Commission Regulation (EC) No 2126/2005 of  22 December 2005  amending Regulation (EEC) No 350/93 concerning the classification of certain goods in the Combined Nomenclature
Date: 2005-12-22
Institutions: European Commission
Subjects: clothing, knitted and crocheted goods, statistical nomenclature, tariff nomenclature, textile product

23.12.2005

EN

Official Journal of the European Union

L 340/33

COMMISSION REGULATION (EC) No 2126/2005

of 22 December 2005

amending Regulation (EEC) No 350/93 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,

(6)

(7)

Whereas:

in question was classified within CN code 6204 63 90
because the cut of the garment in question does not give
ample indications as to whether it was intended for men
or women and therefore cannot be identified as either
men's or boy's garment or as women's or girls' garment.

Regulation (EEC) No 350/93 should therefore be
amended accordingly.

The measures provided for in this Regulation are in
accordance with the opinion of
the Customs Code
Committee,

(1)

(2)

(3)

(4)

Commission Regulation (EEC) No 350/93 of 17 February
1993 concerning the classification of certain goods in the
Combined Nomenclature (2)
down measures
concerning the classification in the Combined Nomen-
clature of a pair of shorts described in point 8 of the
Annex to that Regulation (photo 509).

lays

It is necessary to specify the description of the pockets of
the garment
in question and to align the second
paragraph of the reasons accordingly, in order to avoid
the
divergent classification. Up to now,
pockets have no closing system was merely illustrated
in photo 509.

the fact

that

Moreover, in the reasons given for the classification of
the garment in question reference is made to Note 8 of
the Combined Nomenclature without
Chapter 62 of
that Note has been
mentioning which paragraph of
applied, which might lead to divergent classifications.

In order to ensure uniform application of the Combined
Nomenclature it should be made clear that the classifi-
cation laid down in Regulation (EEC) No 350/93 was not
based on the first paragraph of Note 8 and was therefore
in
not determined by the reason that
is
question has a cut which clearly indicates that
designed for women.

the garment
it

HAS ADOPTED THIS REGULATION:

Article 1

Point 8 of
amended as follows:

the Annex to Regulation (EEC) No 350/93 is

1.

in column 1 (Description) the last sentence is replaced by the
following:

‘The garment has an open inside pocket on each side and a
knitted inside brief (65 % polyester, 35 % cotton), sewn at
the waist (as for shorts) (see photograph No 509) (*).’;

2.

in column 3 (Reason) the text is replaced by the following:

‘Classification is determined by the provisions of General
Rules 1 and 6 for
the combined
nomenclature, by the second paragraph of Note 8 to
Chapter 62, as well as by the texts of CN codes 6204,
6204 63 and 6204 63 90.

the interpretation of

Classification as swimwear is excluded because this garment,
by virtue of its cut, general appearance and the presence of
side pockets without a firm fastening system cannot be
deemed as
intended to be worn solely or mainly as
swimwear.’

(5)

Provision should be made that the second paragraph of
Note 8 to Chapter 62 was applied and that the garment

Article 2

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

Regulation (EC) No 1719/2005 (OJ L 286, 28.10.2005, p. 1).

(2) OJ L 41, 18.2.1993, p. 7.

This Regulation shall enter into force on the 20th day following
its publication in the Official Journal of the European Union.

L 340/34

EN

Official Journal of the European Union

23.12.2005

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

Done at Brussels, 22 December 2005.

For the Commission

László KOVÁCS
Member of the Commission