<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/eur/2014/349" IdURI="http://www.legislation.gov.uk/id/eur/2014/349" NumberOfProvisions="3" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictStartDate="2014-04-03" RestrictExtent="E+W+S+N.I."><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/eur/2014/349</dc:identifier><dc:title>Commission Implementing Regulation (EU) No 349/2014 of 3 April 2014 concerning the classification of certain goods in the Combined Nomenclature</dc:title><dct:alternative>Commission Implementing Regulation (EU) No 349/2014</dct:alternative><dc:description>Commission Implementing Regulation (EU) No 349/2014 of 3 April 2014 concerning the classification of certain goods in the Combined Nomenclature</dc:description><dc:modified>2020-12-11</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014R0349</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2014-04-03</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/eur/2014/349/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/eur/2014/349/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/eur/2014/349" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/eur/2014/349/introduction" title="introduction"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/eur/2014/349/signature" title="signature"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/eur/2014/349/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/annexes" href="http://www.legislation.gov.uk/eur/2014/349/annexes" title="annexes"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/date/euexitday" href="http://www.legislation.gov.uk/eur/2014/349/2020-01-31" title="2020-01-31"/><atom:link rel="http://www.legislation.gov.uk/def/date/euexitTransitionEnd" href="http://www.legislation.gov.uk/eur/2014/349/2020-12-31" title="2020-12-31"/>					
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eur/2014/349/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eur/2014/349/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eur/2014/349/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eur/2014/349/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eur/2014/349/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eur/2014/349/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eur/2014/349/data.html" title="HTML5 snippet"/>

					<atom:link rel="alternate" href="http://www.legislation.gov.uk/eur/2014/349/pdfs/eur_20140349_adopted_en.pdf" type="application/pdf" title="Original PDF"/>
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/eur/2014/349/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2014/349/adopted" title="adopted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2014/349/2014-04-03" title="2014-04-03"/>
					
					
					<ukm:EUMetadata><ukm:DocumentClassification>
            <ukm:DocumentCategory Value="euretained"/>
            <ukm:DocumentMainType Value="EuropeanUnionRegulation"/>
            <ukm:DocumentStatus Value="revised"/>
         </ukm:DocumentClassification><ukm:Year Value="2014"/><ukm:Number Value="349"/><ukm:EURLexIdentifiers>
            <ukm:Cellar Value="98bcbb72-bef4-11e3-86f9-01aa75ed71a1"/>
            <ukm:OfficialJournal Value="JOL_2014_104_R_0001"/>
            <ukm:CELEX Value="32014R0349"/>
            <ukm:ELI Value="reg_impl:2014:349:oj"/>
         </ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2014-04-03"/><ukm:EURLexModified Date="2016-05-02T11:01:22Z"/><ukm:EURLexExtracted Date="2018-04-26T03:21:09Z"/><ukm:XMLGenerated Date="2020-12-11T21:27:24Z"/><ukm:XMLImported Date="2020-12-11T21:56:10Z"/><ukm:Treaty Title="Treaty on the Functioning of the European Union (consolidated version 2008)" Code="TFEU_2008"/><ukm:CreatedBy Label="European Commission" URI="http://publications.europa.eu/resource/authority/corporate-body/COM"/><ukm:Subject Scheme="EuroVoc" Label="specification of tariff heading" URI="http://eurovoc.europa.eu/3183"/><ukm:Subject Scheme="EuroVoc" Label="Combined Nomenclature" URI="http://eurovoc.europa.eu/5751"/><ukm:Subject Scheme="SubjectMatter" Label="Common customs tariff" URI="http://publications.europa.eu/resource/authority/fd_070/TDC"/><ukm:Subject Scheme="EuroVoc" Label="textile product" URI="http://eurovoc.europa.eu/2783"/><ukm:Subject Scheme="DirectoryCode" Label="Tariff classification" URI="http://publications.europa.eu/resource/authority/fd_555/023010"/><ukm:Subject Scheme="DirectoryCode" Label="Customs Union and free movement of goods" URI="http://publications.europa.eu/resource/authority/fd_555/02"/><ukm:Subject Scheme="DirectoryCode" Label="Application of the Common Customs Tariff" URI="http://publications.europa.eu/resource/authority/fd_555/0230"/><ukm:EURLexMetadata>
            <WORK xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/98bcbb72-bef4-11e3-86f9-01aa75ed71a1</VALUE>
                  <IDENTIFIER>98bcbb72-bef4-11e3-86f9-01aa75ed71a1</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/planjo/20140403-032</VALUE>
                     <IDENTIFIER>20140403-032</IDENTIFIER>
                     <TYPE>planjo</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/immc/C-2014-2146</VALUE>
                     <IDENTIFIER>C-2014-2146</IDENTIFIER>
                     <TYPE>immc</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2014_104_R_0001</VALUE>
                     <IDENTIFIER>JOL_2014_104_R_0001</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/32014R0349</VALUE>
                     <IDENTIFIER>32014R0349</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/eli/reg_impl/2014/349/oj</VALUE>
                     <IDENTIFIER>reg_impl:2014:349:oj</IDENTIFIER>
                     <TYPE>eli</TYPE>
                  </URI>
               </SAMEAS>
               <YEAR type="data">
                  <VALUE>2014</VALUE>
               </YEAR>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/3183</VALUE>
                        <IDENTIFIER>3183</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>3183</IDENTIFIER>
                     <PREFLABEL>specification of tariff heading</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/4380</VALUE>
                        <IDENTIFIER>4380</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>4380</IDENTIFIER>
                     <PREFLABEL>customs tariff</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100147</VALUE>
                        <IDENTIFIER>100147</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>20</IDENTIFIER>
                     <PREFLABEL>20 TRADE</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100192</VALUE>
                        <IDENTIFIER>100192</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2011</IDENTIFIER>
                     <PREFLABEL>2011 tariff policy</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <RESOURCE_LEGAL_IN-FORCE type="data">
                  <VALUE>true</VALUE>
               </RESOURCE_LEGAL_IN-FORCE>
               <RESOURCE_LEGAL_ELI type="data">
                  <VALUE>http://data.europa.eu/eli/reg_impl/2014/349/oj</VALUE>
               </RESOURCE_LEGAL_ELI>
               <RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/c5a368fa-fd18-4efb-ae18-e4ac4e83055c</VALUE>
                     <IDENTIFIER>c5a368fa-fd18-4efb-ae18-e4ac4e83055c</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/1987/2658/oj</VALUE>
                        <IDENTIFIER>reg:1987:2658:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_1987_256_R_0001_003</VALUE>
                        <IDENTIFIER>JOL_1987_256_R_0001_003</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/31987R2658</VALUE>
                        <IDENTIFIER>31987R2658</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <ANNOTATION>
                     <PARAGRAPH>1</PARAGRAPH>
                     <ARTICLE>09</ARTICLE>
                     <COMMENT_ON_LEGAL_BASIS>A09P1PTA)</COMMENT_ON_LEGAL_BASIS>
                     <BUILD_INFO>cdm:CDM_2.1.7  tdm:1523  xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:10/04/2014 19:13:28</BUILD_INFO>
                  </ANNOTATION>
               </RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL>
               <RESOURCE_LEGAL_YEAR type="data">
                  <VALUE>2014</VALUE>
               </RESOURCE_LEGAL_YEAR>
               <IDENTIFIER type="data">
                  <VALUE>1171352</VALUE>
               </IDENTIFIER>
               <WORK_HAS_RESOURCE-TYPE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/resource-type/REG_IMPL</VALUE>
                     <IDENTIFIER>REG_IMPL</IDENTIFIER>
                     <TYPE>resource-type</TYPE>
                  </URI>
                  <OP-CODE>REG_IMPL</OP-CODE>
                  <IDENTIFIER>REG_IMPL</IDENTIFIER>
                  <PREFLABEL>Implementing regulation</PREFLABEL>
               </WORK_HAS_RESOURCE-TYPE>
               <RESOURCE_LEGAL_TYPE type="data">
                  <VALUE>R</VALUE>
               </RESOURCE_LEGAL_TYPE>
               <WORK_CREATED_BY_AGENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/COM</VALUE>
                     <IDENTIFIER>COM</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>COM</OP-CODE>
                  <IDENTIFIER>COM</IDENTIFIER>
                  <PREFLABEL>European Commission</PREFLABEL>
                  <ALTLABEL>Commission of the European Communities</ALTLABEL>
                  <ALTLABEL>European Commission</ALTLABEL>
                  <ALTLABEL>Commission</ALTLABEL>
               </WORK_CREATED_BY_AGENT>
               <IDENTIFIER type="data">
                  <VALUE>oj:JOL_2014_104_R_0001</VALUE>
               </IDENTIFIER>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/5751</VALUE>
                        <IDENTIFIER>5751</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>5751</IDENTIFIER>
                     <PREFLABEL>Combined Nomenclature</PREFLABEL>
                     <ALTLABEL>CN</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/4380</VALUE>
                        <IDENTIFIER>4380</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>4380</IDENTIFIER>
                     <PREFLABEL>customs tariff</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100147</VALUE>
                        <IDENTIFIER>100147</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>20</IDENTIFIER>
                     <PREFLABEL>20 TRADE</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100192</VALUE>
                        <IDENTIFIER>100192</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2011</IDENTIFIER>
                     <PREFLABEL>2011 tariff policy</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <WORK_DATE_DOCUMENT type="date">
                  <VALUE>2014-04-03</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>03</DAY>
               </WORK_DATE_DOCUMENT>
               <DATE type="date">
                  <VALUE>2014-04-03</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>03</DAY>
               </DATE>
               <WORK_TABLE-OF-CONTENTS type="data">
                  <VALUE>
         &lt;table-of-contents&gt;
            &lt;p&gt;ANX P 0003 - 0003&lt;/p&gt;
            &lt;p&gt;0001 - 0002&lt;/p&gt;
         &lt;/table-of-contents&gt;
      </VALUE>
               </WORK_TABLE-OF-CONTENTS>
               <WORK_PART_OF_COLLECTION_DOCUMENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/document-collection/CELEX</VALUE>
                     <IDENTIFIER>CELEX</IDENTIFIER>
                     <TYPE>document-collection</TYPE>
                  </URI>
                  <OP-CODE>CELEX</OP-CODE>
                  <IDENTIFIER>CELEX</IDENTIFIER>
                  <PREFLABEL>CELEX</PREFLABEL>
               </WORK_PART_OF_COLLECTION_DOCUMENT>
               <WORK_CITES_WORK type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/f71bf004-2920-47fc-bd9a-35e63b480baf</VALUE>
                     <IDENTIFIER>f71bf004-2920-47fc-bd9a-35e63b480baf</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/31992R2913</VALUE>
                        <IDENTIFIER>31992R2913</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/1992/2913/oj</VALUE>
                        <IDENTIFIER>reg:1992:2913:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_1992_302_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_1992_302_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
               </WORK_CITES_WORK>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2016-05-02T13:01:22.348+02:00</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>05</MONTH>
                  <DAY>02</DAY>
               </LASTMODIFICATIONDATE>
               <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_070/TDC</VALUE>
                        <IDENTIFIER>TDC</IDENTIFIER>
                        <TYPE>fd_070</TYPE>
                     </URI>
                     <OP-CODE>TDC</OP-CODE>
                     <IDENTIFIER>TDC</IDENTIFIER>
                     <PREFLABEL>Common customs tariff</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1>
               </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER>
               <DATE type="date">
                  <VALUE>2014-04-08</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>08</DAY>
               </DATE>
               <RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/70627d96-bef3-11e3-86f9-01aa75ed71a1</VALUE>
                     <IDENTIFIER>70627d96-bef3-11e3-86f9-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/planjo/OJ-20140408-001</VALUE>
                        <IDENTIFIER>OJ-20140408-001</IDENTIFIER>
                        <TYPE>planjo</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/immc/planjo%3AOJ-20140408-001</VALUE>
                        <IDENTIFIER>planjo:OJ-20140408-001</IDENTIFIER>
                        <TYPE>immc</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2014_104_R</VALUE>
                        <IDENTIFIER>JOL_2014_104_R</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
               </RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL>
               <IDENTIFIER type="data">
                  <VALUE>32014R0349</VALUE>
               </IDENTIFIER>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>celex:32014R0349</VALUE>
               </WORK_ID_DOCUMENT>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2014-04-28</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>28</DAY>
                  <ANNOTATION>
                     <TYPE_OF_DATE>{EV|http://publications.europa.eu/resource/authority/fd_335/EV}</TYPE_OF_DATE>
                     <COMMENT_ON_DATE>{DATPUB|http://publications.europa.eu/resource/authority/fd_335/DATPUB} +20 {V|http://publications.europa.eu/resource/authority/fd_335/V} {ART|http://publications.europa.eu/resource/authority/fd_335/ART} 3</COMMENT_ON_DATE>
                     <BUILD_INFO>cdm:CDM_2.1.7  tdm:1523  xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:10/04/2014 19:13:28</BUILD_INFO>
                  </ANNOTATION>
               </RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
               <IDENTIFIER type="data">
                  <VALUE>http://data.europa.eu/eli/reg_impl/2014/349/oj</VALUE>
               </IDENTIFIER>
               <RESOURCE_LEGAL_BASED_ON_CONCEPT_TREATY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/treaty/TFEU_2008</VALUE>
                     <IDENTIFIER>TFEU_2008</IDENTIFIER>
                     <TYPE>treaty</TYPE>
                  </URI>
                  <OP-CODE>TFEU_2008</OP-CODE>
                  <IDENTIFIER>TFEU_2008</IDENTIFIER>
                  <PREFLABEL>Treaty on the Functioning of the European Union (consolidated version 2008)</PREFLABEL>
                  <ALTLABEL>TFEU (2008)</ALTLABEL>
                  <ALTLABEL>Consolidated version of the Treaty on the Functioning of the European Union (2008)</ALTLABEL>
               </RESOURCE_LEGAL_BASED_ON_CONCEPT_TREATY>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/2783</VALUE>
                     <IDENTIFIER>2783</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>2783</IDENTIFIER>
                  <PREFLABEL>textile product</PREFLABEL>
                  <ALTLABEL>furnishing fabric</ALTLABEL>
                  <ALTLABEL>fabric</ALTLABEL>
               </IS_ABOUT>
               <ELI type="data">
                  <VALUE>http://data.europa.eu/eli/reg_impl/2014/349/oj</VALUE>
               </ELI>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/2783</VALUE>
                        <IDENTIFIER>2783</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2783</IDENTIFIER>
                     <PREFLABEL>textile product</PREFLABEL>
                     <ALTLABEL>furnishing fabric</ALTLABEL>
                     <ALTLABEL>fabric</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1418</VALUE>
                        <IDENTIFIER>1418</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1418</IDENTIFIER>
                     <PREFLABEL>textile industry</PREFLABEL>
                     <ALTLABEL>weaving</ALTLABEL>
                     <ALTLABEL>spinning</ALTLABEL>
                     <ALTLABEL>textile production</ALTLABEL>
                     <ALTLABEL>embroidery</ALTLABEL>
                     <ALTLABEL>sewing</ALTLABEL>
                     <ALTLABEL>knitting</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100160</VALUE>
                        <IDENTIFIER>100160</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>68</IDENTIFIER>
                     <PREFLABEL>68 INDUSTRY</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100275</VALUE>
                        <IDENTIFIER>100275</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>6841</IDENTIFIER>
                     <PREFLABEL>6841 leather and textile industries</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <RESOURCE_LEGAL_ID_CELEX type="data">
                  <VALUE>32014R0349</VALUE>
               </RESOURCE_LEGAL_ID_CELEX>
               <BASED_ON type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/c5a368fa-fd18-4efb-ae18-e4ac4e83055c</VALUE>
                     <IDENTIFIER>c5a368fa-fd18-4efb-ae18-e4ac4e83055c</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/1987/2658/oj</VALUE>
                        <IDENTIFIER>reg:1987:2658:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_1987_256_R_0001_003</VALUE>
                        <IDENTIFIER>JOL_1987_256_R_0001_003</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/31987R2658</VALUE>
                        <IDENTIFIER>31987R2658</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </BASED_ON>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_555/023010</VALUE>
                     <IDENTIFIER>023010</IDENTIFIER>
                     <TYPE>fd_555</TYPE>
                  </URI>
                  <OP-CODE>023010</OP-CODE>
                  <IDENTIFIER>023010</IDENTIFIER>
                  <PREFLABEL>Tariff classification</PREFLABEL>
               </IS_ABOUT>
               <IDENTIFIER type="data">
                  <VALUE>celex:32014R0349</VALUE>
               </IDENTIFIER>
               <CREATED_BY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/COM</VALUE>
                     <IDENTIFIER>COM</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>COM</OP-CODE>
                  <IDENTIFIER>COM</IDENTIFIER>
                  <PREFLABEL>European Commission</PREFLABEL>
                  <ALTLABEL>Commission of the European Communities</ALTLABEL>
                  <ALTLABEL>European Commission</ALTLABEL>
                  <ALTLABEL>Commission</ALTLABEL>
               </CREATED_BY>
               <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_3 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/023010</VALUE>
                        <IDENTIFIER>023010</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>023010</OP-CODE>
                     <IDENTIFIER>023010</IDENTIFIER>
                     <PREFLABEL>Tariff classification</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_3>
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/02</VALUE>
                        <IDENTIFIER>02</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>02</OP-CODE>
                     <IDENTIFIER>02</IDENTIFIER>
                     <PREFLABEL>Customs Union and free movement of goods</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_1>
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_2 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/0230</VALUE>
                        <IDENTIFIER>0230</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>0230</OP-CODE>
                     <IDENTIFIER>0230</IDENTIFIER>
                     <PREFLABEL>Application of the Common Customs Tariff</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_2>
               </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE>
               <WORK_PART_OF_COLLECTION_DOCUMENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/document-collection/JO</VALUE>
                     <IDENTIFIER>JO</IDENTIFIER>
                     <TYPE>document-collection</TYPE>
                  </URI>
                  <OP-CODE>JO</OP-CODE>
                  <IDENTIFIER>JO</IDENTIFIER>
                  <PREFLABEL>JO</PREFLABEL>
               </WORK_PART_OF_COLLECTION_DOCUMENT>
               <RESOURCE_LEGAL_COMMENT_INTERNAL type="data">
                  <VALUE>MAN2</VALUE>
               </RESOURCE_LEGAL_COMMENT_INTERNAL>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/5751</VALUE>
                     <IDENTIFIER>5751</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>5751</IDENTIFIER>
                  <PREFLABEL>Combined Nomenclature</PREFLABEL>
                  <ALTLABEL>CN</ALTLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_DATE_END-OF-VALIDITY type="date">
                  <VALUE>9999-12-31</VALUE>
                  <YEAR>9999</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>31</DAY>
               </RESOURCE_LEGAL_DATE_END-OF-VALIDITY>
               <DATE_DOCUMENT type="date">
                  <VALUE>2014-04-03</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>03</DAY>
               </DATE_DOCUMENT>
               <ID_SECTOR type="data">
                  <VALUE>3</VALUE>
               </ID_SECTOR>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>oj:JOL_2014_104_R_0001</VALUE>
               </WORK_ID_DOCUMENT>
               <DATE type="date">
                  <VALUE>2014-04-28</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>28</DAY>
               </DATE>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_070/TDC</VALUE>
                     <IDENTIFIER>TDC</IDENTIFIER>
                     <TYPE>fd_070</TYPE>
                  </URI>
                  <OP-CODE>TDC</OP-CODE>
                  <IDENTIFIER>TDC</IDENTIFIER>
                  <PREFLABEL>Common customs tariff</PREFLABEL>
               </IS_ABOUT>
               <BASED_ON type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/treaty/TFEU_2008</VALUE>
                     <IDENTIFIER>TFEU_2008</IDENTIFIER>
                     <TYPE>treaty</TYPE>
                  </URI>
                  <OP-CODE>TFEU_2008</OP-CODE>
                  <IDENTIFIER>TFEU_2008</IDENTIFIER>
                  <PREFLABEL>Treaty on the Functioning of the European Union (consolidated version 2008)</PREFLABEL>
                  <ALTLABEL>TFEU (2008)</ALTLABEL>
                  <ALTLABEL>Consolidated version of the Treaty on the Functioning of the European Union (2008)</ALTLABEL>
               </BASED_ON>
               <DATE type="date">
                  <VALUE>9999-12-31</VALUE>
                  <YEAR>9999</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>31</DAY>
               </DATE>
               <RESOURCE_LEGAL_NUMBER_NATURAL type="data">
                  <VALUE>349</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL>
               <RESOURCE_LEGAL_HAS_TYPE_ACT_CONCEPT_TYPE_ACT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_030/REGIMP</VALUE>
                     <IDENTIFIER>REGIMP</IDENTIFIER>
                     <TYPE>fd_030</TYPE>
                  </URI>
                  <OP-CODE>REGIMP</OP-CODE>
                  <IDENTIFIER>REGIMP</IDENTIFIER>
                  <PREFLABEL>Implementing regulation</PREFLABEL>
               </RESOURCE_LEGAL_HAS_TYPE_ACT_CONCEPT_TYPE_ACT>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/3183</VALUE>
                     <IDENTIFIER>3183</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>3183</IDENTIFIER>
                  <PREFLABEL>specification of tariff heading</PREFLABEL>
               </IS_ABOUT>
               <DATE_CREATION_LEGACY type="date">
                  <VALUE>2014-04-08</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>08</DAY>
               </DATE_CREATION_LEGACY>
               <RESOURCE_LEGAL_REPERTOIRE type="data">
                  <VALUE>REP</VALUE>
               </RESOURCE_LEGAL_REPERTOIRE>
               <ID_CELEX type="data">
                  <VALUE>32014R0349</VALUE>
               </ID_CELEX>
               <RESOURCE_LEGAL_NUMBER_NATURAL_CELEX type="data">
                  <VALUE>0349</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL_CELEX>
               <TYPE>cdm:regulation</TYPE>
               <TYPE>cdm:resource_legal</TYPE>
               <TYPE>R</TYPE>
               <TYPE>cdm:regulation_implementing</TYPE>
               <TYPE>cdm:legislation_secondary</TYPE>
               <TYPE>cdm:work</TYPE>
            </WORK>
            <EXPRESSION xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/98bcbb72-bef4-11e3-86f9-01aa75ed71a1.0006</VALUE>
                  <IDENTIFIER>98bcbb72-bef4-11e3-86f9-01aa75ed71a1.0006</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/32014R0349.ENG</VALUE>
                     <IDENTIFIER>32014R0349.ENG</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2014_104_R_0001.ENG</VALUE>
                     <IDENTIFIER>JOL_2014_104_R_0001.ENG</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/immc/C-2014-2146.ENG</VALUE>
                     <IDENTIFIER>C-2014-2146.ENG</IDENTIFIER>
                     <TYPE>immc</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/uriserv/OJ.L_.2014.104.01.0001.01.ENG</VALUE>
                     <IDENTIFIER>OJ.L_.2014.104.01.0001.01.ENG</IDENTIFIER>
                     <TYPE>uriserv</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/planjo/20140403-032.ENG</VALUE>
                     <IDENTIFIER>20140403-032.ENG</IDENTIFIER>
                     <TYPE>planjo</TYPE>
                  </URI>
               </SAMEAS>
               <EXPRESSION_TITLE type="data">
                  <VALUE>Commission Implementing Regulation (EU) No 349/2014 of 3 April 2014 concerning the classification of certain goods in the Combined Nomenclature</VALUE>
               </EXPRESSION_TITLE>
               <LANG type="data">
                  <VALUE>eng</VALUE>
               </LANG>
               <EXPRESSION_USES_LANGUAGE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/language/ENG</VALUE>
                     <IDENTIFIER>ENG</IDENTIFIER>
                     <TYPE>language</TYPE>
                  </URI>
                  <OP-CODE>ENG</OP-CODE>
                  <IDENTIFIER>ENG</IDENTIFIER>
                  <PREFLABEL>English</PREFLABEL>
                  <ALTLABEL>English</ALTLABEL>
               </EXPRESSION_USES_LANGUAGE>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2016-05-02T13:01:22.348+02:00</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>05</MONTH>
                  <DAY>02</DAY>
               </LASTMODIFICATIONDATE>
               <LANG type="data">
                  <VALUE>en</VALUE>
               </LANG>
               <TITLE type="data">
                  <VALUE>CELEX1</VALUE>
               </TITLE>
               <TITLE type="data">
                  <VALUE>Commission Implementing Regulation (EU) No 349/2014 of 3 April 2014 concerning the classification of certain goods in the Combined Nomenclature</VALUE>
               </TITLE>
            </EXPRESSION>
         </ukm:EURLexMetadata><ukm:DocumentCurrentStatus><ukm:UKAmended Value="false"/></ukm:DocumentCurrentStatus></ukm:EUMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2014/349/pdfs/eur_20140349_adopted_en.pdf" Date="2014-04-08" Size="1638340"/> </ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="3"/>
									<ukm:BodyParagraphs Value="3"/>
									<ukm:ScheduleParagraphs Value="0"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="2"/>
								</ukm:Statistics>
				</ukm:Metadata><EURetained>
      <EUPrelims DocumentURI="http://www.legislation.gov.uk/eur/2014/349/introduction" IdURI="http://www.legislation.gov.uk/id/eur/2014/349/introduction" RestrictStartDate="2014-04-03" RestrictExtent="E+W+S+N.I.">
         <MultilineTitle>
            <Text>
               <Uppercase>Commission Implementing Regulation</Uppercase> (EU) No 349/2014</Text>
            <Text>of 3 April 2014</Text>
            <Text>concerning the classification of certain goods in the Combined Nomenclature</Text>
         </MultilineTitle>
         <EUPreamble>
            <P>
               <Text>THE EUROPEAN COMMISSION,</Text>
            </P>
            <P>
               <Text>Having regard to the Treaty on the Functioning of the European Union,</Text>
            </P>
            <P>
               <Text>Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff<FootnoteRef Ref="f00001"/>, and in particular Article 9(1)(a) thereof,</Text>
            </P>
            <P>
               <Text>Whereas:</Text>
            </P>
            <Division>
               <Number>(1)</Number>
               <P>
                  <Text>In order to ensure uniform application of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.</Text>
               </P>
            </Division>
            <Division>
               <Number>(2)</Number>
               <P>
                  <Text>Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.</Text>
               </P>
            </Division>
            <Division>
               <Number>(3)</Number>
               <P>
                  <Text>Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.</Text>
               </P>
            </Division>
            <Division>
               <Number>(4)</Number>
               <P>
                  <Text>It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 12(6) of Council Regulation (EEC) No 2913/92<FootnoteRef Ref="f00002"/>. That period should be set at three months.</Text>
               </P>
            </Division>
            <Division>
               <Number>(5)</Number>
               <P>
                  <Text>The Customs Code Committee has not issued an opinion within the time limit set by its Chairman,</Text>
               </P>
            </Division>
            <P>
               <Text>HAS ADOPTED THIS REGULATION:</Text>
            </P>
         </EUPreamble>
      </EUPrelims>
      <EUBody DocumentURI="http://www.legislation.gov.uk/eur/2014/349/body" IdURI="http://www.legislation.gov.uk/id/eur/2014/349/body" NumberOfProvisions="3" RestrictStartDate="2014-04-03" RestrictExtent="E+W+S+N.I.">
         <P1 DocumentURI="http://www.legislation.gov.uk/eur/2014/349/article/1" IdURI="http://www.legislation.gov.uk/id/eur/2014/349/article/1" id="article-1" RestrictStartDate="2014-04-03" RestrictExtent="E+W+S+N.I.">
            <Pnumber>Article 1</Pnumber>
            <P1para>
               <Text>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.</Text>
            </P1para>
         </P1>
         <P1 DocumentURI="http://www.legislation.gov.uk/eur/2014/349/article/2" IdURI="http://www.legislation.gov.uk/id/eur/2014/349/article/2" id="article-2" RestrictStartDate="2014-04-03" RestrictExtent="E+W+S+N.I.">
            <Pnumber>Article 2</Pnumber>
            <P1para>
               <Text>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 three months from the date of entry into force of this Regulation.</Text>
            </P1para>
         </P1>
         <P1 DocumentURI="http://www.legislation.gov.uk/eur/2014/349/article/3" IdURI="http://www.legislation.gov.uk/id/eur/2014/349/article/3" id="article-3" RestrictStartDate="2014-04-03" RestrictExtent="E+W+S+N.I.">
            <Pnumber>Article 3</Pnumber>
            <P1para>
               <Text>This Regulation shall enter into force on the twentieth day following that of its publication in the <Emphasis>Official Journal of the European Union</Emphasis>.</Text>
            </P1para>
         </P1>
         <SignedSection DocumentURI="http://www.legislation.gov.uk/eur/2014/349/signature" IdURI="http://www.legislation.gov.uk/id/eur/2014/349/signature" RestrictStartDate="2014-04-03" RestrictExtent="E+W+S+N.I.">
            <Para>
               <Text>This Regulation shall be binding in its entirety and directly applicable in all Member States.</Text>
            </Para>
            <Signatory>
               <Para>
                  <Text>Done at Brussels, 3 April 2014.</Text>
               </Para>
               <Signee>
                  <Para>
                     <Text>
                        <Emphasis>For the Commission,</Emphasis>
                     </Text>
                  </Para>
                  <Para>
                     <Text>
                        <Emphasis>On behalf of the President,</Emphasis>
                     </Text>
                  </Para>
                  <Para>
                     <Text>Algirdas <Uppercase>Šemeta</Uppercase>
                     </Text>
                  </Para>
                  <Para>
                     <Text>
                        <Emphasis>Member of the Commission</Emphasis>
                     </Text>
                  </Para>
               </Signee>
            </Signatory>
         </SignedSection>
      </EUBody>
      <Schedules RestrictStartDate="2014-04-03" RestrictExtent="E+W+S+N.I.">
         <Schedule DocumentURI="http://www.legislation.gov.uk/eur/2014/349/annex" IdURI="http://www.legislation.gov.uk/id/eur/2014/349/annex" id="annex" RestrictStartDate="2014-04-03" RestrictExtent="E+W+S+N.I.">
            <Number>ANNEX</Number>
            <ScheduleBody>
               <Tabular Orientation="portrait">
                  <table xmlns="http://www.w3.org/1999/xhtml" cols="3">
                     <tfoot><tr><td colspan="3">
                              <Footnote xmlns="http://www.legislation.gov.uk/namespaces/legislation" id="f00003">
                                 <FootnoteText>
                                    <Para>
                                       <Text>The photograph is purely for information.</Text>
                                    </Para>
                                 </FootnoteText>
                              </Footnote>
                           </td></tr></tfoot>
                     <tbody><tr><th>Description of the goods</th><th>Classification(CN code)</th><th>Reasons</th></tr><tr><th>(1)</th><th>(2)</th><th>(3)</th></tr><tr><td>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>A soft reversible textile article in the form of a basket, measuring approximately 35 cm × 25 cm, with stuffed edges (height 10 cm) and a stuffed bottom. One of the outer sides of the article is made of woven fabric (100 % polyester), the other side is made of knitted plush fabric (100 % polyester). The article is for use by small pets.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>(see photographs A and B)<FootnoteRef Ref="f00003"/>
                                 </Text>
                              </Para>
                           </td><td>6307 90 98</td><td>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>Classification is determined by general rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature (GIR) and the wording of CN codes 6307, 6307 90 and 6307 90 98.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>Given its objective characteristics, the article is a textile basket designed to give comfort to small pets.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>Classification as furniture under heading 9403 is excluded because that heading covers products of a different nature which are used for private dwellings, hotels, offices, schools, churches, shops, laboratories, etc. (see also the Harmonized System Explanatory Notes (HSEN) to heading 9403 of the HS).</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>Classification under heading 9404 is also excluded as textile baskets are not similar to articles of bedding and similar furnishing. Moreover, the article has no additional elements pointing to its use as a bedding article.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>The article is considered a made-up textile article within the meaning of heading 6307.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>The interior and exterior are equally essential to the article, due to the fact that it can be turned inside out and used either way. As it cannot be established whether the knitted plush fabric (leading to a classification under CN code 6307 90 10) or the woven fabric (leading to a classification under CN code 6307 90 98) gives the article its essential character within the meaning of GIR 3(b), the article has to be classified under the heading which occurs last in numerical order among those which equally merit consideration.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>The article is therefore to be classified under CN code 6307 90 98.</Text>
                              </Para>
                           </td></tr></tbody>
                  </table>
               </Tabular>
               <Tabular Orientation="portrait">
                  <table xmlns="http://www.w3.org/1999/xhtml" cols="2">
                     <tbody><tr><td>
                              <Span xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Image ResourceRef="r00001" Height="auto" Width="auto"/>
                              </Span>
                           </td><td>
                              <Span xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Image ResourceRef="r00002" Height="auto" Width="auto"/>
                              </Span>
                           </td></tr><tr><td>A</td><td>B</td></tr></tbody>
                  </table>
               </Tabular>
            </ScheduleBody>
         </Schedule>
      </Schedules>
   </EURetained><Footnotes><Footnote id="f00001">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00001" Class="EuropeanUnionOfficialJournal" Year="1987" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1987.256.01.0001.01.ENG" Date="1987-09-07">OJ L 256, 7.9.1987, p. 1</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00002">
         <FootnoteText>
            <Para>
               <Text>Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (<Citation id="c00002" Class="EuropeanUnionOfficialJournal" Year="1992" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1992.302.01.0001.01.ENG" Date="1992-10-19">OJ L 302, 19.10.1992, p. 1</Citation>).</Text>
            </Para>
         </FootnoteText>
      </Footnote></Footnotes><Resources><Resource id="r00001">
         <ExternalVersion URI="http://www.legislation.gov.uk/eur/2014/349/images/eur_20140349_2014-04-03_en_001"/>
      </Resource><Resource id="r00002">
         <ExternalVersion URI="http://www.legislation.gov.uk/eur/2014/349/images/eur_20140349_2014-04-03_en_002"/>
      </Resource></Resources></Legislation>