COMMISSION REGULATION
(EC) No 1462/2006
of 2 October 2006
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 sheep, measuring approximately 10 cm in height. A knitted fabric, representing the fleece, covers most of the ceramic body leaving part of the head and four hoofs visible. The fabric is glued on the ceramic body. (See photograph No 639)(1) |
6913 90 10 |
Classification is determined by the provisions of General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 6913, 6913 90 and 6913 90 10. It is an article of ceramic of the type designed essentially for the interior decoration of homes. It has no utility value and is wholly intended for ornamental use; it is not intended essentially for the amusement of persons and, therefore, it does not possess the character of toys of chapter 95. See the HS Explanatory Notes to heading 6913 first paragraph and second paragraph (A) and the HS Explanatory Notes to heading 9503 first paragraph. This article is a composite article made of ceramic and knitted fabric. The ceramic material forming the body of the article (figure of a sheep) is the material giving the essential character within the meaning of GR 3(b), as it gives the article its shape. |