law://eu/reg/2013/1228@2026-11-12THE 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) |
| The article is a rectangular box made of solid paperboard with an outer surface of plastic sheeting not exceeding half of the total thickness.The box is constructed like a chest holding a single drawer which pulls away from inside the box and is designed to display a bottle when the box is opened.The drawer is made to hold a bottle of wine of specific dimensions. On the inside of the drawer a circular button is fixed to one wall and a ring-like structure is fixed to the opposite wall. The ring-like structure is designed to enclose the top of a bottle and the circular button to fit into the hollow part of the bottom of a bottle.Moreover, inside the drawer a paperboard sleeve is fixed to the side wall to hold a leaflet.note | 42029219 | Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2(h) to Chapter 48 and the wording of CN codes 4202, 420292 and 42029219.Classification under heading 4819 as a box of paperboard is excluded, as the article is not just a simple box of paperboard of that heading but, due to its design, its solidity, the plastic sheeting and the internal structure to accommodate a bottle of specific dimensions, it is recognizable as a bottle-case of paperboard and sheeting of plastics, covered by the second part of the text of heading 4202.The article is therefore to be classified under CN code 42029219 as a "bottle-case". |
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