Commission Implementing Regulation (EU) No 860/2014 of 5 August 2014 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 860/2014
• 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 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 .

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification

(CN code)

Reasons

(1)

(2)

(3)

A product consisting of a luminous disc (so-called ‘luminous frisbee’) and a hand-operated launch system with retractable string, made of plastics. The disc contains battery powered LEDs.

The luminous disc is to be released in the air by tugging the string. It may be propelled up to a distance of 20 m before landing on the ground.

It is presented for use as a flying propeller toy.

See image  ( *1 )

9503 00 95

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9503 and 9503 00 95 .

It follows from the objective characteristics of the product that it is intended to be used as a flying propeller toy and not as an outdoor game article or equipment associated with the exertion of a physical activity. It is not comparable to a ‘frisbee’, within the meaning of the Explanatory notes to the Combined Nomenclature, subheading 9506 99 90 , that is used in throwing and catching games. Classification under heading 9506 as articles or equipment for outdoor games is therefore excluded.

The product is therefore to be classified under CN code 9503 00 95 as other toys of plastics.

( *1 )   The image is purely for information.