law://eu/reg/2013/41@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) |
| A plastic doll with movable limbs, 140 mm tall, with a transparent plastic chest filled with approximately 10 g of small sweets, containing sucrose, which can be removed through an aperture under the belt-buckle of the doll. | 95030021 | Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 4 to Chapter 95 and by the wording of CN codes 950300 and 95030021.The items cannot be considered as ‘goods put up in sets for retail sale’ under the terms of General Rule 3(b), because they are not put up together to meet a particular need or carry out a specific activity. They are not related to one another and are not intended to be used together or in conjunction with one another (the sweets are consumable products, while the doll is to be played with).The doll is an article of heading 9503 combined with sweets of heading 1704, and the combination has the essential character of a toy (see also the CN Explanatory Notes to Note 4 to Chapter 95).It is therefore to be classified under CN code 95030021 as dolls. |
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