COMMISSION IMPLEMENTING REGULATION (EU) No 554/2012
of 19 June 2012
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) |
A decorative sprig consisting of artificial flowers (poinsettias), foliage and fruit (conifer twigs and berries). It is made of brocaded textile material, plastics and a metal wire. The product is to be used as a candle decoration. It is presented without the candle and candle holder. (1) See image. |
6702 90 00 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6702 and 6702 90 00. The sprig is not to be considered as a festive article of heading 9505 as it is not exclusively designed, manufactured and recognised as a festive article. It does not contain any imprints, ornaments, symbols or inscriptions and accordingly is not to be used for a specific festivity (see also the CN Explanatory Notes to heading 9505). Classification under heading 9505 as a festive article is therefore excluded. It is therefore to be classified under CN code 6702 90 00 as an article made of artificial flowers, foliage and fruit of other materials. |