Explanatory Notes to the Combined Nomenclature of the European Union
(2021/C 333 I/04)
Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:
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Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling poolsDelete and replace the current explanatory note by the following:
‘This heading does not include resistance bands, fitness bands or similar products, for example simple loops, without handles or any other similar additional element that makes them identifiable as articles for general physical exercise. These products are usually packed individually or in packs of two or more for retail sale. They are available in different colours and sizes and may have imprints. According to their objective characteristics, these bands or other similar products are not identifiable as articles for general physical exercise. Consequently, they are to be classified according to their constituent material, for example in heading 4008 as “strips of non-cellular rubber” (see also note 1 and note 9 to Chapter 40), in heading 4016 as “other articles of vulcanised rubber other than hard rubber” or in heading 6307 as “other made-up textile articles”.
Examples of bands, fitness bands or similar products that are to be classified according to their constituent material:
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Rubber band (heading 4008 ) |
Rubber loop (heading 4016 ) |
Textile loop (heading 6307)’
(1) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).