In order to clarify the classification of goods as apparatus and equipment for general physical exercise, gymnastics, light and heavy athletics, other sports (including table tennis) or outdoor games, further notes have been added to the Explanatory Notes to the Combined Nomenclature. The explanatory notes make a considerable contribution to the interpretation of the individual tariff lines, but are not legally binding. The tariff lines are used to determine the amount of customs duties payable on the goods in question.
Additional note to heading 9506
The following text is added to the existing and otherwise unchanged text of the Explanatory Notes to heading 9506 of the CN:
“This subheading does not include resistance bands, fitness bands and similar articles without handles. They are usually packed individually or in packs of two or more straps for retail sale. They are available in different colours and sizes and may be printed. Due to their objective characteristics, these tapes are not recognizable as objects for general physical exercise. They are therefore to be classified according to their material composition, e.g. as “strips of solid rubber” under heading 4008″.
Such goods are now to be excluded from classification under heading 9506.
In practice, the classification of goods in the customs tariff poses great difficulties. Our experienced customs attorneys will be happy to assist you.
Dieser Artikel wurde am 13. December 2018 erstellt. Die fachliche Zweitprüfung hat Rechtsanwalt Dr. Tristan Wegner durchgeführt.
