Bilder, Bilddrucke und Fotografien

2016/934

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 Documented CN 2026 code: 49119100.

2015/2254

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 4911 and 4911 91 00. Classification under heading 4901 as a book is excluded, because the article is not intended for reading (see also the Harmonized System Explanatory Notes to heading 4901, first paragraph). The article is designed for presenting personalised photographs for private viewing. It is therefore to be classified under CN code 4911 91 00 as photographs. Documented CN 2026 code: 49119100.

1111/2012

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 12 to Chapter 48 and by the wording of CN codes 4911 and 4911 91 00. By virtue of Note 12 to Chapter 48, paperboard printed with motifs, characters or pictorial representations where those are not merely incidental to the primary use of the goods, fall under Chapter 49. The article is printed matter exclusively representing pictures, and it is used for decoration purposes. Classification under heading 4823 as other paperboard is therefore excluded. Self-adhesive printed stickers designed to be used for decoration are covered by heading 4911 (see also the HS Explanatory Notes to heading 4911, point (10)). The article is therefore to be classified under CN code 4911 91 00 as other printed pictures. Documented CN 2026 code: 49119100.