within heading Nos 6303 and 6304 as it is neither an interior blind nor an interior fitting. Documented CN 2026 code: 63079010.
18 juil. 2000
Made-up article (knee-pad) of rubberised knitted fabric, intended to cover the knee and part of the leg, with an opening for the knee-cap and a smaller opening behind the knee. Small metal plates sheathed in leather at each side act as a hinge. The knee-pad is adjustable, by means of two velcro strips. (see photograph No 468)
Classification is determined by General Rules 1 .and 6 for the interpretation of the combined nomenclature and the wording of CN codes 6307, 6307 90 and 6307 90 10. Classification of the article in heading 9021 as orthopaedic appliance is excluded, because the hinges are not adjustable to a specific handicap of a patient. Moreover, the article does not show a high degree of precision. Therefore, the article is an ordinary support for general use and it does not serve a specific medical purpose. The adjustment of the article around the leg by two “velcro-type” strips, does not serve any specific medical purpose, because the “velcro- type” strips merely hold the knee-pad in place. Documented CN 2026 code: 63079010.
12 avr. 1995
Item 8: Item made up of knitted elasticated fabric, intended to encase the ankle and part of the foot, with an aperture for the heel. The ends and the edges of the aperture are fitted with rubber strips for tightening (ankle-support) (see photograph No 469).
The classification is determined by the provisions of general rules 1 and 6 for the interpretation of the combined nomenclature, by note 1 b) to chapter 90 and the wording of CN codes 6307, 6307 90 and 6307 90 10. Documented CN 2026 code: 63079010.
9 juil. 1992
Item 9: Item made up of cellular rubber covered on both sides with knitted fabric, intended to encase the knee and part of the leg, with an aperture for the kneecap. An elastic tape covers the seam at the back (knee-support) (see photograph No 502)
The classification is determined by the provisions of general rules 1 and 6 for the interpretation of the combined nomenclature, by note 1 b) to chapter 90 and the wording of CN codes 6307, 6307 90 and 6307 90 10. Documented CN 2026 code: 63079010.
9 juil. 1992
10 févr. 2020
25 mai 2018