COMMISSION IMPLEMENTING REGULATION (EU) 2015/2351
of 14 December 2015
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 |
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(1) |
(2) |
(3) |
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A gardening kit presented in a plastic packing consisting of the following articles: |
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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)(2)). The individual articles, as referred to in the description of the goods, are to be classified as follows:
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4202 22 90 |
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6216 00 00 |
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8201 50 00 |
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8201 10 00 |
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3926 90 97 |
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9609 10 10 |
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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 image(1). |
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