Commission Regulation (EC) No 1559/2004 of 24 August 2004 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Regulation (EC) No 1559/2004
• Articles: 4

Article 1

The good 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.

Article 2

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

Article 3

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

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification CN code

Reasons

(1)

(2)

(3)

Single-coloured knitted garment made of synthetic fibres (100 % polyester), sleeveless, covering the upper part of the body. It has a V-neck, a complete opening at the front, fastening left over right by means of press studs, wide armholes, no pockets or lining.

There are two reflective horizontal strips right round the garment.

(Waistcoat)

(See photograph No 634)  ( *1 )

6110 30 91

Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 7(e) to Section XI, notes 1 and 9 to Chapter 61 and the wording of CN codes 6110 , 6110 30 and 6110 30 91 .

This garment has the objective characteristics of a waistcoat. See the HS and CN Explanatory Notes to heading 6110 .

( *1 )   The photograph is purely for information.