autres

Directeur général des douanes et droits indirects et Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières contre Humeau Beaupréau SAS

Sommaire de l'arrêt

Skatteministeriet contre Ecco Sko A/S.

Sommaire de l'arrêt

2024/965

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 4(a) and (b) to Chapter 64 of the Combined Nomenclature and by the wording of CN codes 6404, 6404 19 and 6404 19 90. Classification under CN code 6404 11 00 as tennis shoes, basketball shoes, gym shoes, training shoes and the like is excluded, because the footwear is neither designed for any of these sporting activities nor is it designed for a sporting activity similar to tennis, basketball, gym or training. Such sporting activities require running, jumping movements, quick turns and abrupt stops. Therefore, the sole of footwear designed for these activities must have features to absorb shocks resulting from the impact of those movements or be otherwise adapted to a specific sporting activity. Such features could be, for example, air or gas pads, especially in the heel part of the footwear to absorb shocks. However, the sole of the footwear does not have any such features. The cuts parallel to each other give the sole a flexibility ideal for walking. The fact that the sole is lower in the front than in the heel part also supports the walking movement. However, without additional features the sole is not suitable for running or jumping. Moreover, the material of the upper is rather elastic due to it being crocheted wool and will yield to heavy lateral forces when turning abruptly. Furthermore, as the eyelet stays are not reinforced in any way but pressed directly into the elastic crocheted material, the fastening device is not suitable for abrupt movements. The crocheted wool will yield to the forces it is exposed. Therefore, the upper is not designed in a way to grant stability to the foot and balance when running, jumping, turning quickly or stopping abruptly. Consequently, the article is designed as casual leisure footwear for walking. (See also paragraphs three to seven of the Explanatory notes to the Combined Nomenclature to subheading 6404 11 00). The article is therefore to be classified under CN code 6404 19 90 as other footwear with outer soles of plastics and uppers of textile materials. Documented CN 2026 code: 64041990.

2023/2451

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 4(a) and (b) and Additional note 1 to Chapter 64 of the Combined Nomenclature and by the wording of CN codes 6404 , 6404 19 and 6404 19 90 . Classification under CN code 6404 11 00 as tennis shoes, basketball shoes, gym shoes, training shoes and the like is excluded, because the footwear is neither designed for any of these sporting activities nor is it designed for a sporting activity similar to tennis, basketball, gym or training. Such sporting activities require running, jumping movements, quick turns or abrupt stops. Therefore, the sole of footwear designed for these activities must have features to absorb shocks resulting from the impacts of those movements or be otherwise adapted to a specific sporting activity. Such features could be, for example, air or gas pads, especially in the heel part of the footwear to absorb shocks. However, the sole of the footwear does not have any such features. Moreover, the outer sole does not have any features to support movements specific for a certain sporting activity. For example, the outer sole does not have the typical structure (outer sole pattern) of tennis shoes that supports turning movements typical for tennis. It is rather a non-slip outer sole designed for walking. Moreover, the upper is neither reinforced nor padded to grant stability to the foot and balance when running, jumping, turning or stopping quickly. The two vertical strips (approximately 5 mm wide) stitched to the sides of the footwear and the part of the rubber strip overlapping the upper close to the sole are not reinforcing the upper sufficiently. Consequently, despite the laces and the non- slip outer sole, the article is designed as casual leisure footwear for walking. (See also paragraphs 3 to 7 of the Explanatory notes to the Combined Nomenclature to subheading 6404 11 00 ). The article is therefore to be classified under CN code 6404 19 90 as other footwear with outer soles of rubber and uppers of textile materials. Documented CN 2026 code: 64041990.

872/2009

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 4(a)(b) to Chapter 64 of the Combined Nomenclature, Additional Note 1 to Chapter 64 and the wording of CN codes 6404, 6404 19 and 6404 19 90. The rectangular piece of leather C3 reinforces the central textile strap T3 and also decorates the shoe. Thus, when identifying the constituent material of the upper, no account is to be taken of this reinforcement/accessory within the meaning of Note 4(a) to Chapter 64. The two small leather straps C2 that are sewn with a decorative, bright coloured textile thread to the leather straps C1 serve mainly decorative purposes and, thus, are considered accessories within the meaning of Note 4(a) to Chapter 64. At the centre of the arch the two textile straps (T1 and T2) and the two leather straps (C1) are sewn together with one single thread in a way that shows that the textile and leather are of equal importance in constituting the upper. However, the fact that only the textile straps (T1 and T2) are properly inserted in the sole — unlike the leather straps C1 —, shows that only the textile straps fix the upper (the arch) to the sole. Thus, the textile straps T1 and T2 cannot be considered to be lining, but are the constituent material of the upper within the meaning of Note 4(a) to Chapter 64, whereas, the leather straps C1 only reinforce the textile straps T1 and T2 and are not to be taken into consideration as constituent material of the upper. The two non-visible straps A are fully inserted between the leather strap C1 and the textile strap T1/T2 along both sides of the arch. Since they are smaller than the leather (C1) and textile straps (T1/T2) enclosing them, they do not interfere with the reinforcing function of the leather straps C1. The central textile strap T3 separating the toes is part of the constituent material of the upper because it constitutes the specific form of this ‘thong’ sandal and, moreover, because it is the only material constituting this strap. Moreover, the textile material (T1 and T2 and T3 together) show the characteristics of an upper within the meaning of Additional Note 1 to Chapter 64 because the textile material of the upper of the sandal, without the other materials, 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 (See judgment of the Court of Justice of the European Communities in Case C–165/07, Skatteministeriet v Ecco Sko A/S, paragraph 48). The two textile straps T1 and T2 and the central textile strap T3 are therefore the constituent material of the upper within the meaning of Note 4(a) to Chapter 64. The surface of the constituent material of the upper is at least partly exposed on the outside surface of the footwear, because a part of the textile material (consisting of three assembled pieces of identical textile fabrics (T1, T2 and T3)) is exposed on the outside surface of the footwear (part of textile strap T3) (see the Explanatory Notes to the Combined Nomenclature to Chapter 64, General, (1)(a), first sentence of second paragraph). The part of the sole in contact with the ground is of plastic within the meaning of Note 4(b) to Chapter 64. Thus, the footwear has a plastic outer sole. Documented CN 2026 code: 64041990.