Explanatory notes to the Combined Nomenclature of the European Union
Date: 2025-06-19
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: Combined Nomenclature, common customs tariff, decorative item




C_202503446EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/3446


19.6.2025






Explanatory notes to the Combined Nomenclature of the European Union
(C/2025/3446)

Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87 (1), the Explanatory notes to the Combined Nomenclature of the European Union (2) are amended as follows:

on page 405, in the explanatory note to CN code 
            9405 50 00 
            ‘Non-electrical lamps and lighting fittings’
         
the existing text is replaced by the following text:



            ‘See also the HS Explanatory Note to heading 9405 , parts (I)(5) and (I)(6).
This subheading includes lanterns of any material (excluding those materials referred to in Note 1 to Chapter 71) whether or not they have a fixture or specific fitting for holding a candle or a tea light. They usually have holes for ventilation at the top and an “opening” through which a candle can be placed.
This subheading also includes candelabra (see figure 1 and 2), candlesticks (see figure 3 and 4) and candle brackets (see figure 5), including candelabra, candlesticks and candle brackets for tea lights or for both (candles and tea lights).
Other receptacles of various shapes, made of various materials (glass, ceramics, wood, plastic etc.), such as so-called “tea light holders” or other receptacles for holding candles of all kinds (dinner candles/stick candles, pillar candles, etc.), or for holding both (a candle or a tea light) are covered by this subheading only if they include a fixture or specific fitting to hold a candle and/or tea light in a fixed position (for example, a spike on which the candle is to be placed, or a special clamp to prevent the candle from shifting or falling).
However, similar receptacles without any such a fixture or specific fitting to hold a candle, a tea light or both in a fixed position, are excluded from this subheading and are to be classified according to their constituent material (see figures 6 to 16). The fact that a candle or a tea light may be placed tightly in a recess of the receptacle is not sufficient for classification in this subheading (see also Commission Regulation (EC) No 141/2002 (3) and Commission Implementing Regulation (EU) No 774/2011 (4)).
Examples of products of subheading 9405 50 00:

Figure 1







Figure 2







Figure 3







Figure 4







Figure 5






Examples of products which are to be classified according to their constituent material:

Figure 6







Figure 7







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Figure 9







Figure 10







Figure 11







Figure 12







Figure 13







Figure 14







Figure 15







Figure 16




 
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(1)  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, ELI: http://data.europa.eu/eli/reg/1987/2658/oj).

(2)  
            OJ C 119, 29.3.2019, p. 1.

(3)  Commission Regulation (EC) No 141/2002 of 25 January 2002 concerning the classification of certain goods in the Combined Nomenclature (OJ L 24, 26.1.2002, p. 11, ELI: http://data.europa.eu/eli/reg/2002/141/oj).

(4)  Commission Implementing Regulation (EU) No 774/2011 of 2 August 2011 concerning the classification of certain goods in the Combined Nomenclature (OJ L 201, 4.8.2011, p. 6, ELI: http://data.europa.eu/eli/reg_impl/2011/774/oj).


ELI: http://data.europa.eu/eli/C/2025/3446/oj
ISSN 1977-091X (electronic edition)