Article 1
Open ↗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.
Source
Commission Implementing Regulation (EU) 2015/803 of 19 May 2015 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2015/803 of 19 May 2015 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
Open ↗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 3 months from the date of entry into force of this Regulation.
Article 3
Open ↗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
Open ↗ANNEX Description of the goods Classification (CN-code) Reasons (1) (2) (3) An article in the shape of a human skull made of plastics, measuring approximately 9 × 11 × 7 cm. It contains flashing light emitting diodes (LEDs) that are powered by a battery and are embedded in the eye sockets of the skull and can be turned on and off using a switch at the base of the article. (See photograph) ( *1 ) 3926 40 00 Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 3926 and 3926 40 00 . The article cannot be classified as a lamp under heading 9405 , because it is not primarily designed to illuminate a room, nor is it a specialised lamp (see also the Harmonised System Explanatory Notes (HSEN) to heading 9405 , (I), (1) and (3)). According to its objective characteristics, the article is not exclusively designed as a festive article (see also the Explanatory notes to the Combined Nomenclature to heading 9505 ). It can be used as decoration throughout the year. Classification under heading 9505 as a festive article is therefore also excluded. The article is made up of different components within the meaning of GIR 3(b). It consists of a component in the shape of a human skull made of plastics and battery powered LED lights, which together form a whole (see also the HSEN to GIR 3(b), (IX)). Due to its objective characteristics, the article is mainly designed for ornamental use. The illumination is only an additional effect enhancing the ornamental use. Consequently, the component in the shape of a human skull made of plastics is the component that gives the article its essential character within the meaning of GIR 3(b). The article is therefore to be classified under CN code 3926 40 00 as other ornamental articles of plastics. ( *1 ) The photograph is purely for information.
Other acts of the same type
Commission Implementing Regulation (EU) 2017/393 of 11 November 2016 laying down implementing technical standards with regard to the templates and procedures for the reporting and transmission of information on internalised settlements in accordance with Regulation (EU) No 909/2014 of the European Parliament and of the Council (Text with EEA relevance. )Commission Implementing Regulation (EU) 2017/394 of 11 November 2016 laying down implementing technical standards with regard to standard forms, templates and procedures for authorisation, review and evaluation of central securities depositories, for the cooperation between authorities of the home Member State and the host Member State, for the consultation of authorities involved in the authorisation to provide banking-type ancillary services, for access involving central securities depositories, and with regard to the format of the records to be maintained by central securities depositories in accordance with Regulation (EU) No 909/2014 of the European Parliament and of the Council (Text with EEA relevance. )Commission Implementing Regulation (EU) 2016/1976 of 10 November 2016 laying down technical information for the calculation of technical provisions and basic own funds for reporting with reference dates from 30 September until 30 December 2016 in accordance with Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of the business of Insurance and Reinsurance (Text with EEA relevance )Commission Regulation (EU) 2016/2029 of 10 November 2016 amending Council Regulation (EC) No 338/97 on the protection of species of wild fauna and flora by regulating trade thereinCommission Implementing Regulation (EU) 2016/1963 of 9 November 2016 amending Implementing Regulation (EU) 2015/2378 as regards standard forms and linguistic arrangements to be used in relation to Council Directives (EU) 2015/2376 and (EU) 2016/881Commission Implementing Regulation (EU) 2016/1964 of 9 November 2016 concerning the authorisations of a preparation of dolomite-magnesite for dairy cows and other ruminants for dairy production, weaned piglets and pigs for fattening and a preparation of montmorillonite-illite for all animal species as feed additives (Text with EEA relevance )Council Implementing Regulation (EU) 2016/1955 of 8 November 2016 implementing Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of UkraineCommission Implementing Regulation (EU) 2016/1948 of 7 November 2016 adapting the adjustment rate for direct payments provided for in Regulation (EU) No 1306/2013 of the European Parliament and of the Council in respect of the calendar year 2016 and repealing Commission Implementing Regulation (EU) 2016/1153Commission Implementing Regulation (EU) 2016/1959 of 7 November 2016 entering a name in the register of protected designations of origin and protected geographical indications (Anguria Reggiana (PGI))Commission Implementing Regulation (EU) 2016/1962 of 7 November 2016 concerning the classification of certain goods in the Combined NomenclatureCommission Implementing Regulation (EU) 2016/1928 of 4 November 2016 on determination of cargo carried for categories of ships other than passenger, ro-ro and container ships pursuant to Regulation (EU) 2015/757 of the European Parliament and of the Council on the monitoring, reporting and verification of carbon dioxide emissions from maritime transport (Text with EEA relevance )Commission Implementing Regulation (EU) 2016/1929 of 4 November 2016 approving Bacillus thuringiensis subsp. kurstaki, serotype 3a3b, strain ABTS-351, as an active substance for use in biocidal products of product-type 18 (Text with EEA relevance )
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
What to look at next
Browse all EU Legal ActsEvery instrument by type and year, full text free to read section by sectionEuropean Union legislationEU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearEuropean Union: what this database coversWhich datasets are here, which official source they come from, and how current they areEuropean Union overview