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.
Commission Implementing Regulation (EU) 2017/209 of 2 February 2017 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2017/209 of 2 February 2017 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
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
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
ANNEX Description of the goods Classification (CN-code) Reasons (1) (2) (3) Three items packaged together for retail sale: a) a notepad consisting of approximately 75 blank sheets of paper (the rear sheet contains contact details where replacement notepads can be obtained) measuring approximately 8 × 14 cm. The sheets are bound by glue at the top, and are perforated to allow individual sheets to be removed. The back and a small part of the front are covered in cardboard; b) a notepad holder measuring approximately 32 × 10 cm, made of plastic sheeting reinforced with cardboard on the inside. The cardboard part of the notepad is inserted into an incision in the holder. The holder, which can be folded to cover the notepad, also includes a pocket of transparent plastics in the upper part and a loop of elasticated textile materials to hold a ballpoint pen; c) a thin ballpoint pen of plastic that is approximately 10 cm long is inserted into the textile loop. (see image) ( *1 ) . 4820 10 30 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 4820 , 4820 10 and 4820 10 30 . The items constitute goods put up in a set for retail sale within the meaning of GIR 3(b). The notepad plays the essential role in relation to the use of the set, which is to provide writing paper for small notations or messages. The holder merely provides a sort of envelope to protect the notepad from soiling and crushing. Considering its objective characteristics (size, design and value), the plastic ballpoint pen does not constitute an essential component of the set. Any other pen or pencil might be used to write in the notepad. Therefore, the notepad gives the set its essential character. The notepad is classified under heading 4820 , which covers notebooks and notepads of all kinds (see the Harmonized System Explanatory Notes to heading 4820 , first paragraph, (1)). Consequently, the set is to be classified under CN code 4820 10 30 as ‘notebooks, letter pads and memorandum pads’. ( *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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