Commission Regulation (EC) No 926/2004 of 26 April 2004 concerning the classification of certain goods in the Combined Nomenclature
Date: 2004-04-26
Institutions: European Commission
Subjects: Combined Nomenclature, toiletries

30.4.2004

EN

Official Journal of the European Union

L 163/105

COMMISSION REGULATION (EC) No 926/2004

of 26 April 2004

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), 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 Nomen-
clature. Those rules apply also to any other nomen-
clature which is wholly or partly based on it or which
adds any additional subdivision to it and which is estab-
lished by specific Community provisions, with a view to
the application 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 (2).

(5)

The Customs Code Committee has not issued an opinion
within the time limit set by its Chairman,

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.

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
imports of textile products 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, 26 April 2004.

For the Commission

Frederik BOLKESTEIN

Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Commis-
sion Regulation (EC) No 2344/2003 (OJ L 346, 31.12.2003, p. 38).

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by the Act

of Accession of 2003.

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Official Journal of the European Union

30.4.2004

Description

(1)

1. Made-up article

consisting of

tubular
knitted, elasticated fabric (man-made fibres)
combined with rubber thread, in the form of
a loop.

a

(hairband)

(see photograph No 629) (*)

ANNEX

Classification
CN code

(2)

6117 80 10

Reasons

(3)

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature, Notes 7(f) and 10 to section XI
and the wording of CN codes 6117, 6117 80
and 6117 80 10.

its textile character

Taking into account
the
article in question has to be considered, in the
same way as e.g. shawls, scarves, mantillas, ties
and bow ties, as a made-up clothing accessory.

Classification under heading 9615 is ruled out,
since articles of this heading are usually made of
ivory, bone, horn, tortoise-shell, metal,
plastics,
etc. See also the HS Explanatory Note to heading
9615 (3).

In addition, Note 10 to section XI explicitly
textile
includes elastic products consisting of
in
materials
section XI.

combined with rubber

threads

2. Made-up article sewn together to form a loop
consisting of an elasticated band, which is
completely covered by a woven textile fabric
(man-made fibres).

6217 10 00

(hairband)

(see photograph No 630) (*)

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature, Note 7(e) to section XI and the
wording of CN codes 6217 and 6217 10 00.

its textile character

Taking into account
the
article in question has to be considered, in the
same way as e.g. shawls, scarves, mantillas, ties
and bow ties, as a made-up clothing accessory,
which in the present case is not elsewhere speci-
fied or included.

Classification under heading 9615 is ruled out,
since articles of this heading are usually made of
ivory, bone, horn, tortoise-shell, metal,
plastics,
etc. See also the HS Explanatory Note to heading
9615 (3).

(*) The photographs are purely for information.

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Official Journal of the European Union

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