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Documento 52007XC0718(01)
Uniform application of the Combined Nomenclature (CN) (Classification of goods)
Uniform application of the Combined Nomenclature (CN) (Classification of goods)
Uniform application of the Combined Nomenclature (CN) (Classification of goods)
OJ C 164, 18.7.2007, p. 3/4
(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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18.7.2007 |
EN |
Official Journal of the European Union |
C 164/3 |
UNIFORM APPLICATION OF THE COMBINED NOMENCLATURE (CN)
(Classification of goods)
(2007/C 164/02)
Explanatory notes adopted in accordance with the procedure defined in Article 10(1) 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 Communities (2) shall be amended as follows:
On page 354, insert the following text:
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‘8701 90 11 to 8701 90 90 |
Other These subheadings include so-called “all terrain vehicles”, designed to be used as tractors, with the following characteristics:
If they meet all of the above characteristics and are in accordance with the Explanatory Notes to subheading 8701 90 11 to 8701 90 50, the vehicles are to be classified as agricultural or forestry tractors. Otherwise they fall under subheading 8701 90 90. If they do not meet the above characteristics, the so-called “all terrain vehicles” are to be classified in heading 8703. These subheadings also exclude so-called “Quads” (heading 8703 or subheading 9503 00 10 (see the Explanatory Notes to this subheading)).’ |
On page 372, insert the following text:
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‘9403 |
Other furniture and parts thereof Tables made of different materials are classified according to the material of which the support (legs and frame) is made, unless, by application of General Rule 3 (b) for the interpretation of the Combined Nomenclature, the material from which the top is made gives the table its essential character, for example by being of a higher value (this could be the case if the top is made of precious metal, glass, marble, rare wood).’ |
On page 375, insert the following text:
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‘9505 |
Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes. In addition to the HS Explanatory Notes to heading 9505, (A), products to be classified as festive articles must be of a decorative value (design and ornament) and exclusively designed, manufactured and recognised as festive articles. These products are used during a specific day or period during the year. These products are according to their construction and design (imprints, ornaments, symbols or inscriptions) intended to be used for a specific festivity. A “festivity” is a specific day or period during the year set aside by a community with characteristic symbols and associated customs. Some of these festivals began in antiquity with the ritual observance of specific religious events; others are accorded wide celebration and are important in national life. Examples of such events are Christmas, Easter, Halloween, St. Valentine, birthdays and weddings. The following products are also considered to be festive articles:
Articles with utilitarian functions are excluded, even if they have the design or ornamentation appropriate to a specific festivity. This heading does not include:
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(1) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation (EC) No 580/2007 (OJ L 138, 30.5.2007, p. 1).