Commission Regulation (EC) No 266/2005 of 17 February 2005 concerning the classification of certain goods in the Combined Nomenclature
Date: 2005-02-17
Institutions: European Commission
Subjects: Combined Nomenclature, sports equipment

18.2.2005

EN

Official Journal of the European Union

L 47/3

COMMISSION REGULATION (EC) No 266/2005

of 17 February 2005

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

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)

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.

is appropriate to provide that binding tariff

It
infor-
mation 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 (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 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

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
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, 17 February 2005.

For the Commission

László KOVÁCS
Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Commission

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

Regulation (EC) No 1989/2004 (OJ L 344, 20.11.2004, p. 5).

2003 Act of Accession.

L 47/4

EN

Official Journal of the European Union

18.2.2005

ANNEX

Classification
CN code

(2)

6403 59 91

Description of the goods

(1)

Footwear covering the toes and the ball of the
foot,
leaving the heel and more than half the
foot exposed, with a leather upper lined with a
textile fabric on the inside and an outer sole of
leather, with insoles of a length of less than
24 cm.
is attached to the foot by two
elastic bands which go round the heel.

It

(shoe for rhythmic gymnastics)

(see photographs No 633 A and No 633 B) (*)

Reasons

(3)

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature, note 3(b) to Chapter 64 and the
wording of CN codes 6403, 6403 59 and
6403 59 91.

In application of General Rule 1 for the inter-
pretation of the Combined Nomenclature, the
term ‘outer sole’ as used, inter alia, in heading
6403 means that part of the footwear which,
when in use, is in contact with the ground. See
also the Harmonized System Explanatory Note
to Chapter 64, General, (C).

As only the ball of the foot is allowed to touch
the ground in rhythmic gymnastics, the corre-
sponding part of the footwear is the only part
in contact with the ground when in use and
can, therefore, be considered to be an ‘outer
sole’ as referred to in Chapter 64. Moreover,
the objective
and
characteristics
material) of the article imply that it cannot be
used for any other purpose than as footwear for
rhythmic gymnastics.

(e.g.

cut

(*) The photographs are purely for information.

18.2.2005

EN

Official Journal of the European Union

L 47/5