Commission Implementing Regulation (EU) 2016/283 of 24 February 2016 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2016/283
• 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)

An article predominantly made of plastics, having the shape of a pointed cylinder (so-called ‘LED glitter lamp’), approximately 17 cm high. The article tapers to a point at the top, with a broader base, and has a transparent plastic middle section. The middle section is decorated inside with a stylised figure of a girl and is filled with a transparent fluid which has glitter particles suspended in it.

The base contains several battery-powered light-emitting diodes (LEDs). When the article is shaken, the middle section glows gently in different colours. The light is only emitted briefly, for about one minute, after shaking.

See image  ( *1 ) .

3926 40 00

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature 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, for example, 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 essentially intended for the amusement of persons (children or adults) (see also the HSEN to heading 9503 , (D)). Classification under heading 9503 as a toy is therefore also excluded.

Due to its objective characteristics, the article is mainly designed for decorative purposes. The illumination is only enhancing the ornamental effect.

Consequently, the article is to be classified under CN code 3926 40 00 as other ornamental articles of plastics.

( *1 )   The image is purely for information.