law://eu/reg/2015/804@2026-11-12THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariffnote, and in particular Article 9(1)(a) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
| Description of the goods | Classification(CN code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| A textile article designed to hold a person in a sitting position when being lifted by a hoist.The article consists of a woven textile fabric (polyester), essentially in the shape of a rectangle. One of the two short sides of the rectangle has two flap-like extensions, which function as a seat. The rest of the fabric supports the back and the sides of the person. Some parts of the fabric are padded (inserts of polypropylene foam).Several textile straps are sewn to the edges of the fabric, so that the article can be attached to the hoist and be lifted.(See images)note | 63079098 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 7(f) to Section XI and by the wording of CN codes 6307, 630790 and 63079098.Classification under CN code 84313100 as a part suitable for use solely or principally with the machinery of heading 8428 (lifts, hoists etc.) is excluded, because the article is not indispensable for the functioning of the hoist (see Case C-152/10, Unomedical, ECLI:EU:C:2011:402, paragraphs 29, 34 and 36). Moreover, slings are excluded from heading 8431 and are classified in Section XI (see also the Harmonised System Explanatory Notes to heading 8431, fourth paragraph, (b)).The article is mainly made of textile material and the different parts are assembled by sewing.The article is therefore to be classified under CN code 63079098 as ‘other made-up textile articles’. |
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.