Commission Implementing Regulation (EU) No 641/2013 of 24 June 2013 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 641/2013
• Articles: 4

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 .

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification

(CN code)

Reasons

(1)

(2)

(3)

1.

A set put up for retail sale, so-called ‘fireside companion set’, consisting of:

—

a floor standing cast iron tool holder,

—

a poker,

—

a shovel,

—

tongs.

It is designed for handling coal, logs and ash at a fireplace.

8205 51 00

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 8205 and 8205 51 00 .

The items are considered goods put up in sets for retail sale within the terms of General Rule 3(b), because they are put up for retail sale together to meet a particular need or carry out a specific activity, taking care of the fireplace.

The essential character of the set is given by the hand tools of heading 8205 (a poker, a shovel and tongs) as they are used at the fireplace while the stand only holds them. The set is therefore classified according to the hand tools.

The set is therefore to be classified under CN code 8205 51 00 as household tools.

2.

A set put up for retail sale, so-called ‘fireside companion set’, consisting of:

—

a floor standing stainless steel tool holder,

—

a poker,

—

a shovel,

—

a brush,

—

tongs.

It is designed for handling coal, logs and ash at a fireplace.

8205 51 00

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 8205 and 8205 51 00 .

The items are considered goods put up in sets for retail sale within the terms of General Rule 3(b), because they are put up for retail sale together to meet a particular need or carry out a specific activity, taking care of the fireplace.

The essential character of the set is given by the hand tools of heading 8205 (a poker, a shovel and tongs) as they are used at the fireplace while the stand only holds them and they are more numerous compared to one brush. The set is therefore classified according to the hand tools.

The set is therefore to be classified under CN code 8205 51 00 as household tools.

( *1 ) See image.

( *1 )   The image is purely for information.