Article 1
Open ↗The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2 of that table.
Commission Regulation (EC) No 674/2009 of 22 July 2009 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2 of that table.
Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union .
ANNEX Description of goods Classification (CN Code) Reasons (1) (2) (3) A plastic figurine used as a dispenser with a height of 23 cm, having a round shaped corpus with arms and legs constituting a football player which is fixed on a pedestal. The product is destined to be filled with sweets. By moving one arm the sweets come out through a round opening in the corpus. 3926 90 97 Classification is determined by General Rules 1 and 6 on the interpretation of the Combined Nomenclature, Note 1 (v) to Chapter 95 and the wording of CN codes 3926 , 3926 90 and 3926 90 97 . The plastic dispenser of sweets does not have the character of a toy because it simply dispenses sweets and has no real play value of its own. The product does not have the character of kitchenware or other household articles of heading 3924 . This product, used to store sweets, has a utilitarian function within the meaning of Note 1 (v) to Chapter 95 and therefore it has to be classified according to its constituent material under CN code 3926 90 97 .
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