21.1.2022
EN
Official Journal of the European Union
L 14/3
ANNEX
Description of the goods
Classification (CN-code)
Reasons
(1)
(2)
(3)
Articles consisting of a tubular knitted, elasticated fabric (synthetic fibres combined with a rubber thread), in the form of loops with a diameter of approximately 4,5 cm and a width of approximately 2 cm (when unrolled).
6117 80 10
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, notes 7(b) and 10 to Section XI and the wording of CN codes 6117, 6117 80 and 6117 80 10.
The articles are knitted in a tubular form and cut at a defined (pre-programmed) width (2 cm).
Due to the rubber thread contained in the elasticated fabric, the edges of the articles roll up, which gives the articles the form of hairbands, ready for use.
See images (*).
The articles are produced in the finished state by knitting a tubular fabric and cutting it at a defined width to obtain an elasticated loop, ready for use (see note 7(b) to Section XI).
Taking into account their textile character the articles are to be considered as a made-up clothing accessory in the same way as, for example, made-up shawls, scarves, mantillas, ties and bow ties.
In addition, note 10 to Section XI classifies elastic products consisting of textile materials combined with rubber threads in that section.
Classification under heading 9615 is excluded, since articles of this heading are usually made of plastics, ivory, bone, horn, tortoise-shell, metal, etc. (see also the Harmonized System Explanatory Note to heading 9615 (3) and the Explanatory note to the Combined Nomenclature to heading 9615).
Consequently, the articles are to be classified under CN code 6117 80 10 as a made-up clothing accessory, knitted or crocheted, elasticated or rubberised.
(*) The images are purely for information.