ECJ Common Customs Tariff – Tariff classification – Combined Nomenclature – Chapter 64 – Import of components required for the manufacture of sports footwear – Heading 6404 – Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials – Heading 6406 – Parts of footwear – General Rule 2(a) for the Interpretation of the Combined Nomenclature – Incomplete or unfinished article having the ‘essential character of the complete or finished article’ – Article ‘presented unassembled or disassembled’ – Explanatory Note for the interpretation of the Harmonised System – Assembly operations and not ‘working operations for completion into the finished state’
A. Borg Barthet P
C-2/13, [2014] EUECJ C-2/13
Bailii
European
Updated: 29 November 2021; Ref: scu.521184
