Commission Regulation (EC) No 2343/2003 of 23 December 2003 concerning the classification of certain goods in the Combined Nomenclature
Date: 2003-12-23
Institutions: European Commission
Subjects: Combined Nomenclature, footwear industry, tariff nomenclature

L 346/36

EN

Official Journal of the European Union

31.12.2003

COMMISSION REGULATION (EC) No 2343/2003

of 23 December 2003

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

Having regard to the Treaty establishing the European
Community,

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)

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 binding tariff informa-
tion 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 by the holder for
a period of three months, under Article 12(6) of Council
Regulation (EEC) No 2913/92 of 12 October 1992
establishing the Community Customs Code (3), as last
amended by Regulation (EC) No 2700/2000 of the Euro-
pean 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

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 three months 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.

31.12.2003

EN

Official Journal of the European Union

L 346/37

Description

(1)

Children's leisure footwear which covers the ankle, with an
outer sole of rubber and an upper consisting of a sheet of
plastic covered on the external surface area with textile fibres
not exceeding 5 mm in length (textile flock) glued to it and
combined on the inside with a thin layer of woven fabric. It
has a textile lining.

ANNEX

Classification
CN code

(2)

6404 19 90

(see photograph No 628) (*)

(*) The photograph is purely for information.

Reasons

(3)

Classification is determined by General Rules 1 and 6 for the
interpretation of the Combined Nomenclature, note 4(a) to
Chapter 64 and the wording of CN codes 6404, 6404 19 and
6404 19 90.

As far as the ‘material of the upper’
is concerned, for the
purpose of Chapter 64 the expression ‘textile materials’ covers
the fibres, yarns, fabrics, etc. of Chapters 50 to 60. See also
the Harmonised System Explanatory Note to Chapter 64,
General, (F).

The textile flock of heading 5601 is the constituent material of
the upper within the meaning of note 4(a) to Chapter 64,
because it is the only external surface area of the upper.