Commission Implementing Regulation (EU) No 873/2011 of 27 July 2011 concerning the classification of certain goods in the Combined Nomenclature

Commission Implementing Regulation (EU) No 873/2011of 27 July 2011concerning the classification of certain goods in the Combined Nomenclature

Article 1The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.

Article 2Subject to the measures in force in the European Union relating to double checking systems and to prior and retrospective surveillance of textile products on importation into the European Union, binding tariff information issued by the customs authorities of Member States which is not in accordance with this Regulation, may continue to be relied on for a period of 60 days, under Article 12(6) of Regulation (EEC) No 2913/92.

Article 3This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.ANNEX

The photographs are purely for information.

Description of the goods	Classification(CN code)	Reasons
(1)	(2)	(3)
A composite good made up of a sponge of cellular plastic (polyurethane) (11,5 cm × 8,2 cm × 1,1 cm), and a cloth of knitted polyester fabric which encloses the sponge.The fabric is made of textured yarn of polyesters and aluminium-covered polyester fibres (produced through a vapour metalising process) knitted together. The sponge is fully inserted into the fabric.(cleaning cloth)(See photographs No 656 A and No 656 B)	63071010	Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, note 7(f) to Section XI, note 1 to Chapter 63 and the wording of CN codes 6307, 630710 and 63071010.The article is a composite good within the meaning of GIR 3(b) because the sponge is attached to the cloth to form a practically inseparable whole. (See also the Harmonised System Explanatory Note (HS EN) to GIR 3(b), (IX)).The cloth which is a textile article is a made-up article within the meaning of note 7(f) to Section XI, because the knitted fabric is assembled by gumming. In addition, the fact that a sponge is inserted into the made-up textile article makes the whole good a made-up article. Thus, the article is covered by sub-chapter I of Chapter 63 by virtue of note 1 to Chapter 63.Both the knitted cloth and the sponge have the objective characteristics of articles that are designed for cleaning with water and detergents. However, the rough surface of the knitted cloth gives the article its essential character within the meaning of GIR 3(b), because due to its rough surface the article is meant to clean dried-in spots from smooth surfaces. The sponge only serves to enhance the ability of the cloth to absorb water and detergent. The essential character of the composite good is thus determined by the textile material.The article is therefore to be classified under CN code 63071010 as a knitted cleaning cloth.

656 A	656 B

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