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Commission Implementing Regulation (EU) 2020/724 of 15 May 2020 concerning the classification of certain goods in the Combined Nomenclature

Commission Implementing Regulation (EU) 2020/724 of 15 May 2020 concerning the classification of certain goods in the Combined Nomenclature

Implementing Regulation (EU) 2020/724 Β· Regulation Β· 4 articles

Data as of 2026-07-04 Β· Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Β· Read the official text β†—

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.

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 3 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 . This Regulation shall be binding in its entirety and directly applicable in all Member States.

Supplementary provisions

ANNEXSupplementary provisions

ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) An article in the form of a hollow ball made of yarn, strip or the like of heading 5404 or 5405, with a small round opening with a soft plastic lamella surrounding it enabling it to be put onto, for example, electric strings of lights (so-called fairy lights). The article exists in different colours and sizes and is imported on its own. It is designed to be used as a decoration on its own or together with, for example, fairy lights. (See image) Β ( *1 ) 5609Β 00Β 00 Classification is determined by general rule 1 for the interpretation of the Combined Nomenclature, note 7(f) and note 8(a) to Section XI and by the wording of CN code 5609Β 00Β 00 . Classification of the article under CN code 9405Β 99Β 00 as a part (a lampshade) of an electric lamp, not elsewhere specified or included, is excluded, because the article is not identifiable by its shape or its specific features as a part designed solely or principally for use with an electric lamp (see also the Harmonised System Explanatory Notes to Chapter 94, Parts). The article is designed to be used either with various lights, with other decorative articles, or to be merely placed as interior decoration on its own. The article is therefore to be classified according to the constituent material under CN code 5609Β 00Β 00 as articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included. ( *1 ) Β Β The image is purely for information.

Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.

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