law://eu/reg/2015/803@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) |
| An article in the shape of a human skull made of plastics, measuring approximately 9 × 11 × 7 cm. It contains flashing light emitting diodes (LEDs) that are powered by a battery and are embedded in the eye sockets of the skull and can be turned on and off using a switch at the base of the article.(See photograph)note | 39264000 | Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 3926 and 39264000.The article cannot be classified as a lamp under heading 9405, because it is not primarily designed to illuminate a room, nor is it a specialised lamp (see also the Harmonised System Explanatory Notes (HSEN) to heading 9405, (I), (1) and (3)).According to its objective characteristics, the article is not exclusively designed as a festive article (see also the Explanatory notes to the Combined Nomenclature to heading 9505). It can be used as decoration throughout the year. Classification under heading 9505 as a festive article is therefore also excluded.The article is made up of different components within the meaning of GIR 3(b). It consists of a component in the shape of a human skull made of plastics and battery powered LED lights, which together form a whole (see also the HSEN to GIR 3(b), (IX)).Due to its objective characteristics, the article is mainly designed for ornamental use. The illumination is only an additional effect enhancing the ornamental use. Consequently, the component in the shape of a human skull made of plastics is the component that gives the article its essential character within the meaning of GIR 3(b).The article is therefore to be classified under CN code 39264000 as other ornamental articles of plastics. |
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