COMMISSION IMPLEMENTING REGULATION (EU) No 1171/2012
of 3 December 2012
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of the goods |
Classification (CN code) |
Reasons |
(1) |
(2) |
(3) |
Made-up textile article for the storage of small items. The article is made of two nearly rectangular, equal-sized knitted pieces of textile fabric, which are superimposed and sewn together at three sides. At the top end, the edges are turned and sewn as to form a tunnel, with a drawstring and a cord stopper as tightening element. At the bottom end, it has two rounded edges. When tightened, the article obtains the shape of a bag, of a length of approximately 12,5 cm and a width, measured at the bottom, of approximately 6,5 cm and which becomes narrower towards the top. (see photograph No 665)(1) |
6307 90 10 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Notes 7(f) and 8(a) to Section XI, Note 1 to Chapter 63 and the wording of CN codes 6307, 6307 90 and 6307 90 10. The article is not designed to contain any specific item. It is neither specially shaped nor internally fitted. Since from the design of the article it cannot be deducted which purpose it would serve, this article cannot be considered to be a ‘similar container’ within the meaning of heading 4202. Consequently classification under heading 4202 is excluded. The article is therefore to be classified under CN code 6307 90 10, as ‘other made-up knitted textile article’. |