Commission Implementing Regulation (EU) 2015/804
Of 19 May 2015 — CELEX 32015R0804
Description of the goods
A textile article designed to hold a person in a sitting position when being lifted by a hoist. The article consists of a woven textile fabric (polyester), essentially in the shape of a rectangle. One of the two short sides of the rectangle has two flap-like extensions, which function as a seat. The rest of the fabric supports the back and the sides of the person. Some parts of the fabric are padded (inserts of polypropylene foam). Several textile straps are sewn to the edges of the fabric, so that the article can be attached to the hoist and be lifted. (See images) (*1)
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 7(f) to Section XI and by the wording of CN codes 6307, 6307 90 and 6307 90 98. Classification under CN code 8431 31 00 as a part suitable for use solely or principally with the machinery of heading 8428 (lifts, hoists etc.) is excluded, because the article is not indispensable for the functioning of the hoist (see Case C-152/10, Unomedical, ECLI:EU:C:2011:402, paragraphs 29, 34 and 36). Moreover, slings are excluded from heading 8431 and are classified in Section XI (see also the Harmonised System Explanatory Notes to heading 8431, fourth paragraph, (b)). The article is mainly made of textile material and the different parts are assembled by sewing. The article is therefore to be classified under CN code 6307 90 98 as ‘other made-up textile articles’.