With the Implementing Regulations (EU) 2018/1208 and (EU) 2018/1209, the Commission has established the classification of oxygen analysers and dancing shoes in the Combined Nomenclature (CN).
Oxygen analysers are therefore classified as”electronic examination equipment for gases or smoke” under heading 9027 10 10 ((EU) 2018/1208) and dancing shoes under Regulation (EU) 2018/1209 are classified as”other shoes” under heading 6405 20 99.
Businesses should check whether they are affected by these classification regulations and to what extent they affect the validity of binding tariff information (BTI).
Classification of oxygen analyzers
The Classification Ordinance (EU) 2018/1208 affects sensor-based, analogue, electrical devices (oxygen analyzers). They measure approximately 240 x 220 x 200 mm and weigh approximately 4.3 kg.
Coulometric technologies are used to determine and measure traces of oxygen. Paramagnetic technologies are used for the precise measurement of the percentage of oxygen in pure gases or gas mixtures.
The instrument has a liquid crystal display (LCD) for displaying the measurement results, acoustic and visual warning signals and two-way serial communication.
It is used in industrial gas process and quality control.
According to the Commission, classification in heading 9026 as an instrument, apparatus or device for measuring or monitoring the flow, level, pressure and other variable quantities of liquids or gases is excluded, since heading 9027 is more specific to such gas or smoke detectors.
Heading 9027 covers devices for determining and measuring the composition of gases used to analyse flammable hare and combustion products. Since this measuring function gives the goods their essential character, the device is to be classified in CN code 9027 10 10 as an’electronic examination device for gases and smoke’.
Classification of dancing shoes
The dance shoe consists of a spider fabric and a leather sole attached to the spider fabric. The foot is covered, but the leaf of the foot remains open (shape of a so-called ballerina shoe). The sewn on leather sole consists of two parts. One part is sewn on the ball of the foot and the other part in the heel area. In the front the textile is gathered so that the shoe has a round shape in the toe area. The shoe is gathered between the two parts of the sole by an elastic band attached to the inside of the shoe. This strap serves the elasticity of the shoe, which is tightened when the foot is stretched. The shoe can be opened by pulling it apart with an elastic cord. Two more elastic straps are attached to the shoe to serve as straps so that the shoe holds securely to the foot.
When standing on the ground, 67% of the sole is made up of textile and 33% of the leather sole.
According to the Commission, classification in Chapter 64 of the Combined Nomenclature is not excluded, since parts of the outer sole of the goods are sewn on. Likewise, a firm sole for the shoes would be formed by the gathering of the front round part.
The Commission shall delimit the part of the textile fabric as the upper part from the sole by classifying the sides and the instep as the upper part and only that part of the textile fabric which touches the ground is classified as the sole. Since the textile fabric and not the leather parts make up the major part of the sole, the goods are to be classified under CN code 6405 20 99 as’other footwear’ with uppers of textile fabric and outsoles of textile fabric and leather.
Validity for similar goods
The Classification Regulations only apply to goods which correspond to the above-mentioned goods, but they can be used as an aid to classify similar goods.
Therefore, companies should now check whether their imports are affected by these regulations. For example, binding tariff information (BTIs) issued to them could have become invalid due to new classification regulations. Incorrect classification always carries the risk of criminal or fine-law consequences.
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Dieser Artikel wurde am 19. September 2018 erstellt. Die fachliche Zweitprüfung hat Rechtsanwalt Dr. Tristan Wegner durchgeführt.