COMMISSION IMPLEMENTING REGULATION (EU) No 1228/2013
of 28 November 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 |
(1) |
(2) |
(3) |
The article is a rectangular box made of solid paperboard with an outer surface of plastic sheeting not exceeding half of the total thickness. The box is constructed like a chest holding a single drawer which pulls away from inside the box and is designed to display a bottle when the box is opened. The drawer is made to hold a bottle of wine of specific dimensions. On the inside of the drawer a circular button is fixed to one wall and a ring-like structure is fixed to the opposite wall. The ring-like structure is designed to enclose the top of a bottle and the circular button to fit into the hollow part of the bottom of a bottle. Moreover, inside the drawer a paperboard sleeve is fixed to the side wall to hold a leaflet. (*1) |
4202 92 19 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2(h) to Chapter 48 and the wording of CN codes 4202 , 4202 92 and 4202 92 19 . Classification under heading 4819 as a box of paperboard is excluded, as the article is not just a simple box of paperboard of that heading but, due to its design, its solidity, the plastic sheeting and the internal structure to accommodate a bottle of specific dimensions, it is recognizable as a bottle-case of paperboard and sheeting of plastics, covered by the second part of the text of heading 4202 . The article is therefore to be classified under CN code 4202 92 19 as a "bottle-case". |