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Commission Regulation (EU) No 153/2010 of 23 February 2010 concerning the classification of certain goods in the Combined Nomenclature

Commission Regulation (EU) No 153/2010 of 23 February 2010 concerning the classification of certain goods in the Combined Nomenclature

Regulation (EU) No 153/2010 · Regulation · 4 articles

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 ↗

Article 1

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.

Article 2

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.

Article 3

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union .

Supplementary provisions

ANNEXSupplementary provisions

ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) A product in the form of a so-called ‘pop-up book’ incorporating printed pages of paperboard, two of them with a limited text related to the playing activity. It has six other pages which, when opened, produce a three-dimensional representation of several sections of a space station. It also incorporates a page with press-out, stand-up figures made from paperboard which can be inserted into different parts of the space station. 9503 00 99 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(c) to Chapter 49 and by the wording of CN codes 9503 00 and 9503 00 99 . In view of its characteristics (construction), the intended use of the product is essentially for playing. Children’s picture books, incorporating stand-up or movable figures or cut-out portions, are to be classified under heading 4903 (Children’s picture, drawing or colouring books), unless the article is essentially a toy. Articles being a toy are excluded from heading 4903 and are to be classified in Chapter 95 (see also the Harmonised System Explanatory Notes to heading 4903 ). Articles of Chapter 95 are excluded from Chapter 49 by virtue of Note 1(c) to Chapter 49. The product is therefore to be classified under heading 9503 as a toy.

Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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