Article 1
The 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.
Commission Implementing Regulation (EU) 2015/804 of 19 May 2015 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2015/804 of 19 May 2015 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 Β· Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Β· Read the official text β
Article 2
Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months from the date of entry into force of this Regulation.
Article 3
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) A textile article designed to hold a person in a sitting position when being lifted by a hoist. The article consists of a woven textile fabric (polyester), essentially in the shape of a rectangle. One of the two short sides of the rectangle has two flap-like extensions, which function as a seat. The rest of the fabric supports the back and the sides of the person. Some parts of the fabric are padded (inserts of polypropylene foam). Several textile straps are sewn to the edges of the fabric, so that the article can be attached to the hoist and be lifted. (See images) Β ( *1 ) 6307Β 90Β 98 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 7(f) to Section XI and by the wording of CN codes 6307 , 6307Β 90 and 6307Β 90Β 98 . Classification under CN code 8431Β 31Β 00 as a part suitable for use solely or principally with the machinery of heading 8428 (lifts, hoists etc.) is excluded, because the article is not indispensable for the functioning of the hoist (see Case C-152/10, Unomedical , ECLI:EU:C:2011:402, paragraphs 29, 34 and 36). Moreover, slings are excluded from heading 8431 and are classified in Section XI (see also the Harmonised System Explanatory Notes to heading 8431 , fourth paragraph, (b)). The article is mainly made of textile material and the different parts are assembled by sewing. The article is therefore to be classified under CN code 6307Β 90Β 98 as βother made-up textile articlesβ. ( *1 ) Β Β The images are purely for information.
Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.
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