law://eu/reg/2015/352@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 stuffed article made of fabric representing an animal, approximately 15 cm high, with a built-in musical module.The music is activated by pulling a string at the bottom of the article.See imagenote. | 95030041 | 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 950300 and 95030041.The article is composite goods made up of different components; the stuffed toy animal and the musical module. The article can be used by children as a toy without activating the music and the stuffed toy animal therefore gives the article its essential character. In addition, articles that incorporate a musical mechanism but which are essentially utilitarian in function are generally classified in the same heading as the corresponding articles not incorporating a musical mechanism and not as musical boxes (see also the Harmonized System Explanatory Notes to heading 9208, group (A), second paragraph). Classification under CN code 95030055 as toy musical instruments and apparatus (including musical boxes) is consequently excluded.The article is therefore to be classified under CN code 95030041 as stuffed toy representing an animal. |
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