Commission Implementing Regulation (EU) 2018/1209Show full title

ANNEX U.K.

a The images are purely for information.
Description of the goods	Classification(CN code)	Reasons
(1)	(2)	(3)
Footwear (so-called ‘dancing shoe’) covering the foot but not the calf, open at the vamp. The footwear is made of one piece of textile material sewn together at the sole and the heel counter and has a textile lining. The sole has two leather pieces sewn on, one at the ball of the foot and the other at the heel part. The front textile part of the sole is raffled to create the round shape for the toes. The textile part of the sole between the two leather pieces is raffled and elasticated by means of an elastic band sewn on the inside of the footwear. It serves to tighten the sole from toes to heel when dancing. The footwear has two pieces of cellular foam covered with textile material sewn on the inside above the leather pieces, which are slightly larger than the leather, yet smaller than the sole making contact with the ground when the footwear is in use. The opening of the footwear can be tightened by an elastic string. Two elastic bands are fixed in the quarter area in order to secure the footwear to the foot. When the footwear is in use (worn while standing on the ground) the part of the footwear that does not cover the sides and top of the foot and that makes contact with the ground consists of approximately 33 % leather and approximately 67 % textile materials. See imagesa.	6405 20 99	Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 4 to Chapter 64 and by the wording of CN codes 6405, 6405 20 and 6405 20 99. The article is not excluded from Chapter 64 by virtue of Note 1 (b) to Chapter 64 because the article has parts of the outer sole sewn on. Moreover, the raffled front part creates a round shaped relatively hard sole for the toes. As the material of the upper also forms part of the sole, in order to identify the demarcation between the upper and the sole, the sole is considered to be the portion of the footwear that does not cover the sides and the top of the foot (see also the identification of the upper in the Harmonised System Explanatory Notes (HSEN) to Chapter 64, General, (D)). The constituent material of the outer sole is the textile material, because it has the greatest surface area in contact with the ground when the shoe is in use (worn while standing on the ground) within the meaning of Note 4 to Chapter 64 (see also the HSEN to Chapter 64, General, (C)). The article is therefore to be classified under CN code 6405 20 99 as other footwear with uppers and outer soles of textile materials.