Keywords
Summary

Keywords

Common Customs Tariff – Tariff headings – Subheading 9503 90 32 (other toys of plastics, not mechanically operated)

(Commission Regulation No 442/2000)

Summary

Subheading 9503 90 32 (other toys of plastics, not mechanically operated) of the Combined Nomenclature of the Common Customs Tariff, in the version set out in Regulation No 1832/2002 amending Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff must be interpreted as meaning that it covers gas‑filled balloons made of aluminised, bonded plastic foil, the plastic foil forming the exterior of the balloon, such as those described in point 3 of the table set out in the Annex to Regulation No 442/2000 concerning the classification of certain goods in the Combined Nomenclature.

The classification decided upon by the Commission in that regulation is applicable by analogy to balloons having the same composition, but in which the plastic foil forms the inside of the balloon.

(see paras 16, 28, 33, 35, operative parts 1 and 2)