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) 2020/958 of 26 June 2020 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2020/958 of 26 June 2020 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) An article, so-called presentation box, measuring approximately 21 cm × 21 cm × 8 cm, made of paperboard covered with a decorative paper for display purposes. The article is equipped with an inlay of thin plastics that is shaped to hold several cosmetic products in place. The article has a lid equipped with a window of transparent plastics that displays the cosmetic products. See image ( *1 ) . 4819 50 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 4819 and 4819 50 00 . Classification under CN code 4202 99 00 as containers similar to bottle-cases and jewellery boxes is excluded because of the design of the article (especially its solidity), which is not suitable for long-term use. (See also the Harmonised System Explanatory Notes (HSEN) to heading 4202, seventh paragraph, describing objective characteristics for lidded containers similar to jewellery boxes.) The inlay of thin plastics loses its form and cracks and/or breaks after the cosmetic products are taken out and put back several times. The article is to be used for packing, transport and sale of cosmetic products, and also has a decorative value, within the meaning of the HSEN to heading 4819, (A), first paragraph. The inlay holds the cosmetic products in place during transport and the transparent window on the lid of the container displays the cosmetic products for sales purposes. It is the packing container of paperboard that gives the article its essential character and not the inlay of plastics which serves merely to hold the cosmetic products in place. The article is therefore to be classified under CN code 4819 50 00 as other packing containers. ( *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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