Commission Implementing Regulation (EU) 2023/2451 of 26 October 2023 concerning the classification of certain goods in the Combined Nomenclature

Official Journal EN of the European Union L series 2023/2451 3.11.2023 COMMISSION IMPLEMENTING REGULATION (EU) 2023/2451 of 26 October 2023 concerning the classification of certain goods in the Combined Nomenclature THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013laying down the Union Customs Code(1), and in particular Article 57(4) and Article 58(2) thereof,

Whereas:

(1) In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC) No 2658/87(2), it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.

(2) Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature.

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 provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.

(3) 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) of that table.

(4) It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at 3 months.

(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) of that table.

Article 2 Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of 3 months from the date of entry into force of this Regulation.

Article 3 This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

(1) OJ L 269, 10.10.2013, p. 1.

(2) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).

ELI: http://data.europa.eu/eli/reg_impl/2023/2451/oj 1/4EN OJ L, 3.11.2023 This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 26 October 2023.

For the Commission Gerassimos THOMAS Director-General Directorate-General for Taxation and Customs Union 2/4 ELI: http://data.europa.eu/eli/reg_impl/2023/2451/ojEN OJ L, 3.11.2023 ANNEX Classification Description of the goods Reasons (CN-code)

(1) (2) (3) Footwear having an upper made of a textile 6404 19 90 Classification is determined by general rules 1 and 6 for the fabric (100 % cotton). Strips (approximately interpretation of the Combined Nomenclature, Note 4(a) 5 mm wide) of the same textile fabric are and (b) and Additional note 1 to Chapter 64 of the stitched on around the instep and along the Combined Nomenclature and by the wording of CN codes front opening and underneath the eyelet 6404, 6404 19and 6404 19 90.

stays, as well. On the inside, the stitching of these strips fixes another strip reinforcing Classification under CN code 6404 11 00as tennis shoes, the eyelet stays. On both sides of the basketball shoes, gym shoes, training shoes and the like is footwear two vertical strips (approximately excluded, because the footwear is neither designed for any 5 mm wide) are stitched on to the upper of these sporting activities nor is it designed for a sporting material from the eyelet stays to the sole. activity similar to tennis, basketball, gym or training. Such sporting activities require running, jumping movements, The footwear has a rubber sole quick turns or abrupt stops. Therefore, the sole of footwear (approximately 2 cm in thickness). The part designed for these activities must have features to absorb of the sole making contact with the ground shocks resulting from the impacts of those movements or has an evenly structured non-slip surface. A be otherwise adapted to a specific sporting activity. Such rubber strip of approximately 3 cm is features could be, for example, air or gas pads, especially in attached to the side of the rubber sole and the heel part of the footwear to absorb shocks. However, approximately 1 cm of this strip is the sole of the footwear does not have any such features.

overlapping the textile upper all around the Moreover, the outer sole does not have any features to footwear. support movements specific for a certain sporting activity.

For example, the outer sole does not have the typical The footwear has laces as a closing system. structure (outer sole pattern) of tennis shoes that supports turning movements typical for tennis. It is rather a non-slip outer sole designed for walking. Moreover, the upper is neither reinforced nor padded to grant stability to the foot and balance when running, jumping, turning or stopping quickly. The two vertical strips (approximately 5 mm wide) (See images)(*) stitched to the sides of the footwear and the part of the rubber strip overlapping the upper close to the sole are not reinforcing the upper sufficiently.

Consequently, despite the laces and the non-slip outer sole, the article is designed as casual leisure footwear for walking. (See also paragraphs 3 to 7 of the Explanatory notes to the Combined Nomenclature to subheading 6404 11 00).

ELI: http://data.europa.eu/eli/reg_impl/2023/2451/oj 3/4EN OJ L, 3.11.2023 The article is therefore to be classified under CN code 6404 19 90as other footwear with outer soles of rubber and uppers of textile materials.

(*) The images are purely for information.

4/4 ELI: http://data.europa.eu/eli/reg_impl/2023/2451/oj