Commission Regulation (EC) No 2345/2003 of 23 December 2003 concerning the classification of certain goods in the Combined Nomenclature
Date: 2003-12-23
Institutions: European Commission
Subjects: Combined Nomenclature, clothing, tariff nomenclature

31.12.2003

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Official Journal of the European Union

L 346/41

COMMISSION REGULATION (EC) No 2345/2003

of 23 December 2003

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Com-
munity,

Having regard to Council Regulation (EEC) No 2658/87 of 23
July 1987 on the tariff and statistical nomenclature and on the
Common Customs Tariff (1), as last amended by Commission
Regulation (EC) No 1949/2003 (2), and in particular Article
9(1)(a) thereof,

Whereas:

(1)

(2)

(3)

(4)

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

Regulation (EEC) No 2658/87 has laid down the general
rules for the interpretation of the Combined Nomencla-
ture. 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 Community provisions, with a view to the appli-
cation of tariff and other measures relating to trade in
goods.

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.

It is appropriate to provide that, subject to the measures
in force in the Community relating to double checking
systems and to prior and retrospective Community
surveillance of textile products on importation into the
Community, binding tariff
information issued by the
customs authorities of Member States in respect of the

classification of goods in the Combined Nomenclature
and which is not in accordance with this Regulation, can
continue to be invoked for a period of 60 days by the
holder, under Article 12(6) of Council Regulation (EEC)
No 2913/92 of 12 October 1992 establishing the Com-
munity Customs Code (3), as last amended by Regulation
(EC) No 2700/2000 of the European Parliament and of
the Council (4).

(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 good 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.

Article 2

Subject to the measures in force in the Community relating to
double checking systems and to prior and retrospective Com-
munity surveillance of textile products on importation into the
Community, binding tariff information issued by the customs
authorities of Member States which is not in accordance with
this Regulation, can continue to be invoked for a period of 60
days, under Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter
into force on the 20th 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, 23 December 2003.

For the Commission

Frederik BOLKESTEIN

Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1.
(2) OJ L 287, 5.11.2003, p. 15.

(3) OJ L 302, 19.10.1992, p. 1.
(4) OJ L 311, 12.12.2000, p. 17.

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Official Journal of the European Union

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Description

(1)

Unlined close-fitting garment, covering the
whole body from the shoulder to the ankle
enveloping each leg separately. With long
sleeves. Hemmed at the sleeve ends and at the
leg ends. With partial opening at
the back
reaching down to the waist and fastened by a
zip. With a tight fitting collar, fastened at the
back by a velcro type strap.

The garment
assembled by sewing.

is made up of several panels,

is predominantly of

The garment
cellular
rubber panels covered on both faces with a
layer of unicoloured knitted textile fabric (man-
made fibres). Only a small front chest panel,
two of the four back panels and the panels of
the lower sleeves are of an embossed cellular
rubber covered only on one face (on the inside
of the garment) with a layer of unicoloured
knitted textile fabric.

(surf/diving suit)

(see photographs No 631 A and 631 B) (*)

(*) The photographs are purely for information.

ANNEX

Classification
CN code

(2)

6113 00 10

Reasons

(3)

The classification is determined by the provi-
sions of general rules 1, 3 (b) and 6 for the
interpretation of the Combined Nomenclature
(GIR), by note 7(e) to Section XI, by notes 2(a)
to Chapter 40, 4 to Chapter 59, 1 to Chapter
61, and 1(e) to Chapter 95, as well as the
wording of CN codes 6113 and 6113 00 10.

The article is made up within the meaning of
note 7(e) to Section XI and consists mainly of
cellular rubber panels covered on both faces
with a layer of textile fabric. These panels of
combined materials give the essential character
to the garment (GIR 3b).

the latter

textile fabric,

As the cellular rubber is covered on both faces
with a layer of
is
regarded as having a function beyond that of
mere reinforcement, since it confers the essen-
tial character of textile to the material. There-
fore, the textile fabric being present not merely
for reinforcing purposes within the meaning of
Chapter note 4, last paragraph, to Chapter 59,
it is considered to be the constituent material
(See also the HS Explanatory
of
Notes to heading 4008, third paragraph, and
fourth paragraph, (A)).

the article.

Thus,
the article is a garment made up of
knitted fabrics of heading 5906 and, in accord-
ance to note 1 to Chapter 61, is classified in
subheading 6113 00 10.

Classification in heading 4015 is excluded
within the meaning of GIR 3b as only a minor
part of the garment is made of sheets of cellular
rubber covered only on one face with a textile
fabric being present merely for
reinforcing
purposes (heading 4008).

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Official Journal of the European Union

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Official Journal of the European Union

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