Annex

1.

Made-up article consisting of a tubular knitted, elasticated fabric (man-made fibres) combined with rubber thread, in the form of a loop.

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, F1notes 7(g) and 10 to section XI and the wording of CN codes 6117, 6117 80. and 6117 80 10.

Taking into account its textile character the article in question has to be considered, in the same way as e.g. shawls, scarves, mantillas, ties and bow ties, as a made-up clothing accessory.

Classification under heading 9615 is ruled out, since articles of this heading are usually made of plastics, ivory, bone, horn, tortoise-shell, metal, etc. See also the HS Explanatory Note to heading 9615 (3).

In addition, Note 10 to section XI explicitly includes elastic products consisting of textile materials combined with rubber threads in section XI.

2.

Made-up article sewn together to form a loop consisting of an elasticated band, which is completely covered by a woven textile fabric (man-made fibres).

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 7(f) to section XI and the wording of CN codes 6217 and 6217 10 00.

Taking into account its textile character the article in question has to be considered, in the same way as e.g. shawls, scarves, mantillas, ties and bow ties, as a made-up clothing accessory, which in the present case is not elsewhere specified or included.

Classification under heading 9615 is ruled out, since articles of this heading are usually made of plastics, ivory, bone, horn, tortoise-shell, metal, etc. See also the HS Explanatory Note to heading 9615 (3).