ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) Insoles consisting of a flexible forked spring section made of steel and an interchangeable cushioned pad made of various materials. The insoles are assembled according to the customer’s footprint and bodyweight. The insoles are designed to reduce the burden on the feet and the whole body. The three-point support system of the insole is designed to support, move and strengthen ligaments, tendons and muscles. It provides shock absorption, distributes body weight evenly along the entire foot and may compensate the adverse effects of existing flat-footedness. The cushioned pad massages the foot. ( *1 ) See image. 6406 90 50 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6406 , 6406 90 and 6406 90 50 . The insoles are not designed to correct orthopaedic conditions as they are not specially adapted to any handicaps which they are intended to correct, but they are designed to improve foot and body comfort and to compensate the adverse effects of existing problems (see Note 6 to Chapter 90). Classification under heading 9021 as orthopaedic appliances is therefore excluded. The insoles are therefore to be classified under CN code 6406 90 50 as removable insoles. ( *1 ) The image is purely for information.