Commission Implementing Regulation (EU) 2019/705 of 2 May 2019 concerning the classification of certain goods in the Combined Nomenclature
Date: 2019-05-02
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: Combined Nomenclature, specification of tariff heading, toy industry




L_2019120EN.01000801.xml










8.5.2019   


EN


Official Journal of the European Union


L 120/8








            COMMISSION IMPLEMENTING REGULATION (EU) 2019/705
of 2 May 2019
         
concerning the classification of certain goods in the Combined Nomenclature


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (1), and in particular Article 57(4) and Article 58(2) thereof,

Whereas:







(1)


In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC) No 2658/87 (2), it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.












(2)


Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. 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 provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.












(3)


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) of that table.












(4)


It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three months.












(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) of that table.


Article 2
Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.


Article 3
This Regulation shall enter into force on the twentieth day following that of 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 May 2019.


For the Commission,


On behalf of the President,

Stephen QUEST
            

Director-General


Directorate-General for Taxation and Customs Union






(1)  
            OJ L 269, 10.10.2013, p. 1.

(2)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).




ANNEX







Description of the goods


Classification
(CN-code)


Reasons




(1)


(2)


(3)




A spinning top made of plastics, with a launcher and a ripcord.
The spinning top is set in motion with the launcher and the ripcord. It can be used independently for the amusement of persons. Alternatively, two or more articles can be used by two or more persons (launched into a dedicated bowl-shaped arena (presented separately)) who compete with the aim of knocking out the opponents' spinning top.
See image (*1)



9503 00 95 


Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9503 00  and 9503 00 95 .
The article is a spinning top which is considered a toy of heading 9503 00  (see also the Harmonized System Explanatory Notes to heading 9503 , (D), (xix)). It has the objective characteristics of a toy for the amusement of persons.
Although the article can be used for competition between two or more persons, such use is not inherent to the article's objective characteristics when it is presented separately (without the dedicated arena). Classification under heading 9504  as an article for parlour games is therefore excluded.
The article is therefore to be classified under CN code 9503 00 95  as other toys of plastics.









(*1)  The image is purely for information.