Commission Implementing Regulation (EU) 2015/2318 of 8 December 2015 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2015/2318
• Articles: 4

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.

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 3 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 .

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification

(CN code)

Reasons

(1)

(2)

(3)

An article (so-called ‘arm sleeve for smartphone’) made predominantly of textile material. It consists of a case for a mobile phone with an elasticated band, which serves to attach it to the upper arm.

The back of the case has a slit-type opening into which a mobile phone can be inserted. There is a rectangular transparent panel made of plastic sheeting on the front side of the article. The transparent panel is framed by cellular film of plastic, which also covers the front of the short end of the band. The back of the article and the fixed band consist of rubberised textile fabric (outer layers of textile material with a layer of cellular rubber between them). A Velcro-type strip is attached to the band, which is fed through two holes at the short end, and can thus be adjusted to fit the upper arm of the wearer.

(See images A and B)  ( *1 )

4202 92 98

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 1(l) to Section XI, Additional note 1 to Chapter 42 and by the wording of CN codes 4202 , 4202 92 and 4202 92 98 .

The article is designed to hold a specific item (mobile phone, smartphone). Therefore it has the objective characteristics of a container similar to containers specified in the wording of heading 4202 (see also the Harmonised System Explanatory Notes to heading 4202 ).

Consequently, classification as other made-up textile articles under heading 6307 is excluded.

The article is therefore to be classified under CN code 4202 92 98 as cases with outer surface of textile materials.

Image A

Image B

( *1 )   The images are purely for information.