On 23 and 29 September 2009, the EU’s Official Journal published two Commission Regulations classifying certain types of footwear so as to harmonise their treatment by the Member States’ customs authorities. Commission Regulation 872/2009, published on 23 September, classifies a type of sandal which has textile straps, while Commission Regulation 895/2009 classifies a type of boot which covers the ankle. Each Regulation provides an exhaustive description, the CN code for classification purposes, and the reasoning behind why such CN code has to apply.

Commission Regulation 872/2009: This Regulation describes footwear with outer soles of plastics and a vamp made of straps, attached to the sole at three points. The vamp is made of several layers of different materials, while the two straps forming the arch consist of a layer of textiles, on top of which a layer of leather is sewn. On top of this leather, yet another layer of leather is sewn with a brightly coloured textile thread. Furthermore, in between the textile layer and the leather layer, two non-visible plastic straps are inserted, one on each side of the arch.

The classification (CN code) which the Commission has given to this type of footwear is 6404 19 90. Hong Kong sellers may like to know that imports classified under this CN code attract a 17% conventional rate of duty. The motivation provided in Regulation 872/2009 for classification under CN code 6404 19 90, which is largely based on a technical assessment, is provided in the Annex to the Regulation. Hong Kong sellers interested in examining the reasoning provided by the Commission can access the Regulation at:
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:249:0003:0006:EN:PDF

Binding tariff information which has been issued by the Member States’ customs authorities, which is not in accordance with the Regulations, may, for a period of three months, continue to be invoked by the holder.

Commission Regulation 895/2009: This Regulation, published in the Official Journal on 29 September, lays down the classification that needs to be afforded to a type of boot which covers the ankle. The sole of the boot is made of rubber, yet the majority of the outer sole is cut away and allows inserts holding different outer soles to be inserted into the hollowed out area of the sole. The boots are put up in a set for retail sale together with two pairs of inserts, each holding different outer soles, and a metal tool needed to attach the inserts.

One pair of inserts holds outer soles of rubber which have a deeply carved sole typical for trekking boots. The other pair of inserts holds outer soles of textile material (approximately 8 mm of felt), which can be used when walking in shallow water according to the importer’s documentation. Further details of the description of the goods can be found in the Regulation itself.

These boots are classified, by Regulation 895/2009, as falling under CN code 6403 91 13. According to the Common Customs Tariff for 2009, this classification applies to “Footwear which cannot be identified as men’s or women’s footwear”, and is subject to a conventional rate of duty of 8%. Reasoning for this classification, which is largely of a technical nature, is provided in the Annex to the Regulation. Regulation 895/2009 can be accessed at:
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:256:0003:0005:EN:PDF

Binding tariff information which has been issued by the Member States’ customs authorities, which is not in accordance with this Regulation, may, for a period of three months, continue to be relied on by the holder.

Each of the above-described Regulations are to enter into force on the twentieth day following their publication in the Official Journal. They will be directly applicable in all Member States. Hong Kong’s footwear sellers are encouraged to view the Regulations in full, so as to take account of the detailed descriptions provided of each type of footwear, and to view photographs of the footwear that is described.