Commission Regulation (EC) No 1655/2005 of 10 October 2005 concerning the classification of certain goods in the Combined Nomenclature
Date: 2005-10-10
Institutions: European Commission
Subjects: Combined Nomenclature, audiovisual equipment, household electrical appliance, toy industry, wood product

L 266/50

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Official Journal of the European Union

11.10.2005

COMMISSION REGULATION (EC) No 1655/2005

of 10 October 2005

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

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)(a)
thereof,

Whereas:

(1)

(2)

(3)

In order to ensure uniform application of the Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
it is necessary to adopt measures concerning the classi-
fication of the goods referred to in the Annex to this
Regulation.

Regulation (EEC) No 2658/87 has laid down the general
rules for the interpretation of the Combined Nomen-
clature. Those rules apply also 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 appli-
cation of tariff and other measures relating to trade in
goods.

Pursuant to those general rules, the goods described in
column 1 of the table set out in the Annex to this
the CN codes
Regulation should be classified under
indicated in column 2, by virtue of the reasons set out
in column 3 of that table.

(4)

is appropriate to provide that binding tariff

It
infor-
mation which has been issued by the customs authorities

of Member States in respect of the classification of goods
in the Combined Nomenclature but which is not
in
accordance with this Regulation can,
for a period of
three months, continue to be invoked by the holder,
under Article 12(6) of Council Regulation (EEC) No
2913/92 of 12 October 1992 establishing
the
Community Customs Code (2).

(5)

The measures provided for in this Regulation are in
accordance with the opinion of
the Customs Code
Committee,

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column 1 of the table set out in the
Annex shall be classified within the Combined Nomenclature
under the CN codes indicated in column 2 of that table.

Article 2

Binding tariff information issued by the customs authorities of
Member States, which is not in accordance with this Regulation,
can continue to be invoked for a period of three months under
Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter into force on the twentieth day
following 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, 10 October 2005.

For the Commission

László KOVÁCS
Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation

(EC) No 493/2005 (OJ L 82, 31.3.2005, p. 1).

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-
lation (EC) No 648/2005 of the European Parliament and of the
Council (OJ L 117, 4.5.2005, p. 13).

11.10.2005

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Official Journal of the European Union

L 266/51

ANNEX

Classification
(CN-code)

(2)

4421 90 98

Description of the goods

(1)

1. An unassembled article in the form of a reduced-size
‘mini-greenhouse’, with
greenhouse,
approximate dimensions of 50 cm (length), 24 cm
(width) and 25 cm (height).

so-called

The frame is made of wood, the floor is in the form
of a metal grill and the enclosing element is made of
plastic.

When assembled,
greenhouse’ can be opened.

the upper part of

the ‘mini-

(See photograph A) (*)

2. Household-type combined refrigerator-freezer of a
fitted with two separate

capacity of 579 litres,
external doors.

8418 10 91

are 180,8 cm (height),
The overall dimensions
92,5 cm (width) and 81,6 cm (depth). The weight
is 112 kg.

The capacity of the refrigerator is 368 litres and the
capacity of the freezer is 211 litres.

The refrigerator has tempered glass shelves,
two
vegetable drawers and, on the inside of the door,
space for storing bottles, etc.

The freezer has three drawers.

3. Set put up for retail sale comprising:

8525 30 90

— a television camera in a casing in the form of a

plastic brick;

— a kit made up of bricks
components of plastic and

and assembling

— a CD-ROM.

The camera cannot store images but transmits them
to an automatic data-processing machine via a USB
cable.

The kit of bricks and the assembling components
are used for constructing a tripod.

The CD-ROM contains recorded programmes, data,
video and sound files.

Reasons

(3)

Classification is determined by General Rules
1, 2(a), 3(b) and 6 for the interpretation of
the Combined Nomenclature
the
wording of CN codes 4421, 4421 90 and
4421 90 98.

and

is
The essential character of
given by the constructive element (wooden
frame).

the product

Because of the size it cannot be considered as
a prefabricated building of heading 9406.

Classification is determined by General Rules
the
1 and 6 for
Combined Nomenclature
the
wording of CN codes 8418, 8418 10 and
8418 10 91.

interpretation of
by
and

the

Subheading 8418 10 covers all combined
separate
refrigerator-freezers,
external
a
household type.

doors, whether or not of

fitted with

Classification is determined by General Rules
1, 3(b) and 6 for the interpretation of the
Combined Nomenclature,
the
wording of CN codes 8525, 8525 30 and
8525 30 90.

and

by

Although the set is designed for children, it
cannot be classified as a toy under heading
9503 because the essential character of the
set is given by the camera of heading 8525.

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Official Journal of the European Union

11.10.2005

(1)

(2)

(3)

4. A paperboard puzzle book for children consisting of

9503 60 90

sixteen pages.

Eight of the pages (left side) contain a short chil-
dren's story with an illustration relating to that
story.

Seven of
consisting of 9 pieces, which reproduces
colour illustration of the corresponding page.

the pages (right side) contain a puzzle
the

The last page contains only an illustration.

(*) The photograph is purely for information.

A.

Classification is determined by General Rules
1, 3(b) and 6 for the interpretation of the
the
Combined Nomenclature,
wording of CN codes 9503, 9503 60 and
9503 60 90.

and

by

Classification as
a printed book under
heading 4901 or as a children's picture
excluded
book under heading 4903 is
because the text and the pictures have a
subsidiary function to the puzzles.

The puzzles give the product
its essential
character and it is therefore classified as a
puzzle under heading 9503.