Commission Implementing Regulation (EU) 2020/191Show full title

ANNEX

Description of the goods	Classification (CN code)	Reasons
(1)	(2)	(3)
A flexible tubing consisting of a layer of knitted man-made fabric (85 % nylon, 15 % elasthane) on the outer side and a gel-like lining made of a non-cellular plastic material on the inner side. The flexible tubing comes in different lengths (between 65 and 150 mm) and diameters (between 15 and 30 mm). The product is presented to be used to relieve pressure and friction pain on sensitive fingers, fingernails, toes or toenails. The length of the product can be adapted by cutting it. The product is put up for retail sale.	6307 90 10	Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 63 and the wording of CN codes 6307, 6307 90 and 6307 90 10. Classification under heading 3005 is excluded as the goods do not have the character of a wadding, gauze, bandages or similar articles, put up in forms or packings for retail sale for medical purposes. Classification under Chapter 39 as plastics and articles thereof is excluded, in accordance with Note 2(p) to that Chapter, as the goods are made of textile fabrics of heading 5903 (textile fabrics, impregnated, coated, covered or laminated with plastics). The goods are produced in the finished state, ready for use, and as such are made-up textile articles in accordance with Note 7(b) to Section XI. Although the goods consist of textile fabrics of heading 5903 (textile fabrics, impregnated, coated, covered or laminated with plastics), classification in Chapter 59 is excluded in accordance with Note 8(a) to Section XI, because Chapter 59 does not apply to made-up goods within the meaning of Note 7 to the same Section. Heading 6307 applies to other made-up articles of any textile fabric within the meaning of Note 1 to Chapter 63, provided they are not included in other headings of Section XI. It also covers articles in the length that can be adapted by cutting them to the desired length and that are made-up within the meaning of Note 7 to Section XI (see also the Harmonized System Explanatory Notes to heading 6307, first and third paragraph). Consequently, the goods are to be classified under CN code 6307 90 10 as other made-up textile articles.