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) 2016/1320 of 26 July 2016 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2016/1320 of 26 July 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 34(9) of Regulation (EU) No 952/2013 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 mat and a ‘special pen’ put up together for retail sale. The mat is rectangular consisting of two layers of textile fabric which are hemmed together along the edges. The upper layer is a woven fabric of textile fibres having cartoon-like images printed along the edges. In the centre colourful prints are coated with a white chemical which becomes transparent when wet, making the colourful prints of the fabric visible e.g. wet fingers leave coloured traces. Once the textile material has dried up, the colours disappear under the white coating again. The ‘special pen’ of plastics is used for ‘writing’ on the mat through wetting the surface coating with its wet point. The ‘special pen’ is refillable with water. (See image) ( *1 ) 9503 00 70 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9503 and 9503 00 70 . The images printed on the edges of the mat and the colourful prints covered by the coating, as well as the ‘special pen’ that is used for ‘writing’ with water indicate that the articles are designed for the amusement of children (see also the Harmonized System Explanatory Notes to Chapter 95, General, first paragraph). The ‘special pen’ is not an accessory to the mat, because it serves the main function of the mat, i.e. ‘writing’ on the mat. It does not adapt the mat for a particular operation, nor does it increase its range of operations, or enable it to perform a particular service connected with the main function of the mat. Although the mat can be ‘written’ on by means other than the pen, the pen is nevertheless the principal means to write on the mat. The ‘special pen’ can therefore not be considered a minor negligible article within the meaning of the third paragraph of the Explanatory Notes to the Combined Nomenclature (CNEN) to subheading 9503 00 70 . Consequently, the ‘special pen’ is an individual article of equal importance to the mat and both articles are forming a set. The articles can be considered as put up in a set within the meaning of the wording of subheading 9503 00 70 , because they are different types of articles. If presented separately, they would be classified under different subheadings of the CN (see also the CNEN to subheading 9503 00 70 , first paragraph). Classification under subheading 9503 00 99 is therefore excluded. Consequently, the article is to be classified under CN code 9503 00 70 as ‘other toys, put up in sets’. ( *1 ) The image is purely for information.
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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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