Commission Regulation (EC) No 1462/2006 of 2 October 2006 concerning the classification of certain goods in the Combined Nomenclature
Date: 2006-10-02
Institutions: European Commission
Subjects: Combined Nomenclature, ceramics

3.10.2006

EN

Official Journal of the European Union

L 272/13

COMMISSION REGULATION (EC) No 1462/2006

of 2 October 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 Customs Code Committee has not issued an opinion
within the time limit set by its Chairman,

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, 2 October 2006.

For the Commission

László KOVÁCS
Member of the Commission

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

last amended by
Commission Regulation (EC) No 996/2006 (OJ L 197, 1.7.2006,
p. 26).

(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).

L 272/14

EN

Official Journal of the European Union

3.10.2006

Description of the goods

(1)

ANNEX

Classification
CN code

(2)

Reasons

(3)

An article,
in the form of a sheep, measuring
approximately 10 cm in height. A knitted fabric,
the
representing
ceramic body leaving part of the head and four
hoofs visible. The fabric is glued on the ceramic
body.

covers most of

fleece,

the

(See photograph No 639) (*)

(*) The photograph is purely for information.

6913 90 10 Classification is determined by the provisions of
General Rules 1, 3(b) and 6 for the interpretation
of the Combined Nomenclature and the wording of
CN codes 6913, 6913 90 and 6913 90 10.

It
is an article of ceramic of the type designed
essentially for the interior decoration of homes. It
has no utility value and is wholly intended for
it is not intended essentially for
ornamental use;
the amusement of persons and, therefore,
it does
not possess the character of toys of chapter 95. See
the HS Explanatory Notes to heading 6913 first
paragraph and second paragraph (A) and the HS
Explanatory Notes to heading 9503 first paragraph.

This article is a composite article made of ceramic
and knitted fabric. The ceramic material forming
the body of the article (figure of a sheep) is the
material giving the essential character within the
meaning of GR 3(b), as it gives the article its shape.