Commission Regulation (EC) No 266/2005
Of 17 February 2005 — CELEX 32005R0266
Description of the goods
Footwear covering the toes and the ball of the foot, leaving the heel and more than half the foot exposed, with a leather upper lined with a textile fabric on the inside and an outer sole of leather, with insoles of a length of less than 24 cm. It is attached to the foot by two elastic bands which go round the heel. (shoe for rhythmic gymnastics) (see photographs No 633 A and No 633 B) (*1)
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 3(b) to Chapter 64 and the wording of CN codes 6403, 6403 59 and 6403 59 91. In application of General Rule 1 for the interpretation of the Combined Nomenclature, the term ‘outer sole’ as used, inter alia, in heading 6403 means that part of the footwear which, when in use, is in contact with the ground. See also the Harmonized System Explanatory Note to Chapter 64, General, (C). As only the ball of the foot is allowed to touch the ground in rhythmic gymnastics, the corresponding part of the footwear is the only part in contact with the ground when in use and can, therefore, be considered to be an ‘outer sole’ as referred to in Chapter 64. Moreover, the objective characteristics (e.g. cut and material) of the article imply that it cannot be used for any other purpose than as footwear for rhythmic gymnastics.