law://eu/reg/2014/859@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) |
| Article consisting of a calendar of the perpetual type and a statuette of plastic in the form of an angel. The angel is sitting on a pedestal of plastics. The calendar is inserted in the pedestal and consists of wooden blocks and plates with the names of the months and the numbers of the days printed on them.The article is approximately 16 cm high. The statuette accounts for half of its height but is less in volume than the calendar-part of the article.See imagenote | 49100000 | Classification is determined by general rules 1 and 3(b) for the interpretation of the Combined Nomenclature (GIR) and the wording of CN code 49100000.According to the objective characteristics of the article, such as the size and the prominence of the calendar component compared to that of the decorative component, it is the calendar component that gives the article its essential character within the meaning of GIR 3(b) (see also the Harmonized System Explanatory Notes (HSEN) to heading 4910, fourth paragraph).Moreover, heading 4910 covers calendars of any kind printed on any material (see also the HSEN to heading 4910, first paragraph).The article should therefore be classified under CN code 49100000 as calendars of any kind. |
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