law://eu/reg/2015/2351@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 gardening kit presented in a plastic packing consisting of the following articles: | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR).The items cannot be considered as goods put up in a set for retail sale within the terms of GIR 3 (b) as not all of them are put up together to meet a particular need or to carry out a specific activity.The bag is not used for gardening, but to contain the other articles. It may be also used independently of any gardening activity.The pencil is also not a gardening tool and it has its own practical use elsewhere.If one or more of the articles of a ‘set’ do not meet the same particular need or are not designed to carry out the same specific activity, each article has to be classified separately (see also the Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale, Part B (II)note).The individual articles, as referred to in the description of the goods, are to be classified as follows:(a) Classification is determined by the wording of CN codes 4202, 420222 and 42022290. It is to be classified as a handbag with outer surface of textile material under CN code 42022290.(b) Classification is determined by the wording of CN code 62160000. The woven textile material is considered to be the constituent material of the gloves. Therefore, they are to be classified as gloves under CN code 62160000.(c) Classification is determined by the wording of CN codes 8201 and 82015000. It is to be classified as shears under CN code 82015000.(d) Classification is determined by the wording of CN codes 8201 and 82011000. It is to be classified as a shovel under CN code 82011000.(e) Classification is determined by the wording of CN codes 3926, 392690 and 39269097. It is to be classified as other articles of plastics under CN code 39269097.(f) Classification is determined by the wording of CN codes 9609, 960910 and 96091010. It is to be classified as a pencil with lead of graphite under CN code 96091010. | |
| (a)1 bag, made of woven textile fabric, with an outer surface of textile materials with 1 large internal and 4 smaller external pockets, | 42022290 | |
| (b)1 pair of gloves, made primarily of woven textile fabric with a minor coating of cellular plastics on the palm side, | 62160000 | |
| (c)1 pair of pruning shears of base metal, | 82015000 | |
| (d)1 gardening trowel of base metal, | 82011000 | |
| (e)12 plastic marker sticks, | 39269097 | |
| (f)1 pencil with a lead of graphite. | 96091010 | |
| The articles of the kit are individually packed in protective plastic packing.The fabric of the bag and of the gloves has the same pattern (trees, flowers, houses).See imagenote. |
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