Article 1
The first item of the table set out in the Annex to Regulation (EC) No 1510/96 is replaced by the text set out in the Annex to this Regulation.
Commission Implementing Regulation (EU) No 42/2013 of 17 January 2013 amending Regulation (EC) No 1510/96 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) No 42/2013 of 17 January 2013 amending Regulation (EC) No 1510/96 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
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 plastic capsule, in two pieces, containing: — a plastic spinning top with a diameter of 2,5 cm, — chewing gum in the form of a sugar-coated ball with a sucrose content by weight of 69,5 % (including invert sugar expressed as sucrose). 9503 00 95 Classification is determined by General Rules 1, 5(b) and 6 for the interpretation of the Combined Nomenclature, Note 4 to Chapter 95 and by the wording of CN codes 9503 00 and 9503 00 95 . The spinning top and the chewing gum cannot be considered as ‘goods put up in sets for retail sale’ under the terms of General Rule 3(b), because they are not put up together to meet a particular need or carry out a specific activity. They are not related to one another and are not intended to be used together or in conjunction with one another (the chewing gum is a consumable product, while the spinning top is to be played with). The spinning top is an article of heading 9503 combined with chewing gum of heading 1704 , and the combination has the essential character of a toy (see also the CN Explanatory Notes to Note 4 to Chapter 95). As the plastic capsule is a packing material of a kind normally used for packing such goods, it should therefore be classified under the same code as the goods. It is therefore to be classified under CN code 9503 00 95 as other plastic toys.
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