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) 2015/352 of 2 March 2015 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2015/352 of 2 March 2015 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 Β· Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Β· Read the official text β
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) A stuffed article made of fabric representing an animal, approximately 15 cm high, with a built-in musical module. The music is activated by pulling a string at the bottom of the article. See image Β ( *1 ) . 9503Β 00Β 41 Classification is determined by general rulesΒ 1,Β 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9503Β 00 and 9503Β 00Β 41 . The article is composite goods made up of different components; the stuffed toy animal and the musical module. The article can be used by children as a toy without activating the music and the stuffed toy animal therefore gives the article its essential character. In addition, articles that incorporate a musical mechanism but which are essentially utilitarian in function are generally classified in the same heading as the corresponding articles not incorporating a musical mechanism and not as musical boxes (see also the Harmonized System Explanatory Notes to heading 9208 , group (A), second paragraph). Classification under CN code 9503Β 00Β 55 as toy musical instruments and apparatus (including musical boxes) is consequently excluded. The article is therefore to be classified under CN code 9503Β 00Β 41 as stuffed toy representing an animal. ( *1 ) Β Β The image is purely for information.
Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.
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