Commission Implementing Regulation (EU) 2023/1420 of 4 July 2023 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2023/1420
• Articles: 4

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 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 .

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification

(CN code)

Reasons

(1)

(2)

(3)

A plate made of fine bone china, with a delicate glaze, decorated with a letter in an artistic typography. The plate is of a diameter of approximately 20 cm.

The plate may be used as tableware or as a wall decoration (using plate hangers, not present at the time of importation).

6911 10 00

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6911 and 6911 10 00 .

Due to its objective characteristics, the plate is tableware. By its appearance and intended use, it fulfils the scope of heading 6911 , which covers tableware, kitchenware, other household articles and toilet articles, of porcelain or china.

Classification under heading 6913 as an ornamental article is excluded as this heading covers tableware and other domestic articles only if the usefulness of the articles is clearly subordinate to their ornamental character. The plate is designed essentially to serve useful purposes, and its decoration is secondary and does not impair the usefulness. Therefore, it serves a useful purpose no less efficiently than its plainer counterparts (see the Harmonised System Explanatory Notes to heading 6913 , item (B)).

Consequently, the plate is to be classified under CN code 6911 10 00 as tableware and kitchenware, of porcelain or china.