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.
Commission Implementing Regulation (EU) No 774/2011 of 2 August 2011 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) No 774/2011 of 2 August 2011 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 ↗
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 twentieth day following that of 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 set put up for retail sale, consisting of: — a wooden receptacle, of a square form and with a square-shaped recess to hold a candle without any fixture such as a spike for holding candles, and — a candle. The candle is shaped to be placed tightly and securely in the recess of the wooden receptacle. 4421 90 98 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 4421 , 4421 90 and 4421 90 98 . The articles fulfil the criteria for classification as goods put up in sets. The wooden receptacle is the article which gives the set its essential character. Classification of the wooden receptacle under heading 9405 is excluded as, on its own, it is not identifiable as a candle holder. As the wooden receptacle is to be classified according to its constituent material, the product is therefore to be classified under CN code 4421 90 98 as an article of wood.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
What to look at next
Browse all EU Legal ActsEvery instrument by type and year, full text free to read section by sectionEuropean Union legislationEU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearEuropean Union: what this database coversWhich datasets are here, which official source they come from, and how current they areEuropean Union overview