Commission Regulation (EEC) No 1074/80 of 29 April 1980 on the classification of goods under subheading 64.02 B of the Common Customs Tariff
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( 1 ) OJ NO L 14 , 21 . 1 . 1969 , P . 1 .
( 2 ) OJ NO L 40 , 11 . 2 . 1977 , P . 1 .
( 3 ) OJ NO L 172 , 22 . 7 . 1968 , P . 1 .
( 4 ) OJ NO L 342 , 31 . 12 . 1979 , P . 1 .
COMMISSION REGULATION ( EEC ) NO 1074/80
OF 29 APRIL 1980
ON THE CLASSIFICATION OF GOODS UNDER SUBHEADING 64.02 B OF THE COMMON CUSTOMS TARIFF
THE COMMISSION OF THE EUROPEAN
COMMUNITIES ,
HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY ,
HAVING REGARD TO COUNCIL REGULATION ( EEC ) NO 97/69 OF 16 JANUARY 1969 ON MEASURES TO BE TAKEN FOR UNIFORM APPLICATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF ( 1 ), AS LAST AMENDED BY REGULATION ( EEC ) NO 280/77 ( 2 ), AND IN PARTICULAR ARTICLE 3 THEREOF ,
WHEREAS , IN ORDER TO ENSURE UNIFORM APPLICATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF , PROVISION MUST BE MADE FOR THE CLASSIFICATION OF SPORTS SHOES ( TRAINING SHOES ) THE OUTER SOLES OF WHICH ARE OF COARSELY PATTERNED RUBBER OR ARTIFICIAL PLASTIC MATERIAL , WITH UPPERS CONSISTING OF TEXTILE FABRIC ON WHICH STRIPS OR PIECES OF LEATHER AND/OR PLASTIC-COATED TEXTILE FABRIC ARE SEWN EXTERNALLY IN VARIOUS COMBINATIONS , COVERING THE SURFACE TO A GREATER OR LESSER EXTENT ;
WHEREAS THE COMMON CUSTOMS TARIFF ANNEXED TO COUNCIL REGULATION ( EEC ) NO 950/68 ( 3 ), AS LAST AMENDED BY COUNCIL REGULATION ( EEC ) NO 3000/79 ( 4 ), INCLUDES FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR ARTIFICIAL PLASTIC MATERIAL UNDER HEADING NO 64.01 , FOOTWEAR ( WITH OUTER SOLES OF RUBBER OR ARTIFICIAL PLASTIC MATERIAL ) WITH UPPERS OF LEATHER UNDER SUBHEADING 64.02 A AND OTHER FOOTWEAR ( WITH OUTER SOLES OF RUBBER OR ARTIFICIAL PLASTIC MATERIAL ) UNDER SUBHEADING 64.02 B ; WHEREAS THESE HEADINGS SHOULD BE CONSIDERED IN THE CLASSIFICATION OF THE ABOVEMENTIONED SPORTS SHOES ;
WHEREAS IN THE CASE OF SPORTS SHOES OF THIS KIND IT IS NORMALLY THE TEXTILE MATERIAL WHICH GIVES THE UPPERS THEIR ESSENTIAL CHARACTER , AS IT GIVES THEM THE FLEXIBILITY AND LIGHTNESS TOGETHER REQUIRED FOR SPORTS USE , WHILE THE STRIPS OR PIECES OF LEATHER AND/OR PLASTIC-COATED TEXTILE FABRIC ARE TO BE CONSIDERED MERELY AS ACCESSORIES OR REINFORCEMENTS ; WHEREAS SUCH SHOES CANNOT THEREFORE BE CLASSIFIED IN HEADING NO 64.01 OR SUBHEADING 64.02 A BUT MUST BE CLASSIFIED , IN ACCORDANCE WITH RULES 3 ( B ) AND 5 FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF , IN SUBHEADING 64.02 B ;
WHEREAS , HOWEVER , IN SOME CASES THE UPPERS OF SPORTS SHOES OF THIS KIND ARE COVERED WITH STRIPS OR PIECES OF LEATHER AND/OR PLASTIC-COATED TEXTILE FABRIC IN SUCH A WAY THAT THE STRIPS OR PIECES GIVEN THEIR IMPORTANCE , MUST BE CONSIDERED , NOT MERELY AS ACCESSORIES OR REINFORCEMENTS , BUT RATHER AS ONE OF THE CONSTITUENT MATERIALS OF THE UPPERS ; WHEREAS IT IS THEREFORE IMPOSSIBLE IN SUCH CASES TO DECIDE IN ACCORDANCE WITH OBJECTIVE CRITERIA WHICH OF THESE CONSTITUENT MATERIALS GIVES THE UPPER OF THE SHOES THEIR ESSENTIAL CHARACTER ; WHEREAS SUCH SHOES MUST CONSEQUENTLY BE CLASSIFIED IN ACCORDANCE WITH RULES 3 ( C ) AND 5 FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF UNDER THE HEADING OR SUBHEADING WHICH OCCURS LATEST AMONG THOSE WHICH EQUALLY MERIT CONSIDERATION , AND MUST THEREFORE BE CLASSIFIED UNDER SUBHEADING 64.02 B ;
WHEREAS THE MEASURES PROVIDED FOR IN THIS REGULATION ARE IN ACCORDANCE WITH THE OPINION OF THE COMMITTEE ON COMMON CUSTOMS TARIFF NOMENCLATURE ,
HAS ADOPTED THIS REGULATION :
ARTICLE 1
SPORTS SHOES ( TRAINING SHOES ) THE OUTER SOLES OF WHICH ARE OF COARSELY PATTERNED RUBBER OR PLASTIC MATERIAL WITH UPPERS CONSISTING OF TEXTILE FABRIC ON WHICH STRIPS OR PIECES OF LEATHER AND/OR PLASTIC-COATED TEXTILE FABRIC ARE SEWN EXTERNALLY IN VARIOUS COMBINATIONS COVERING THE SURFACE TO A GREATER OR LESSER EXTENT SHALL BE CLASSIFIED IN THE COMMON CUSTOMS TARIFF UNDER SUBHEADING :
64.02 FOOTWEAR WITH OUTER SOLES OF LEATHER OR COMPOSITION LEATHER ; FOOTWEAR ( OTHER THAN FOOTWEAR FALLING WITHIN HEADING NO 64.01 ) WITH OUTER SOLES OF RUBBER OR ARTIFICIAL PLASTIC MATERIAL :
B . OTHER
ARTICLE 2
THIS REGULATION SHALL ENTER INTO FORCE ON THE 42ND DAY FOLLOWING ITS PUBLICATION IN THE OFFICIAL JOURNAL OF THE EUROPEAN COMMUNITIES .
THIS REGULATION SHALL BE BINDING IN ITS ENTIRETY AND DIRECTLY APPLICABLE IN ALL MEMBER STATES .
DONE AT BRUSSELS , 29 APRIL 1980 .
FOR THE COMMISSION
ETIENNE DAVIGNON
MEMBER OF THE COMMISSION