Notas explicativas de la nomenclatura combinada de la Unión Europea
Section | Nota |
8.10.2018 ES Diario Oficial de la Unión Europea C 362/5
De conformidad con el artículo 9, apartado 1, letra a), del Reglamento (CEE) n.o 2658/87 del Consejo (1), las notas explicativas de la nomenclatura combinada de la Unión Europea (2) se modifican como sigue:
En la página 383:
9506 Artículos y material para cultura física, gimnasia, atletismo, demás deportes, incluido el tenis de mesa o para juegos al aire libre, no expresados ni comprendidos en otra parte de este capítulo; piscinas, incluso infantiles
Se añade el texto siguiente tras el texto actual:
...Se excluyen de esta partida las bandas de resistencia, las bandas deportivas o productos similares sin asas. Suelen ir empaquetadas individualmente o en paquetes de dos o más unidades para la venta al por menor. Existen en diferentes colores y tamaños y pueden llevar motivos impresos. Por sus características objetivas, estas bandas no se consideran artículos para ejercicio físico general. Por consiguiente, deben clasificarse según su materia constitutiva, por ejemplo, en la partida 4008 como “tiras de caucho no celular” (véanse también la nota 1 y la nota 9 del capítulo 40).
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