COMMISSION IMPLEMENTING REGULATION (EU) 2020/724
of 15 May 2020
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of the goods |
Classification (CN code) |
Reasons |
(1) |
(2) |
(3) |
An article in the form of a hollow ball made of yarn, strip or the like of heading 5404 or 5405, with a small round opening with a soft plastic lamella surrounding it enabling it to be put onto, for example, electric strings of lights (so-called fairy lights). The article exists in different colours and sizes and is imported on its own. It is designed to be used as a decoration on its own or together with, for example, fairy lights. (See image) (*1) |
5609 00 00 |
Classification is determined by general rule 1 for the interpretation of the Combined Nomenclature, note 7(f) and note 8(a) to Section XI and by the wording of CN code 5609 00 00 . Classification of the article under CN code 9405 99 00 as a part (a lampshade) of an electric lamp, not elsewhere specified or included, is excluded, because the article is not identifiable by its shape or its specific features as a part designed solely or principally for use with an electric lamp (see also the Harmonised System Explanatory Notes to Chapter 94, Parts). The article is designed to be used either with various lights, with other decorative articles, or to be merely placed as interior decoration on its own. The article is therefore to be classified according to the constituent material under CN code 5609 00 00 as articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included. |