ANNEXSupplementary provisions
ANNEX Description of goods Classification (CN Code) Reasons (1) (2) (3) A product consisting of the following components, packed as a set: — A rectangular cut-out (approx. 14 × 21 cm) made of a plastic film of two layers, printed on the front with black-and-white motifs. The cut-out is fitted with a self-adhesive strip on the back. From this cut-out, six pre-cut, raised stickers (the top plastic film is in relief) can be peeled off. — Three porous-tipped felt pens in different colours. The felt pens are packed together in a small plastic package. The stickers are to be coloured in with the felt pens and then used for decoration purposes. See image ( *1 ) . 4911 91 00 Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, Note 2 to Section VII of the Combined Nomenclature and the wording of CN codes 4911 and 4911 91 00 . The product is presented as a set for retail sale. Its essential character is given by the stickers. Classification under heading 3919 is excluded as the shape of the pre-cut, raised stickers is not flat. Classification under heading 3926 is excluded as the printing is not merely incidental to the primary use of the goods (see Note 2 to Section VII). Chapter 49 covers, with a few exceptions, all printed matter of which the essential nature and use is determined by the fact of it being printed with motifs, characters or pictorial representations (see also the Harmonized System Explanatory Notes (HSEN) to Chapter 49, General, first paragraph). Self-adhesive printed stickers designed to be used for decoration are covered by heading 4911 (see also the HSEN to heading 4911 , point (10)). Therefore, the product is to be classified in CN code 4911 91 00 . ( *1 ) This image is provided for information purposes only.