law://eu/reg/2011/774@2026-11-13THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariffnote, and in particular Article 9(1)(a) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
| Description of the goods | Classification(CN code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| A product in the form of a set put up for retail sale, consisting of:a wooden receptacle, of a square form and with a square-shaped recess to hold a candle without any fixture such as a spike for holding candles, anda candle.The candle is shaped to be placed tightly and securely in the recess of the wooden receptacle. | 44219098 | Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 4421, 442190 and 44219098.The articles fulfil the criteria for classification as goods put up in sets. The wooden receptacle is the article which gives the set its essential character.Classification of the wooden receptacle under heading 9405 is excluded as, on its own, it is not identifiable as a candle holder.As the wooden receptacle is to be classified according to its constituent material, the product is therefore to be classified under CN code 44219098 as an article of wood. |
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