Commission Regulation (EC) No 1324/1999 of 23 June 1999 concerning the classification of certain goods in the Combined Nomenclature
24. 6. 1999 EN Official Journal of the European Communities L 157/31 COMMISSION REGULATION (EC) No 1324/1999 of 23 June 1999 concerning the classification of certain goods in the Combined Nomenclature THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 (1) on the tariff and statistical nomencla- ture and on the Common Customs Tariff, as last amended by Commission Regulation (EC) No 861/1999 (2), and in particular Article 9 thereof, (1) Whereas in order to ensure uniform application of the Combined Nomenclature annexed to the said is necessary to adopt measures Regulation, concerning the classification of the goods referred to in the Annex to this Regulation; it (2) Whereas Regulation (EEC) No 2658/87 has set down the general rules for the interpretation of the Combined Nomenclature and those rules also apply to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific Community provisions, with a view to the application of tariff and other measures relating to trade in goods; (3) Whereas, pursuant to the said general rules, the goods described in column 1 of the table annexed to the present Regulation must be classified within the appropriate CN codes indicated in column 2, by virtue of the reasons set out in column 3; (4) Whereas it is accepted that binding tariff informa- tion issued by the customs authorities of Member States in respect of the classification of goods in the and which do not Combined Nomenclature conform to the rights established by this Regula- tion, can continue to be invoked, under the provi- sions in Article 12(6) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (3), for a period of three months by the holder; (5) Whereas the measures provided for in this Regula- tion are in accordance with the opinion of the tariff and statistical nomenclature section of the Customs Code Committee, HAS ADOPTED THIS REGULATION: Article 1 The goods described in column 1 of the annexed table are now classified within the Combined Nomenclature within the appropriate CN codes indicated in column 2 of the said table. Article 2 Binding tariff information issued by the customs authori- ties of Member States which do not conform to the rights established by this Regulation can continue to be invoked under the provisions of Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months. Article 3 This Regulation shall enter into force on the 21st 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, 23 June 1999. For the Commission Mario MONTI Member of the Commission (1) OJ L 256, 7. 9. 1987, p. 1. (2) OJ L 108, 27. 4. 1999, p. 11. (3) OJ L 302, 19. 10. 1992, p. 1. L 157/32 EN Official Journal of the European Communities 24. 6. 1999 Description of the goods (1) Footwear of moccassin-type with uppers of leather, with outer soles of plastic, covered with a layer of textile material which makes contact with the ground (see photograph No 591) (*) ANNEX Classification CN code (2) 6403 99 91 Reason (3) Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 4(b) to Chapter 64, and the wording of the CN codes 6403, 6403 99 and 6403 99 91. The application of the abovementioned chapter note and considering that the characteristics of the layer of textile material result in the outer soles having to be regarded as plastic soles, the layer of textile material does not possess the characteristics of durability and/or strength usually required for normal use of an outer sole. These goods are therefore not classifiable within CN code 6405 (*) The photograph is purely for information