Commission Regulation (EC) No 1488/1999 of 7 July 1999 concerning the classification of certain goods in the Combined Nomenclature
Date: 1999-07-07
Institutions: European Commission
Subjects: Combined Nomenclature, audio cassette, sound reproduction equipment, specification of tariff heading, toy industry

8. 7. 1999

EN

Official Journal of the European Communities

L 172/25

COMMISSION REGULATION (EC) No 1488/1999

of 7 July 1999

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

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), as last amended by Commission
Regulation (EC) No 1372/1999 (2), and in particular Article 9
thereof,

(1) Whereas in order to ensure uniform application of the
Combined Nomenclature annexed to the said Regula-
tion, it is necessary to adopt measures concerning the
classification of the referred to the Annex to this Regula-
tion;

(2) Whereas Regulation (EEC) No 2658/87 has set down the
general rules for the interpretation of the Combined
Nomenclature and those rules also apply to any other
nomenclature which is wholly or partly based on it or
which adds any additional subdivision to it and which is
established by specific Community provisions, with a
view to the application of tariff and other relating to
trade in goods;

(3) Whereas, pursuant to the said general rules, the goods
described in column 1 of
the table annexed to the
present Regulation must be classified under the appro-
priate CN codes indicated in column 2, by virtue of the
reasons set out in column 3;

(4) Whereas it is accepted that binding tariff information
issued by the customs authorities of Member States in
respect of the classification of goods in the Combined

Nomenclature and which do not conform to the rights
established by this Regulation, can continue to be
invoked, under
in Article 12(6) of
Council Regulation (EEC) No 2913/92 established the
Community Customs Code (3),
three
months by the holder;

for a period of

the provisions

(5) Whereas the measures provided for in this Regulation
are in accordance with the opinion of the Customs Code
Commitee,

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in columm 1 of the annexed table are
now classified within the Combined Nomenclature under the
appropriate CN codes indicated in column 2 of the said table.

Article 2

Binding tariff information issued by the customs authorities of
member States which do not conform to the rights established
by this Regulation can continue to be invoked under the provi-
sions of Article 12(6) of Regulation (EEC) No 2913/92 for a
period of three months.

Article 3

This Regulation shall enter into force on the 21st day following
its publication in the Official Journal of the European Communities.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 7 July 1999.

For the Commission

Mario MONTI

Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1.
(2) OJ L 162, 26.6.1999, p. 46.

(3) OJ L 302, 19.10.1992, p. 1.

L 172/26

EN

Official Journal of the European Communities

8. 7. 1999

ANNEX

Classification
(CN) code

(2)

8519 93 89

Description of goods

(1)

1. Battery operated cassette-player, not incorporating a sound
recording device, with an analogue reading system, in cylin-
drical form like a beverage tin, and with a lightweight stereo
headphone connectable by cable.

The approximate dimensions of
the device are 100 mm
(length) and 70 mm (diameter). The device has several push
buttons for its operation, a volume control, a transport strap
and a belt clip

2. Kites, so-called ‘stunt kites’, with delta wings, with a frame
made of plastic sticks or tubes and a covering of plastic
fabrics.

9503 90 37

These kites are steered by two or four cords from the ground.

See illustration (*)

Reason

(3)

Classification is determined by the provisions of General Rules 1
and 6 for the interpretation of the Combined Nomenclature, Note
4 to Section XVI and the wording of CN codes 8519, 8519 93
and 8519 93 89.

Due to its shape and dimensions, the device cannot be regarded
as a pocket-size cassette-player (sub-heading Note 1 to Chapter
85)

Classification is determined by the provisions of General Rules 1
and 6 for the interpretation of the Combined Nomenclature and
the wording of the CN Codes 9503, 9503 90 and 9503 90 37.

Although these kites can be used for sporting competitions, they
are essentially designed for the amusement of children or adults.

General Rule 3b for the interpretation of the Combined Nomen-
clature applies on subheading level

(*) The illustration is purely for information.