Décisions officielles de classement tarifaire publiées par la Commission européenne
16 Règlements
Article de taille unique, mesurant environ 26 cm de longueur, constitué de deux coques latérales en plastique rigide de forme anatomique qui recouvrent l’articulation de la cheville et une partie du mollet.
Le classement est déterminé par les règles générales 1, 3 c) et 6 pour l’interprétation de la nomenclature combinée, par la note 7 d) de la section XI et par le libellé des codes NC 6307, 6307 90 et 6307 90 98. Le classement sous le code NC 9021 10 10 en tant qu’article et appareil d’orthopédie est exclu car l’article ne peut pas être adapté aux besoins d’un utilisateur spécifique. Étant donné que l’article est de taille unique et que les deux coques latérales sont rigides et ont une forme anatomique universelle, il n’est ni adapté ni adaptable à la forme de la cheville d’un utilisateur spécifique. En outre, l’article peut être serré uniquement à la hauteur du mollet, sans possibilité d’ajustement par serrage au niveau de l’articulation de la cheville. Par conséquent, l’article ne peut pas être adapté au handicap spécifique d’un patient au sens de l’arrêt de la Cour de justice du 7 novembre 2002, Lohmann et Medi Bayreuth, affaires jointes C-260/00 à C-263/00, ECLI:EU:C:2002:637 (voir points 38, 41, 42 et 45). En outre, étant donné que l’article n’est pas adaptable à la forme spécifique de la cheville de l’utilisateur, il ne permet pas d’empêcher complètement et en toutes circonstances certains mouvements non désirés (par exemple, l’inclinaison latérale) de l’articulation de la cheville afin de prévenir d’autres blessures (note 6 du chapitre 90) comme il est exigé pour les articles et appareils d’orthopédie de la position 9021, conformément au deuxième alinéa de la note complémentaire 2 du chapitre 90. Le classement sous le code NC 9021 10 90 en tant qu’article et appareil pour fractures est également exclu car l’article ne permet pas d’immobiliser une articulation de la cheville fracturée pour les raisons exposées ci-dessus [voir également les notes explicatives du système harmonisé relatives à la position 9021, point II) Articles et appareils pour fractures, premier alinéa]. Par conséquent, il convient de classer l’article en fonction de sa matière constitutive. Le produit est un article composite constitué de différentes matières (textiles et plastiques) au sens de la règle générale 3 b) pour l’interprétation de la nomenclature combinée. En ce qui concerne l’effet recherché, les coques en plastique ainsi que les sangles en matières textiles jouent un rôle d’importance équivalente. Par conséquent, les deux matières sont tout aussi essentielles au sens de la règle générale 3 b) pour l’interprétation de la nomenclature combinée et l’article doit être classé dans la position placée la dernière par ordre de numérotation parmi celles susceptibles d’être valablement prises en considération (positions 3926 et 6307) au sens de la règle générale 3 c) pour l’interprétation de la nomenclature combinée. Il convient dès lors de classer l’article sous le code NC 6307 90 98 en tant qu’autres articles confectionnés en toutes matières textiles.
A rectangular article, measuring approximately 185 cm × 132 cm, made up of a thick, densely woven, single coloured textile fabric of man-made fibres (100 % polyester) having the shape of a shell (which is designed to be filled) for a rectangular giant cushion (so-called beanbag). The article has wide hemmed edges along its sides. Four metal eyelets are attached to the four corners of the hemmed edges and another two metal eyelets are attached each to one of the two longer hemmed sides (approxima
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR), Note 7 (f) to Section XI and by the wording of CN codes 6307, 6307 90 and 6307 90 98. Once the article is filled, due to its objective characteristics, it is similar to cushions. It is designed like a giant rectangular cushion and not as a seat of heading 9401 due to its instability (which makes it yield to the body weight and collapse when a user is leaning into it). Therefore, the filled article would be classified under CN code 9404 90 90 as articles of bedding and similar furnishing (for example, cushions, pouffes and pillows) by the application of GIR 1 and 6. However, classification of the unfilled, unfinished article under heading 9404 as articles of bedding and similar furnishing is excluded, because the article does not have the essential character of a complete article of heading 9404 within the meaning of GIR 2 (a). It is not yet stuffed or internally fitted with any material. Given that the article is a shell for a giant cushion, classification under heading 6302 as bed linen is excluded, because the article does not have the objective characteristics and properties of bed linen of heading 6302. It is not covering a pillow or cushion like bed linen is. (See Commission Implementing Regulation (EU) 2024/966 (OJ L, 2024/966, 27.3.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/966/o j). Given that the article cannot be classified in a heading that is more specific than heading 6307, it is therefore to be classified under CN code 6307 90 98 as other made-up article of textile fabrics. Documented CN 2026 code: 63079098.
An article in the form of a shell/inlet of very densely woven, single coloured 100 % cotton fabric, measuring approximately 80 cm × 80 cm. The edges are reinforced with woven piping. There is an opening on one side measuring approximately 25 cm to allow for filling. The shell/inlet is designed to be filled after importation with, for example, feathers and/or down and the opening will be permanently closed, to become a pillow.
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 6307, 6307 90 and 6307 90 98. Classification of the article under heading 9404 as articles of bedding and similar furnishing is excluded because the article does not have the essential character of a complete article of heading 9404 within the meaning of GIR 2 (a). It is not yet stuffed or internally fitted with any material. Classification of the article under heading 6302 as bedlinen is excluded, because the article does not have the objective characteristics and properties of bedlinen of heading 6302 which includes articles such as sheets, pillowcases, eiderdown cases and mattress covers. Such articles are designed to cover, for example, a pillow or eiderdown and can be easily removed from them at any time (see also the Harmonised System Explanatory Notes to heading 6302, first paragraph, point (1)). The article does not have the same function or use as bedlinen of heading 6302; it is a product of a different nature, as it is to be filled and permanently closed after the filling. The densely woven fabric and the fact that the article is permanently closed ensures that the filling material cannot escape. The filling material cannot be easily removed once the article has been closed. Unlike a pillowcase, the article becomes a part of the pillow. Moreover, the article is not in direct contact with the user, as it will be covered with a pillowcase (the bedlinen itself) before the consumer can use it. Given that the article cannot be classified in a heading that is more specific than heading 6307, it is therefore to be classified under CN code 6307 90 98 as other made-up article, of textile fabrics. Documented CN 2026 code: 63079098.
A rectangular made-up textile article made of 100 % man-made fibres, also known as an ‘electric under-blanket’), with rounded corners, measuring approximately 150x80 cm, consisting of two layers of nonwovens of heading 5603 . A sewn-on band of knitted fabric surrounds the edge of the whole article. It may have elastic strips for fixation to the mattress. The article is neither stuffed nor internally fitted. It is equipped with an integrated electric heating unit with a detachable 220-240 V power
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 98 . The made-up textile article cannot be classified in Chapter 85 as electrical machinery and equipment, because that Chapter does not cover electrically warmed blankets, bed pads, foot-muffs or the like (note 1(a) to Chapter 85). Classification under CN code 6301 10 00 as an electric blanket is excluded, because the article does not have the typical objective characteristics of a blanket of heading 6301 , such as being suitable to be wrapped around or to cover the body of a person to provide warmth. Classification under heading 6302 as bedlinen is excluded, because the article does not have the characteristics of bedlinen (for example, a sheet or a mattress cover), which is to protect the mattress, eiderdown or pillow from the person lying in the bed. Although the article is designed to be placed on the mattress, it does not protect the part where a person’s head is intended to lie. Its only function is to warm up the bed and thereby make it comfortable for the person using the bed. Classification under heading 6304 as a furnishing article is excluded, because the article does not have the characteristics of a furnishing article of heading 6304 , such as being visible to any observer of a room. The article when used as intended is not visible in the spatial environment, as it is covered by a bed sheet. Given the general appearance of the article and the material of the two outer layers the article is made of (nonwovens of man-made fibres of heading 5603 ), and given that the article cannot be classified in any more specific heading than heading 6307 , it is therefore to be classified under CN code 6307 90 98 as other made-up article of textile fabrics. Documented CN 2026 code: 63079098.
A flat rectangular article (measuring approximately 2,50 m × 2,50 m) made of a lightweight woven textile fabric (100 % polyester fibres) coated on one side with plastics (PVC) that cannot be seen with the naked eye, with zippers sewn to the edges of three of its sides to connect it to a tent. Based on the information on the packaging, the article is presented as a side wall for a tent. It is imported on its own (without roof, other walls and without a supporting structure).
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR), note 7(f) to Section XI and by the wording of CN codes 6307 , 6307 90 and 6307 90 98 . Classification of the article as a tarpaulin under CN code 6306 12 00 is excluded, because tarpaulins are generally made of a heavy fabric and are used to protect goods against bad weather (see also the Harmonized System Explanatory Note (HSEN) to heading 6306 (1)). The zippers sewn to the article and the lightweight material indicate that the article is not suitable/intended to be used as a tarpaulin of CN code 6306 12 00 . Furthermore, the article cannot be classified as a tent under CN code 6306 22 00 because due to its objective characteristics, the article does not have the essential character of a complete article (tent) within the meaning of GIR 2(a). It is not evident either from its objective characteristics whether the article is to be used as part of a tent, a gazebo or another product. Heading 6307 applies to other made-up articles of any textile fabric, provided they are not included in other headings of Section XI. It also covers made-up flat protective sheets other than tarpaulins and ground sheets of heading 6306 (see also the HSEN to heading 6307 , first paragraph and second paragraph, (8)). The article is therefore to be classified under CN code 6307 90 98 as other made-up article. Documented CN 2026 code: 63079098.
6 août 2021
A basket measuring approximately 32 × 27 × 20 cm in the shape of a cuboid. The article consists of wire of steel (diameter of the wire is approximately 4 mm) and paper. The wire is placed solely along the edges of the cuboid forming a frame. The frame sustains a fabric of warp and weft strands of paper. Each strand consists of two folded and twisted lengthwise strips of paper that are twisted together. Each twisted strip of paper measures approximately 5,5 mm in width. The wire is totally covere
Classification is determined by general rules (GIR) 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 63 and by the wording of CN codes 6307 , 6307 90 and 6307 90 98 . The basket is not a household article of iron or steel of heading 7323 because it is not the wire of base metal but the paper fabric that gives the article its essential character within the meaning of GIR 3(b), as the article has the appearance of a paper basket. It does not have the appearance of a basket of metal as the wire is completely covered by the paper and thus, not visible. Moreover, the article is mainly made of paper. Classification in heading 7323 is therefore excluded. As the paper strips are twisted, they are considered paper yarn (textile yarn) within the meaning of heading 5308 (see also the Harmonised System Explanatory Notes (HSEN) to heading 5308 , (B) paper yarn, third paragraph). Classification of the article in Chapter 46 is excluded by virtue of Note 1 to Chapter 46 because textile yarns are not considered ‘plaiting materials’. Moreover, the yarns are woven together creating a fabric (warp and weft strands). The basket is therefore not an article of paper yarn but an article made of fabric and its classification in heading 5609 is excluded (see also the HSEN to heading 5609 , first and third paragraph, (c)). Made-up textile articles of any textile fabric which are not more specifically described elsewhere in the Nomenclature are classified under Sub-Chapter I of Chapter 63 (see also the HSEN to Chapter 63, General, (1), first paragraph). The article is therefore to be classified under CN code 6307 90 98 as other made-up textile articles. Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926 , 3926 90 and 3926 90 97 . Classification under subheading 8536 70 00 as ‘connectors for optical fibres, optical fibre bundles or cables’ or under subheading 8536 90 10 as ‘connections and contact elements for wire and cables’ (which are electrical apparatus for making connections) is excluded, as the article in question is just a box. It is neither equipped with connectors for optical fibres, optical-fibre bundles or optical cables nor does it possess any ‘connections and contact elements for wire and cables’. Classification under heading 8538 as ‘parts suitable for use solely or principally with the apparatus of heading 8535 , 8536 or 8537 ’ is also excluded as due to the absence of connectors, contacts or provisions therefor, the article can be considered neither electrical apparatus of heading 8536 nor an identifiable part thereof. Consequently, the article is to be classified according to its constituent material (plastics) under CN code 3926 90 97 as other articles of plastics. Documented CN 2026 code: 63079098, 39269097.
An article made of woven textile fabric (cotton) composed of three textile pockets stitched together and designed to be hung on a high bed rail. The article is intended for storing small items. The pockets may be decorated to match the theme of a child's room.
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 98 . The pockets are not considered furnishing articles (see also the Harmonised System Explanatory Notes (HSEN) to heading 6304 ) but serve as storage units. Consequently, classification of the article under heading 6304 as other furnishing articles is excluded. It is a made-up textile article, not included more specifically in other headings of Section XI or elsewhere within the meaning of heading 6307 (see also the HSEN to heading 6307 ). It is therefore to be classified under CN code 6307 90 98 as other made-up articles. Documented CN 2026 code: 63079098.
15 avr. 2019
An article to be used for supporting the cultivation of plants indoors and stimulating their growth. The article measures approximately 80 × 80 × 160 cm and consists of a frame of hollow steel tubes and sides, top and bottom made of a textile material that can be closed completely and that has a coating that reflects light on the inside. The textile material has openings for ventilation, water and electricity and is waterproof, airtight and light-tight. Zips are stitched on the textile material
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 98. Classification under heading 9403 as ‘other furniture’ is excluded because the article is not to be used for equipping private dwellings, hotels, offices, schools, churches, shops laboratories and the like, but rather for supporting the cultivation of plants and stimulating their growth (see also the Harmonized System Explanatory Notes to heading 9403, second paragraph). Classification under heading 9406 as a ‘prefabricated building’ is also excluded because the construction indicates indoor use. The light reflective coating on the inside of the textile material and the openings for ventilation, water and electricity are essential for supporting the cultivation of plants inside the article. Therefore, the textile material gives the article its essential character within the meaning of GIR 3(b). The article is therefore to be classified under CN code 6307 90 98 as ‘other made-up textile articles’. Documented CN 2026 code: 63079098.
10 août 2015
A textile article designed to hold a person in a sitting position when being lifted by a hoist. The article consists of a woven textile fabric (polyester), essentially in the shape of a rectangle. One of the two short sides of the rectangle has two flap- like extensions, which function as a seat. The rest of the fabric supports the back and the sides of the person. Some parts of the fabric are padded (inserts of polypropylene foam). Several textile straps are sewn to the edges of the fabric, so
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 98 . Classification under CN code 8431 31 00 as a part suitable for use solely or principally with the machinery of heading 8428 (lifts, hoists etc.) is excluded, because the article is not indispensable for the functioning of the hoist (see Case C-152/10, Unomedical, ECLI:EU:C:2011:402, paragraphs 29, 34 and 36). Moreover, slings are excluded from heading 8431 and are classified in Section XI (see also the Harmonised System Explanatory Notes to heading 8431 , fourth paragraph, (b)). The article is mainly made of textile material and the different parts are assembled by sewing. The article is therefore to be classified under CN code 6307 90 98 as ‘other made-up textile articles’. Documented CN 2026 code: 63079098.
19 mai 2015
Ring-shaped textile cover of woven polyester fabric, to be used on tyres of specific car types in order to enhance the function of the tread of the tyre when driving on snow. The inside of the central part of the article is made of threads of strong continuous polyester fibres, giving resistance to the structure. The outside of the central part of the article is made of threads of discontinuous polyester fibres of two different dimensions, ensuring absorption and adherence through the roughness
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 98. Classification as an accessory of subheading 8708 70 is excluded because the article is merely enhancing the function of the tread of the tyre when driving on snow and, thus, it is neither adapting the vehicle for a particular operation, nor increasing its range of operations, nor performing a particular service relative to the main function of the vehicle (see case C-152/10 Unomedical [2011] ECR I-5433, paragraph 29). Consequently and due to the fact that the article is exclusively made of textile material and that the different parts are assembled by sewing, the article is to be classified under CN code 6307 90 98 as ‘other made-up textile articles’. Documented CN 2026 code: 63079098.
8 août 2014
Article consisting of a wooden box covered on the inside and outside with textile fabric. The box has an opening in the front allowing a cat to enter it and is big enough for a cat to sleep in it. On top of the box a paperboard tube is mounted vertically. The tube is covered with a cord of sisal fixed to it. The cord is made of spun sisal fibres and measures more than 20 000 decitex. The tube supports a wooden platform covered with textile fabric. The platform is big enough to allow a cat to lie
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature (GIR), note 7(f) to Section XI and the wording of CN codes 6307, 6307 90 and 6307 90 98. Given its objective characteristics, the article is intended to attract cats and to keep them away from furniture that they would otherwise scratch and occupy. Classification as furniture under heading 9403 is excluded because that heading covers products of a different nature which are used for private dwellings, hotels, offices, schools, churches, shops, laboratories, etc. (see also the Harmonised System Explanatory Notes (HSEN) to heading 9403 of the HS). Classification as toys under heading 9503 is also excluded because the article is intended exclusively for animals and thus not covered by that heading in accordance with note 5 to Chapter 95. The textile material (the woven textile fabric and the sisal cord) is essential in enabling the product to be used as intended because it attracts cats which can e.g. scratch their claws, sit, sleep on it and play with it. It is therefore the textile material (not the wood or paperboard) that gives the article its essential character within the meaning of GIR 3(b). As it cannot be determined whether the sisal or the woven textile material is more essential to attract cats, the bigger quantity of the woven textile fabric and the wider variety of activities it provides to the cat are considered to give the article its essential character within the meaning of GIR 3(b) (see also the HSEN to GIR 3(b), (VIII)). Within the meaning of note 7(f) to Section XI, the woven textile fabric is assembled by sewing and is consequently a made-up textile article of textile fabric. The article is therefore to be classified under CN code 6307 90 98 as other made-up textile articles. Documented CN 2026 code: 63079098.
A soft reversible textile article in the form of a basket, measuring approximately 35 cm × 25 cm, with stuffed edges (height 10 cm) and a stuffed bottom. One of the outer sides of the article is made of woven fabric (100 % polyester), the other side is made of knitted plush fabric (100 % polyester). The article is for use by small pets.
Classification is determined by general rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature (GIR) and the wording of CN codes 6307, 6307 90 and 6307 90 98. Given its objective characteristics, the article is a textile basket designed to give comfort to small pets. Classification as furniture under heading 9403 is excluded because that heading covers products of a different nature which are used for private dwellings, hotels, offices, schools, churches, shops, laboratories, etc. (see also the Harmonized System Explanatory Notes (HSEN) to heading 9403 of the HS). Classification under heading 9404 is also excluded as textile baskets are not similar to articles of bedding and similar furnishing. Moreover, the article has no additional elements pointing to its use as a bedding article. The article is considered a made-up textile article within the meaning of heading 6307. The interior and exterior are equally essential to the article, due to the fact that it can be turned inside out and used either way. As it cannot be established whether the knitted plush fabric (leading to a classification under CN code 6307 90 10) or the woven fabric (leading to a classification under CN code 6307 90 98) gives the article its essential character within the meaning of GIR 3(b), the article has to be classified under the heading which occurs last in numerical order among those which equally merit consideration. The article is therefore to be classified under CN code 6307 90 98. Documented CN 2026 code: 63079098.
3 avr. 2014
Article consisting of a wooden platform (measuring approximately 40 to 40 cm) covered on the upper and edges with a felt lined woven fabric of synthetic fibres (polypropylene). The fabric has a backing of cellular plastic. In the centre of the platform, there is a 60 cm high tube made of cardboard, with a cover on both ends. The cover at the bottom end is made of hard plastic, and a screw is passed through the wooden platform into that plastic cover in order to attach the platform to the tube. T
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature (GIR), note 7(f) to Section XI and the wording of CN code 6307, 6307 90 and 6307 90 98. Given its objective characteristics, the article is an article for cats and is designed to attract cats and to keep them away from furniture that they would otherwise scratch and occupy. Classification as furniture under heading 9403 is excluded because that heading covers products of a different nature which are used for private dwellings, hotels, offices, schools, churches, shops, laboratories, etc. (see also the Harmonised System Explanatory Notes (HSEN) to heading 9403 of the HS). Classification as toys under heading 9503 is also excluded because the article is identifiable as intended exclusively for animals and thus not covered by that heading in accordance with note 5 to Chapter 95. The textile material is essential to attract cats (e.g. to scratch their claws on it, sit on it and play with it) and consequently essential to the use of the article as a scratching and playing facility for cats. Thus, it is the textile material (not the wood, paperboard or plastic) that gives the article its essential character within the meaning of GIR 3(b). The sisal fibres of heading 5305 have been spun into twine of heading 5607 within the meaning of note 3 (A) (e) to Section XI of the CN (see also the HSEN to heading 5305, first paragraph, and the distinction between yarns and twine in table I, type: of other vegetable fibres, in the HSEN to Section XI, General, (1) (B) (2)). However, the woven sisal fabric cannot be classified in heading 5609 as an article of twine, because this heading does not cover textile articles covered by a more specific heading for textile fabrics such as heading 6307 (see also the HSEN to heading 5609, first paragraph and third paragraph, point (c)). Neither the sisal mat nor the felt lined woven fabric of synthetic fibres with its backing of cellular plastic can be classified in Chapter 57 within the meaning of note 1 to that Chapter as those materials are part of a cat scratcher and do not have a furnishing purpose (see also the HSEN to Chapter 57, General, first paragraph). Consequently, a made-up article consisting of woven sisal fabric, woven pile fabric, and felt lined woven fabric of synthetic fibres, should be classified under heading 6307. The article should therefore be classified under CN code 6307 90 98 as "other made-up textile articles" Documented CN 2026 code: 63079098.
Made-up article consisting of 10 rectangular strips each approximately 25 cm long and 2 cm wide, of nonwovens of synthetic filaments (polyethylene) solidified with a binder. The strips are linked to each other along the length by perforation points. The main part of one side of the strips is single coloured. The ends and the reverse of the strips are white. One end of each strip holds the closing mechanism consisting of zigzag embossing on the front side and, on the back, a layer of glue which i
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Notes 7(b) and 8(a) to Section XI and the wording of CN codes 6307, 6307 90 and 6307 90 98. The objective characteristics of the article are that the main part of each strip is single coloured and the sequential number is printed in an insignificant spot and is barely visible once the bracelet is worn, and quite small and inconspicuous. Given those characteristics the identification of people through the colour of the bracelets is intended as primary use, whereas the printed sequential number fulfils a secondary use. Since the essential nature and the primary use of the bracelets is determined by its colour and not by the printed number, classification under Chapter 49 is excluded (See also the HS Explanatory Notes to Chapter 49, General, first paragraph). The article is made of nonwovens of heading 5603. However, since the bracelets are produced in the finished state, ready for use after merely being separated from each other by means of the perforation points, they are ‘made-up’ textile articles within the meaning of Note 7(b) to Section XI. According to Note 8(a) to Section XI Chapter 56 does not apply to made-up goods. Classification under Chapter 56 is therefore excluded. There are no specific headings in Section XI covering this kind of made-up textile articles. The article is therefore to be classified as ‘other made-up textile article’ under CN code 6307 90 98. Documented CN 2026 code: 63079098.
Item 2: Woven, five-pointed star, containing metallised yarn and other yarns, stuffed with a synthetic material and measuring approximately 8 × 8 cm. There is a loop for hanging it, made from metallised thread, attached to one of the points (other made-up articles - articles for decoration) (see photograph No 623)
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, notes 7(a) and (f) to Section XI, Note 1 to Chapter 63 and by the wording of CN codes 6307, 6307 90 and 6307 90 98. Taking into account the general appearance of this article, it can be used throughout the whole year and not exclusively or essentially at Christmas. Classification under heading 9505 is therefore excluded. Documented CN 2026 code: 63079098.
13 juin 2002
Item 3: Carrying-device, made of aluminium tubing and pieces of knitted and woven fabrics (synthetic fibres) sewn together, consisting of a child’s seat with padding at the side and at head-height, retaining- and carrying-straps and, underneath, storage-space for small objects. The surface of the seat (including the seat- back), the integral hood, small pocket- like receptacle under the seat, and the carrying-, lap- and other straps are made of textile material (other made-up textile articles -
Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, note 7(f) to Section XI, Note 1 to Chapter 63, Note 2 to Chapter 94 and CN codes 6307, 6307 90 and 6307 90 98. This product does not have the characteristics of a sack and similar countainers of heading 4202, it is designed for carrying children. See also the Explanatory Notes to the Harmonised System relating to heading 6307 Documented CN 2026 code: 63079098.
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