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Document 52012XC0627(01)
Explanatory Notes to the Combined Nomenclature of the European Union
Explanatory Notes to the Combined Nomenclature of the European Union
Explanatory Notes to the Combined Nomenclature of the European Union
OJ C 187, 27.6.2012, p. 4–4
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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27.6.2012 |
EN |
Official Journal of the European Union |
C 187/4 |
Explanatory Notes to the Combined Nomenclature of the European Union
2012/C 187/05
Pursuant to Article 9(1)(a), second indent, of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are amended as follows:
On page 390, the following text is inserted:
‘Note 4 to Chapter 95
Combinations to be classified under heading 9503 by virtue of this note consist of one or more articles of heading 9503 combined with one or more items of other headings put up together for retail sale and the combinations have the essential character of toys.
Such combinations derive the essential character of toys not only from the packaging but also from the importance, value and use of their components.
The classification of such combinations in the relevant subheading is determined by the items of heading 9503 contained in the combination; the other components are not taken into account.
For example:
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a plastic doll filled with sweets is to be classified under subheading 9503 00 21, |
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a figurine representing a clown, a circus tent, toy animals and a key ring is to be classified under subheading 9503 00 70 as a set of toys comprising a figurine, tent and toy animals.’ |