Pursuant to the second indent of Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:

‘9021 10 10

Orthopaedic appliances

This subheading includes “orthopaedic appliances” which are specially designed for a particular orthopaedic purpose, in distinction to ordinary products that might be used for different purposes (for example, products for overstrained joints, ligaments or tendons caused by sporting activities, type writing, and products which simply alleviate pain in the defective or disabled part of the body, for example, caused by inflammation).

The “orthopaedic appliances” must completely prevent a specific movement of the defective or disabled part of the body (for example, joints, ligaments or tendons) in order to exclude further injuries or (an aggravation of) bodily deformities as distinct from ordinary products that allow undesired movements, yet avoid reflex movements (i.e. movements carried out subconsciously) through their relative inflexibility caused by, for example, flexible splints, pressure pads, non-elastic textile materials, restrictions through “Velcro-type” straps.

See also Note 6 to Chapter 90 and the judgment in Joined Cases C-260/00 to C-263/00, Lohmann GmbH & Co. KG and Medi Bayreuth Weihermüller & Voigtmann GmbH & Co. KG v Oberfinanzdirektion Koblenz, paragraphs 36, 37, 39, 40, 43 and 45, (ECLI:EU:C:2002:637).

Examples of products falling under subheading 9021 10 10:

Examples of products falling under Section XI:

’

(1) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).