Annex
United Kingdom
| The photographs are of a purely illustrative nature. | ||
| Description of goods | Classification GN code | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| 1. Crown shaped articles of dfferent diamters (7 to 35 cm) consisting of whole osier canes, peeled and then twisted and interlaced (see photograph No 1)f1 | 4602 10 91 | Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 6 as well as the texts of CN codes 4602 and 4602 10 91. The goods cannot be classified in Chapter 6 because they do not fulfil the requirements of Note 1 to this Chapter. |
| 2. Sport shoes (boots) with outer soles of rubber and uppers wholly of textile material on which pieces of leather and decorative pieces of plastic-covered textile material are sewn externally. Leather covers approximately 59 % of the external surface area, while textile material covers approximately 41 % (see photograph No 2) | 6404 11 00 | Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Notes 3 and 4 (a) and Subheading Note 1 (b) to Chapter 64 as well as the texts of codes 6404 and 6404 11 00. In effect, disregarding those parts of leather or plastic which constitute an accessory or reinforcement, the area of textile material predominates. |
| 3. Sheets of drawn glass, of rectangular (including square) shape known as ‘horticultural glass’, one of the edges of which has been simply smoothed and which is normally used in the construction of greenhouses | 7004 90 70 | Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the texts of CN codes 7004 and 7004 90 70. The goods cannot be classified in subheading 7006 00 90 as they have not been worked within the meaning of that subheading. The smoothing which has been carried out on a single edge is without any real significance from a technical and economic viewpoint and so does not alter the character of the goods as specified under B. of the Harmonized System Explanatory Note to heading 7006. |
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Annotations
Footnotes
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The photographs are of a purely illustrative nature.