COMMISSION IMPLEMENTING REGULATION (EU) No 641/2013
of 24 June 2013
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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8205 51 00 |
Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8205 and 8205 51 00 . The items are considered goods put up in sets for retail sale within the terms of General Rule 3(b), because they are put up for retail sale together to meet a particular need or carry out a specific activity, taking care of the fireplace. The essential character of the set is given by the hand tools of heading 8205 (a poker, a shovel and tongs) as they are used at the fireplace while the stand only holds them. The set is therefore classified according to the hand tools. The set is therefore to be classified under CN code 8205 51 00 as household tools. |
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8205 51 00 |
Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8205 and 8205 51 00 . The items are considered goods put up in sets for retail sale within the terms of General Rule 3(b), because they are put up for retail sale together to meet a particular need or carry out a specific activity, taking care of the fireplace. The essential character of the set is given by the hand tools of heading 8205 (a poker, a shovel and tongs) as they are used at the fireplace while the stand only holds them and they are more numerous compared to one brush. The set is therefore classified according to the hand tools. The set is therefore to be classified under CN code 8205 51 00 as household tools. |
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(*1) See image. |
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