Commission Regulation (EC) No 324/2007 of 23 March 2007 concerning the classification of certain goods in the Combined Nomenclature
Date: 2007-03-23
Institutions: European Commission
Subjects: Combined Nomenclature, automatic game, book trade, gaming, manufactured goods

27.3.2007

EN

Official Journal of the European Union

L 85/5

COMMISSION REGULATION (EC) No 324/2007

of 23 March 2007

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 codes indicated in column 2, by
virtue of the reasons set out in column 3 of that table.

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
in the Combined Nomenclature but which is not
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 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, 23 March 2007.

For the Commission

László KOVÁCS
Member of the Commission

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

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-

(EC) No 129/2007 (OJ L 56, 23.2.2007, p. 1).

lation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).

L 85/6

EN

Official Journal of the European Union

27.3.2007

Description of the goods

(1)

1. Three items put

together

for

retail

sale,

comprising:

ANNEX

Classification
(CN code)

(2)

Reasons

(3)

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature.

The three items cannot be considered as ‘goods
put up in sets for retail sale’ within the meaning
of General Rule 3(b), because taken together they
do not meet a particular need or serve to carry
out a specific activity.

a. a bag made of transparent plastic sheeting
‘Velcro’

handle

textile

and

with
a
fastening;

b. a children's book with a paperboard
cover, consisting of a 16 page story in
the narrative,
illustrated with coloured
pictures on each page;

c. a doll

representing a human being,
wearing an outfit corresponding to the
story described in the book. The doll
is
not fixed to the book and therefore it is
possible to play with the doll without
using the book.

4202 22 10

Classification is determined by the wording of
CN codes 4202, 4202 22 and 4202 22 10.

This article cannot be classified within Chapter
95 because Note 1(d) to Chapter 95 excludes
expressly sport bags or other containers of
heading 4202, 4303 or 4304.

4901 99 00

Classification is determined by the wording of
CN codes 4901 and 4901 99 00.

The article is not a children's picture book of
heading 4903, because it is written in the form
of continuous narratives. It is classified as a book
on the basis of the printed text.

9503 00 21

Classification is determined by the wording of
CN codes 9503 00 and 9503 00 21.

2. Handheld,
battery-powered,
electronic
in a plastic
for a single player,
apparatus,
housing with an LCD screen and input
buttons.

9504 90 90

The product has more than one million built-
in SUDOKU puzzle games and has different
levels of difficulty.

The screen displays a grid of nine boxes, each
with 3 × 3 cells. Each box has to be filled in,
so that every row, column and box of 3 × 3
cells contains the digits 1 to 9 only once.

function
a
inter alia, shows the time spent on

apparatus

The
which,
the game being played.

contains

time

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature, and by the wording of CN
codes 9504, 9504 90 and 9504 90 90.

The product is a game for one player only. It has
an electronic display which challenges one's
mental skills.

In view of its physical characteristics (electronic
device) and due to its competition element (for
an artificial
example, by competing against
opponent), it is more than a puzzle or a toy of
heading 9503.

Therefore the product shall be classified as a
game of skill in heading 9504.