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) 2019/612 of 9 April 2019 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2019/612 of 9 April 2019 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) 1. An article made of woven textile fabric (cotton), in the form of a tower, held up by a metal frame to be placed next to a high bed at one of the openings and attached by means of the screws to the bed. It is not free standing and cannot be moved. It has openings in the form of cut-outs resembling doors or windows. It is decorated in order to match the theme of a child's room. See image ( *1 ) 6304 92 00 Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6304 and 6304 92 00 . The article is not intended essentially for the amusement of children as it can neither be moved, nor is it a play tent (see also the Harmonised System Explanatory Notes (HSEN) to heading 9503 (D) first paragraph, (xxiii)). Considering its objective characteristics (instability, construction, high windows, need to be attached by means of the screws), the article is not designed to play with but it rather serves for decorative purposes. Consequently, classification under heading 9503 as ‘other toys’ is excluded. It is a decorative furnishing article of textile material for a child's room (see also the HSEN to heading 6304 ). It is therefore to be classified under CN code 6304 92 00 as other furnishing articles, excluding those of heading 9404 , not knitted or crocheted, of cotton. 2. An article made of woven textile fabric (cotton), and designed to hang from a high bed to the floor to create a covered space below the bed. It has an opening either as a cut-out in the shape of a door or as a split in the textile. It is decorated in order to match the theme of the child's room. See image ( *1 ) 6304 92 00 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6304 and 6304 92 00 . The article is not intended essentially for the amusement of children as it covers the space below the bed (see also the HSEN to heading 9503 (D) first paragraph). Consequently, classification under heading 9503 as ‘other toys’ is excluded. It is a decorative furnishing article of textile material for a child's room (see also the HSEN to heading 6304 ). It is therefore to be classified under CN code 6304 92 00 as other furnishing articles, excluding those of heading 9404 , not knitted or crocheted, of cotton. Article 2 Article 1 These articles are not present ( *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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