With the Implementing Regulation (EU) 2015/676 of 24 April 2015, the Commission regulates the classification of certain supports in the Combined Nomenclature (CN). This is a fabric in the form of a sleeve made of a textile fabric with a thin foam padding on the palm of the hand. It has a slightly palmar curved aluminium splint that can be bent and two flexible plastic dorsal stabilizers.
Bandage is made-up textile fabric and not an orthopaedic apparatus
The product shall be classified under CN code 6307 90 10 as“other manufactured textile articles of knitted or crocheted fabrics”.
In the Commission’s view, the product cannot be adapted to specific functional disorders of the patient, but is used multifunctionally. In that context, the goods had no distinguishing marks which, by reason of their function or their suitability for adaptation to the specific functional damage of the patient, distinguish them from conventional and generally used bandages. Therefore, a classification of the product as an orthopaedic appliance in heading 9021 is excluded.
Invalidity of binding tariff information (vZTA)
If you have had a binding customs tariff information (vZTA) issued for these goods, this has become invalid due to the change in the legal provisions. However, the Regulation stipulates that in certain cases you may use the invalid vZTA for a further six months (protection of legitimate expectations).Our customs lawyers will be happy to check to what extent you are affected by this classification regulation. Contact us here!
Dieser Artikel wurde am 10. August 2018 erstellt. Er wurde am 30. September 2023 aktualisiert. Die fachliche Zweitprüfung hat Rechtsanwalt Dr. Tristan Wegner durchgeführt.