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Commission Implementing Regulation (EU) No 554/2012 of 19 June 2012 concerning the classification of certain goods in the Combined Nomenclature

Commission Implementing Regulation (EU) No 554/2012 of 19 June 2012 concerning the classification of certain goods in the Combined Nomenclature

Implementing Regulation (EU) No 554/2012 · 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 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 decorative sprig consisting of artificial flowers (poinsettias), foliage and fruit (conifer twigs and berries). It is made of brocaded textile material, plastics and a metal wire. The product is to be used as a candle decoration. It is presented without the candle and candle holder.  ( *1 ) See image. 6702 90 00 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6702 and 6702 90 00 . The sprig is not to be considered as a festive article of heading 9505 as it is not exclusively designed, manufactured and recognised as a festive article. It does not contain any imprints, ornaments, symbols or inscriptions and accordingly is not to be used for a specific festivity (see also the CN Explanatory Notes to heading 9505 ). Classification under heading 9505 as a festive article is therefore excluded. It is therefore to be classified under CN code 6702 90 00 as an article made of artificial flowers, foliage and fruit of other materials. ( *1 )   The image is purely for information.

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

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