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) 2016/302 of 25 February 2016 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2016/302 of 25 February 2016 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 form of a plastic drawing board measuring approximately 31 cm × 32 cm, with a bright layered plastic magnetic surface for drawing and erasing. The surface is surrounded and held by a plastic frame. There is a drawing pen made of plastics with a metal tip attached by a string to the board which is pressed on the surface and produces pictures, letters, etc. using the magnetic property of the surface. There are four small magnetic stamps made of plastics loosely laid in the plastic frame, with which figures can be stamped on the surface. The erasing function works by lifting the upper layer of the plastics; the mechanism for lifting the upper layer is built-in at the bottom of the drawing board and disconnects the magnetic function. The article is designed for the entertainment of children. See image ( *1 ) . 9503 00 95 Classification is determined by general rules 1, 3(a), 3(b) and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 9503 00 and 9503 00 95 . Classification as a slate or board, with writing or drawing surfaces under heading 9610 is excluded, as the article is not to be used for writing or drawing with slate pencils, chalks, felt or fibre-tipped markers (see also the Harmonized System Explanatory Notes (HSEN) to heading 9610 ). The article has the characteristics of a toy of heading 9503 . As heading 9503 provides the most specific description, classification under heading 3926 as other articles of plastics is also excluded. The article is a composite article within the meaning of GIR 3(b). It consists of plastics and a magnetic surface, which together form a whole (see also the HSEN to GIR 3(b), (IX)). The frame and surface are made of plastics. The plastic components dominate and give the article its essential character within the meaning of GIR 3(b). Consequently, the article is to be classified under CN code 9503 00 95 as other toys of plastics. ( *1 ) The image is purely for information.
Other acts of the same type
Commission Delegated Regulation (EU) 2018/171 of 19 October 2017 on supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for the materiality threshold for credit obligations past due (Text with EEA relevance. )Council Implementing Regulation (EU) 2017/1897 of 18 October 2017 implementing Regulation (EU) 2017/1509 concerning restrictive measures against the Democratic People's Republic of KoreaCommission Implementing Regulation (EU) 2017/1898 of 18 October 2017 entering certain names in the register of traditional specialities guaranteed (Półtorak staropolski tradycyjny (TSG), Dwójniak staropolski tradycyjny (TSG), Trójniak staropolski tradycyjny (TSG), Czwórniak staropolski tradycyjny (TSG), Kiełbasa jałowcowa staropolska (TSG), Kiełbasa myśliwska staropolska (TSG) and Olej rydzowy tradycyjny (TSG))Commission Implementing Regulation (EU) 2017/1899 of 18 October 2017 entering certain names in the register of traditional specialities guaranteed (Tradiční Lovecký salám/Tradičná Lovecká saláma (TSG) and Tradiční Špekáčky/Tradičné Špekačky (TSG))Commission Implementing Regulation (EU) 2017/1900 of 18 October 2017 entering a name in the register of protected designations of origin and protected geographical indications (Varaždinsko zelje (PDO))Commission Implementing Regulation (EU) 2017/1901 of 18 October 2017 entering a name in the register of protected designations of origin and protected geographical indications [Danbo (PGI)]Commission Implementing Regulation (EU) 2017/1903 of 18 October 2017 concerning the authorisation of the preparations of Pediococcus parvulus DSM 28875, Lactobacillus casei DSM 28872 and Lactobacillus rhamnosus DSM 29226 as feed additives for all animal species (Text with EEA relevance. )Commission Implementing Regulation (EU) 2017/1904 of 18 October 2017 concerning the authorisation of a preparation of Bacillus licheniformis DSM 28710 as a feed additive for chickens for fattening and chickens reared for laying (holder of authorisation Huvepharma NV) (Text with EEA relevance. )Commission Implementing Regulation (EU) 2017/1905 of 18 October 2017 concerning an authorisation of the preparation of Saccharomyces cerevisiae CNCM I-1079 as a feed additive for chickens for fattening and for minor poultry species for fattening (holder of authorisation Danstar Ferment AG represented by Lallemand SAS) (Text with EEA relevance. )Commission Implementing Regulation (EU) 2017/1907 of 18 October 2017 concerning the authorisation of a preparation of Lactobacillus plantarum (KKP/593/p and KKP/788/p) and Lactobacillus buchneri (KKP/907/p) as a feed additive for cattle and sheep (Text with EEA relevance. )Commission Implementing Regulation (EU) 2017/1896 of 17 October 2017 concerning the authorisation of a preparation o endo-1,3(4)-beta-glucanase (EC 3.2.1.6) and endo-1,4-beta-xylanase (EC 3.2.1.8) produced by Aspergillus niger (NRRL 25541) as a feed additive for chickens for fattening, laying hens, pigs for fattening, minor poultry species and minor porcine species for fattening and amending Regulation (EC) No 255/2005 and repealing Regulation (EC) No 668/2003 (holder of the authorisation Andrés Pintaluba S.A.) (Text with EEA relevance. )Commission Implementing Regulation (EU) 2017/1931 of 17 October 2017 approving non-minor amendments to the specification for a name entered in the register of protected designations of origin and protected geographical indications (Bleu d'Auvergne (PDO))
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