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 859/2014 of 5 August 2014 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) No 859/2014 of 5 August 2014 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 which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months from the date of entry into force of this Regulation.
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) Article consisting of a calendar of the perpetual type and a statuette of plastic in the form of an angel. The angel is sitting on a pedestal of plastics. The calendar is inserted in the pedestal and consists of wooden blocks and plates with the names of the months and the numbers of the days printed on them. The article is approximately 16 cm high. The statuette accounts for half of its height but is less in volume than the calendar-part of the article. See image ( *1 ) 4910 00 00 Classification is determined by general rules 1 and 3(b) for the interpretation of the Combined Nomenclature (GIR) and the wording of CN code 4910 00 00 . According to the objective characteristics of the article, such as the size and the prominence of the calendar component compared to that of the decorative component, it is the calendar component that gives the article its essential character within the meaning of GIR 3(b) (see also the Harmonized System Explanatory Notes (HSEN) to heading 4910 , fourth paragraph). Moreover, heading 4910 covers calendars of any kind printed on any material (see also the HSEN to heading 4910 , first paragraph). The article should therefore be classified under CN code 4910 00 00 as calendars of any kind. ( *1 ) The image is purely for information.
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