Commission Regulation (EC) No 781/2006 of  24 May 2006  concerning the classification of certain goods in the Combined Nomenclature
Date: 2006-05-24
Institutions: European Commission
Subjects: Combined Nomenclature, jewellery and goldsmith's articles, packaging product

25.5.2006

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Official Journal of the European Union

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COMMISSION REGULATION (EC) No 781/2006

of 24 May 2006

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

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 should be
classified under the CN code indicated in column 2, by
virtue of the reasons set out in column 3.

is appropriate to provide that binding tariff

It
infor-
mation issued by the customs authorities of Member
States in respect of the classification of goods in the
Combined Nomenclature and which is not in accordance
with this Regulation, can continue to be invoked by the
holder for a period of three months, 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 code indicated in column 2.

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 20th 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, 24 May 2006.

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 486/2006 (OJ L 88, 25.3.2006, 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).

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Description of the goods

(1)

Solid paperboard box with separate lid (without
hinges or fasteners), both components with an
surface of paper. The box measures
outer
5,5 cm (length) × 4,5 cm (width) × 3 cm
(height). There is a decorative textile ribbon on
the lid.

There is a 1 cm thick removable synthetic
sponge fitted in the box. The sponge is of
cellular plastic the upper surface of which is
covered with a layer of textile material covered
In the centre,
with textile flock imitation pile.
there
right
cut
through the sponge, which is designed to hold
an article of jewellery, e.g. a ring.

semi-circular

incision,

is

a

(jewellery box)

(See photographs No 637 A + B + C) (*)

(*) The photographs are purely for information.

ANNEX

Classification
CN code

(2)

4202 99 00

Reasons

(3)

Classification is determined by the provisions of
General Rules 1 and 6 for the interpretation of
to
the Combined Nomenclature, note 2(h)
Chapter 48 and the wording of CN code 4202
and 4202 99 00.

its

the sponge (fit
visual
its

The solidity of the paperboard indicates that the
article is suitable for long-term use. Moreover,
to the
the measurements of
appearance
box,
thickness),
the
(resembling pile fabric) and, most of all,
the incision makes
design of
the article a
to ‘jewellery boxes’
lidded container
similar
fitted to contain one piece of jewellery. See the
HS Explanatory Notes to heading 4202, seventh
paragraph.

Furthermore, the article is covered with paper
which meets
for containers
the requirement
mentioned in the second part of the wording
of heading 4202.

It

is

jewellery.

Considering its objective characteristics
(solid
paperboard, specific features of the sponge) the
article is designed to store a specific merchandise,
that
therefore, an article
is,
mentioned in the second part of the wording
of heading 4202 and, as such, excluded from
Chapter 48 according to note 2(h) to Chapter
first
48. See
paragraph of
to
heading 4819, (A).

first phrase of
the HS Explanatory Notes

also the

the

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