Document ID: 32022R1638
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>23.9.2022&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 247/67</p></td></tr></tbody></table>
COMMISSION IMPLEMENTING REGULATION (EU) 2022/1638
of 20 September 2022
amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff as regards subheading 9505 10 (Articles for Christmas festivities)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff ( 1 ) , and in particular Article 9(1), point (e), thereof,
Whereas:
<table><col/><col/><tbody><tr><td><p>(1)</p></td><td><p>Regulation (EEC) No&#160;2658/87 establishes a goods nomenclature (&#8216;the Combined Nomenclature&#8217;), which is reproduced in Annex I to that Regulation.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(2)</p></td><td><p>Subheading 9505&#160;10 of the Combined Nomenclature covers articles for Christmas festivities.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(3)</p></td><td><p>Additional note 1(b) to Chapter 95 defines the scope of decorative articles for Christmas trees that are classified under subheading 9505&#160;10.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(4)</p></td><td><p>The Harmonised System Explanatory Notes to heading 9505, (A)(1) and the Explanatory notes to the Combined Nomenclature of the European Union&#160;<a>(<span>2</span>)</a> to heading 9505 explain how to classify decorative articles for Christmas trees.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(5)</p></td><td><p>Divergent views exist on the interpretation of the wording of the last phrase of Additional note 1(b) to Chapter 95, which states that articles under that heading must have a connection with Christmas.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(6)</p></td><td><p>In the interest of legal certainty, it is necessary to clarify that decorative articles for Christmas trees do not need to have a theme connected with Christmas but merely need a design that makes them recognizable as decorative articles for Christmas trees.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(7)</p></td><td><p>It is therefore necessary to delete the last phrase of Additional note 1(b) to Chapter 95 of the Combined Nomenclature to ensure a uniform interpretation of subheading 9505&#160;10 throughout the Union.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(8)</p></td><td><p>Annex I to Regulation (EEC) No&#160;2658/87 should therefore be amended accordingly.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(9)</p></td><td><p>The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,</p></td></tr></tbody></table>
HAS ADOPTED THIS REGULATION:
Article 1
In Part Two, Chapter 95, of Annex I to Regulation (EEC) No 2658/87 Additional note 1(b) is replaced by the following:
<table><col/><col/><tbody><tr><td><p>&#8216;(b)</p></td><td><p>decorative articles for Christmas trees.</p><p>These are articles designed to be hung on a Christmas tree (i.e. lightweight articles of generally non-durable material designed to decorate a Christmas tree).&#8217;.</p></td></tr></tbody></table>
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 20 September 2022.
For the Commission,
On behalf of the President,
Gerassimos THOMAS
Director-General
Directorate-General for Taxation and Customs Union
<note>
( 1 ) OJ L 256, 7.9.1987, p. 1 .
( 2 ) OJ C 119, 29.3.2019, p. 1 .
</note>