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) 2015/2351 of 14 December 2015 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2015/2351 of 14 December 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 three 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) A gardening kit presented in a plastic packing consisting of the following articles: Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR). The items cannot be considered as goods put up in a set for retail sale within the terms of GIR 3 (b) as not all of them are put up together to meet a particular need or to carry out a specific activity. The bag is not used for gardening, but to contain the other articles. It may be also used independently of any gardening activity. The pencil is also not a gardening tool and it has its own practical use elsewhere. If one or more of the articles of a ‘set’ do not meet the same particular need or are not designed to carry out the same specific activity, each article has to be classified separately (see also the Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale, Part B (II) ( 1 ) ). The individual articles, as referred to in the description of the goods, are to be classified as follows: (a) Classification is determined by the wording of CN codes 4202 , 4202 22 and 4202 22 90 . It is to be classified as a handbag with outer surface of textile material under CN code 4202 22 90 . (b) Classification is determined by the wording of CN code 6216 00 00 . The woven textile material is considered to be the constituent material of the gloves. Therefore, they are to be classified as gloves under CN code 6216 00 00 . (c) Classification is determined by the wording of CN codes 8201 and 8201 50 00 . It is to be classified as shears under CN code 8201 50 00 . (d) Classification is determined by the wording of CN codes 8201 and 8201 10 00 . It is to be classified as a shovel under CN code 8201 10 00 . (e) Classification is determined by the wording of CN codes 3926 , 3926 90 and 3926 90 97 . It is to be classified as other articles of plastics under CN code 3926 90 97 . (f) Classification is determined by the wording of CN codes 9609 , 9609 10 and 9609 10 10 . It is to be classified as a pencil with lead of graphite under CN code 9609 10 10 . (a) 1 bag, made of woven textile fabric, with an outer surface of textile materials with 1 large internal and 4 smaller external pockets, 4202 22 90 (b) 1 pair of gloves, made primarily of woven textile fabric with a minor coating of cellular plastics on the palm side, 6216 00 00 (c) 1 pair of pruning shears of base metal, 8201 50 00 (d) 1 gardening trowel of base metal, 8201 10 00 (e) 12 plastic marker sticks, 3926 90 97 (f) 1 pencil with a lead of graphite. 9609 10 10 The articles of the kit are individually packed in protective plastic packing. The fabric of the bag and of the gloves has the same pattern (trees, flowers, houses). See image ( *1 ) . ( *1 ) The image is purely for information. ( 1 ) OJ C 105, 11.4.2013, p. 1 .
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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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