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 2Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.

Article 3This Regulation shall enter into force on the twentieth day following that of 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.Done at Brussels, 21 March 2024.For the Commission,On behalf of the President,Gerassimos ThomasDirector-GeneralDirectorate-General for Taxation and Customs UnionANNEX

The images are purely for information.

Description of the goods	Classification(CN-code)	Reasons
(1)	(2)	(3)
Footwear having an upper made of napped crocheted textile fabric (100 % wool) with a textile lining.The footwear has a plastic sole. The part of the sole making contact with the ground has a smooth, even surface. Ten straight cuts, parallel to each other, reaching from side to side are cut into the sole covering the heel part as well as the front of the sole. The sole is lower in the front than in the heel part.The footwear has laces as the fastening device. The eyelet stays of metal are pressed directly into the crocheted textile fabric.(See images)	64041990	Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 4(a) and (b) to Chapter 64 of the Combined Nomenclature and by the wording of CN codes 6404, 640419 and 64041990.Classification under CN code 64041100 as tennis shoes, basketball shoes, gym shoes, training shoes and the like is excluded, because the footwear is neither designed for any of these sporting activities nor is it designed for a sporting activity similar to tennis, basketball, gym or training. Such sporting activities require running, jumping movements, quick turns and abrupt stops. Therefore, the sole of footwear designed for these activities must have features to absorb shocks resulting from the impact of those movements or be otherwise adapted to a specific sporting activity. Such features could be, for example, air or gas pads, especially in the heel part of the footwear to absorb shocks. However, the sole of the footwear does not have any such features. The cuts parallel to each other give the sole a flexibility ideal for walking. The fact that the sole is lower in the front than in the heel part also supports the walking movement. However, without additional features the sole is not suitable for running or jumping.Moreover, the material of the upper is rather elastic due to it being crocheted wool and will yield to heavy lateral forces when turning abruptly. Furthermore, as the eyelet stays are not reinforced in any way but pressed directly into the elastic crocheted material, the fastening device is not suitable for abrupt movements. The crocheted wool will yield to the forces it is exposed. Therefore, the upper is not designed in a way to grant stability to the foot and balance when running, jumping, turning quickly or stopping abruptly.Consequently, the article is designed as casual leisure footwear for walking.(See also paragraphs three to seven of the Explanatory notes to the Combined Nomenclature to subheading 64041100).The article is therefore to be classified under CN code 64041990 as other footwear with outer soles of plastics and uppers of textile materials.

Commission Implementing Regulation (EU) 2024/965 of 21 March 2024 concerning the classification of certain goods in the Combined Nomenclature