Commission Regulation (EC) No 471/2002
law://eu/reg/2002/471/anx_1@2026-11-15law://eu/reg/2002/471/anx_1@2026-11-15| Description of the goods | Classification (CN code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| 1.Article made of cellular plastic, approximately 4 mm thick, (measuring approximately 20 × 24 cm), nearly rectangular, because of its rounded corners, covered on one side with a layer of approximately 0,2 mm of multicoloured printed knitted textile fabric(Mouse-pads and similar articles)(See photograph No 618)note | 63079010 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, notes 7(a) and 8(a) to Section XI, notes 1 and 2(a)(5) to Chapter 59, notes 1 and 2(a) to Chapter 63 and by the wording of CN codes 6307, 630790 and 63079010The article is ‘made-up’ within the meaning of note 7(a) to Section XI because it is cut otherwise than into squares or rectanglesClassification in Chapter 39 is excluded according to note 2(a)(5) to Chapter 59, because the knitted fabric is not present merely for reinforcing purposes. See also the Harmonised System explanatory notes to Chapter 39, general considerations (plastics and textile combinations), (d)According to note 8(a) to Section XI made-up articles belong to Chapters 61 to 63 |
| 2.Article made of cellular plastic, approximately 4 mm thick, (measuring approximately 20 × 24 cm), nearly rectangular, because of its rounded comers, covered on one side with a layer of approximately 0,2 mm of single coloured knitted textile fabric(Mouse-pads and similar articles)(See photographs Nos 612 A + B)note | 39269097 | Classification is determined by general rules 1 and 6 for the intepretation of the Combined Nomenclature, note 1 to Chapter 39, note 1(h) to Section XI, notes 1 and 2(a)(5) to Chapter 59 and by the wording of CN codes 3926, 392690 and 39269097Classification in Section XI is excluded according to note 2(a)(5) to Chapter 59, because the knitted fabric is present merely for reinforcing purposes. See also the Harmonised System explanatory notes to Chapter 39, general considerations (plastics and textile combinations), (d) |
| 3.Rectangular, approximately 4 mm thick cellular plastic (polyurethane) (measuring approximately 20 × 21 cm), covered on one side with a layer of approximately 0,2 mm of multi-coloured printed knitted textile fabric(Mouse-pads and similar articles)(See photograph No 619)note | 59032090 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 7(a) to Section XI, notes 1 and 2(a)(5) to Chapter 59 and by the wording of CN codes 5903, 590320 and 59032090The goods are not ‘made-up’ within the meaning of Note 7(a) to Section XI because they are cut in rectangular formClassification in Chapter 39 is excluded according to note 2(a)(5) to Chapter 59, because the knitted fabric is multi-coloured printed and therefore is not present merely for reinforcing purposes. See also the Harmonised System explanatory notes to Chapter 39, general considerations (plastics and textile combinations), (d) |
| 4.Self-coloured lightweight knitted article for women or girls (86 % nylon, 14 % elastane), to be worn next to the skin, reaching down to just below the bust, with narrow adjustable shoulder straps. It has a low-cut neckline at the front and the back, without opening. There are bands of knitted fabric sewn onto the neckline and the armpitsThere are knitted side-panels of varying elasticity on the article, as well as an elasticated reinforcement at the frontThere is stitching just below the bust, reinforced on the inside, following the natural shape of the bustThere is an elasticated band of a width of about 2 cm on the lower edge of the article, to make sure that the article clings to the body(Brassiere)(See photograph No 615)note | 62121090 | Classificaton is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2(a) to Chapter 61 and the wording of CN codes 6212, 621210 and 62121090The elasticated reinforcement at the front, which gathers the fabric and contributes to the convex form of the cups, leads to the separation of the breasts which is characteristic of a brassiereThe stitching follows the shape of the bust and gathers the fabric into the form of the cupsThe reinforcement of the stitching on the inside of the article serves as a stiffener and, together with the elasticated side panels, provides the support required for brassieres, in accordance with the Harmonised System explanatory notes to heading 6212, first paragraph |
| 5.Rectangular shaped made-up article (measuring approximately 110 × 160 cm) of woven textile fabric (100 % cotton), attached on the two short sides of the woven fabric to each edge of a wooden pole (length: approximately 110 cm) by means of braided cords. Due to the different lengths of the cords the woven textile fabric obtains an asymmetric shape. Above the wooden pole there is a fixing device consisting of two braided cords and a metal ring, which allows the article to be fixed e.g. to a hook. The article does not have a defined seating area(Article similar to a hammock)(See photograph No 617)note | 63069000 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nome- clature, notes 7(f) and 8(a) to Section XI, note 1 to Chapter 63 and by the wording of CN codes 6306 and 63069000Other made-up woven textile articles belong to Chapter 63 according to note 8(a) to Section XI and note 1 to Chapter 63According to general rules 1 and 6, the article is classified under camping goods, because — considering its objective characteristics — the article is made of a rectangular made-up woven textile fabric which is suspended on both sides by means of braided cords and because the article assumes the body shape of the person who sits or lies in it, since the product does not have a defined seating area. The article can be used indoors and outdoorsTherefore, the article has to be classified — like a hammock — under camping goods in heading 6306. See the Harmonised System explanatory notes to heading 6306 (5), according to which camping goods include, among others, hammocks. Moreover, the Harmonised System explanatory notes to heading 9403 (other furniture etc.), (e), exclude hammocks from heading 9403 and assign them — depending on the material of the good — to headings 6306 or 5608 (made-up nets) |
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