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) 2017/226 of 7 February 2017 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2017/226 of 7 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
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) Toys, put up in the same packing for retail sale, consisting of: — a battery-powered locomotive and a carriage, of plastics, — wooden tracks, — traffic signs, cars, human figures, animals, trees, etc. 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 00 and 9503 00 70 . Classification under CN code 9503 00 30 as an ‘electric train, including tracks, signals and other accessories therefor’ is excluded because the ‘set’ also contains other toys of wood and plastics, such as traffic signs, cars, human figures, animals, trees, etc., which are toys in their own merit. Those toys are not directly connected with the electric train and the tracks like a train station, a railway crossing or a railway bridge would be and are consequently not considered as accessories to an electric train (see also the Harmonized System Explanatory Note (HSEN) to heading 9503 , (D) (iv)). The ‘set’ of toys consists of different types of articles, designed for the amusement of children or adults, put up in the same packing for retail sale (see also the HSEN to chapter 95, General, and the Explanatory notes to CN code 9503 00 70 ). The article is therefore 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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