# L_2021294EN.01001101.xml

| 17.8.2021 | EN | Official Journal of the European Union | L 294/11 |
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17.8.2021

EN

Official Journal of the European Union

L 294/11

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COMMISSION IMPLEMENTING REGULATION (EU) 2021/1370

of 6 August 2021

concerning the classification of certain goods in the Combined Nomenclature

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (1), and in particular Article 57(4) and Article 58(2) thereof,

Whereas:

| (1) | In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC) No 2658/87 (2), it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation. |
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(1)

In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC) No 2658/87 (2), it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.

| (2) | Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods. |
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(2)

Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.

| (3) | Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table. |
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(3)

Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.

| (4) | It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three months. |
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(4)

It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three months.

| (5) | The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, |
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(5)

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.

Article 2

Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.

Article 3

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 6 August 2021.

For the Commission

Gerassimos THOMAS

Director-General

Directorate-General for Taxation and Customs Union

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(1)  
  OJ L 269, 10.10.2013, p. 1.

1

(2)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).

2

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ANNEX

| Description of the goods | Classification (CN-code) | Reasons |
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| (1) | (2) | (3) |
| 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). | 6307 90 98 | 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. |

Description of the goods

Classification (CN-code)

Reasons

(1)

(2)

(3)

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).

6307 90 98

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.

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