November 2009 saw developments in the classification of:
However, the ECJ did also deliver an important ruling in the joined cases of:
Commission Regulation No.859/2009 deals with the correct classification of Trekking Boots. The Regulation states that Trekking Boots (regardless of Men’s or Women’s) should be classified to Commodity (CN) Code 6403.91.13 attracting a standard duty rate of 8%. As we have seen on a number of occasions, the customs classification of footwear is one of the most difficult and debated areas of classification. Once again, the European Commission decided a clarifying regulation was required.
If you would like a copy of the regulation or a break-down of what qualifies as a “trekking boot” or you have any questions about the ECJ ruling then contact ITS on (01905) 619229 or by email: firstname.lastname@example.org.