Commission Regulation (EC) No 1559/2004 of 24 August 2004 concerning the classification of certain goods in the Combined Nomenclature
Date: 2004-08-24
Institutions: European Commission
Subjects: clothing, common customs tariff, statistical nomenclature, tariff nomenclature

2.9.2004

EN

Official Journal of the European Union

L 283/9

COMMISSION REGULATION (EC) No 1559/2004

of 24 August 2004

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

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 classi-
fication 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 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
information issued by the
Community, binding tariff

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, pursuant to Article 12(6) of Council Regu-
lation (EEC) No 2913/92 of 12 October 1992 estab-
lishing the Community Customs Code (2).

(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

and to prior

Subject to the measures in force in the Community relating to
double-checking systems
and retrospective
Community surveillance of
textile products on importation
into the Community, binding tariff information issued by the
customs
in
accordance with this Regulation can continue to be invoked
for a period of 60 days, pursuant to Article 12(6) of Regulation
(EEC) No 2913/92.

authorities of Member States which is not

Article 3

This Regulation shall enter into force on the 20th day following
the European
that of
Union.

its publication in the Official

Journal of

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

Done at Brussels, 24 August 2004.

For the Commission

Frederik BOLKESTEIN
Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1. Regulation as

(EC) No 2344/2003 (OJ

last amended by
L 346,

Commission Regulation
31.12.2003, p. 38).

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

2003 Act of Accession.

L 283/10

EN

Official Journal of the European Union

2.9.2004

ANNEX

Classification
CN code

(2)

6110 30 91

Reasons

(3)

Classification is determined by the provisions of
General Rules 1 and 6 for the interpretation of the
Combined Nomenclature, note 7(e) to Section XI,
notes 1 and 9 to Chapter 61 and the wording of
CN codes 6110, 6110 30 and 6110 30 91.

This garment has the objective characteristics of a
waistcoat. See the HS and CN Explanatory Notes
to heading 6110.

Description of the goods

(1)

Single-coloured knitted garment made of synthetic
fibres (100 % polyester), sleeveless, covering the
It has a V-neck, a
upper part of
complete opening at the front, fastening left over
right by means of press studs, wide armholes, no
pockets or lining.

the body.

There are two reflective horizontal strips right
round the garment.

(Waistcoat)

(See photograph No 634) (*)

(*) The photograph is purely for information.