VERSCHIEDENE WAREN UND ERZEUGNISSE > MÖBEL; MEDIZINISCH-CHIRURGISCHE MÖBEL; BETTAUSSTATTUNGEN UND ÄHNLICHE WAREN; LEUCHTEN UND BELEUCHTUNGSKÖRPER, ANDERWEIT WEDER GENANNT NOCH INBEGRIFFEN; REKLAMELEUCHTEN, LEUCHTSCHILDER, BELEUCHTETE NAMENSSCHILDER UND DERGLEICHEN; VORGEFERTIGTE GEBÄUDE > Leuchten und Beleuchtungskörper (einschließlich Scheinwerfer) und Teile davon, anderweit weder genannt noch inbegriffen; Reklameleuchten, Leuchtschilder, beleuchtete Namensschilder und dergleichen, mit fest angebrachter Lichtquelle, und Teile davon, anderweit weder genannt noch inbegriffen
1. This Section does not cover: (a) articles of plastics, of heading 3924 or 3926, or articles of rubber (heading 4014 or 4015), or of vulcanised rubber other than hard rubber (heading 4017); (b) handbags or other articles of heading 4202; (c) articles of straw, esparto or other plaiting materials (heading 4601 or 4602); (d) wall coverings of heading 4814; (e) goods of Section XI (textiles and textile articles); (f) goods of Section XII (footwear, headgear, umbrellas); (g) articles of Chapter 82 or 83 (base metal articles, tools, cutlery); (h) articles of Section XVI (machinery and electrical equipment); (ij) articles of Section XVII (vehicles, aircraft, vessels); (k) articles of Section XVIII (instruments, clocks, musical instruments); (l) articles of Chapter 95 (toys, games, sports requisites, except where indicated otherwise); (m) articles of Chapter 97 (works of art, collectors' pieces and antiques). 2. References in headings 9401 to 9406 to articles or parts of articles of a particular material are to be taken as including articles or parts of articles consisting of a combination of materials (e.g. furniture made of both wood and metal). However, these headings are not to be taken as applying to goods of a kind described in other headings that are more specific.
Quelle: Europäische Kommission - Erläuterungen zur KN (ENKN) und HS-Anmerkungen.
Anhang 22-01 DA 2015/2446
2017/1476
Classification is determined by general rules 1, 3 (c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9405 , 9405 40 and 9405 40 99 . Classification under heading 9018 as a medical instrument or appliance is excluded as the heading excludes certain items of complete dental equipment (such as shadowless lamps) when they are presented separately; those items are to be classified in their own respective headings (see also Harmonised System Explanatory Notes (HSEN) to heading 9018 , part (II), (ii) and exclusion under part (II)). The product has the characteristics and design of an electric lamp/lighting fitting of heading 9405 which covers electric specialised lamps and lighting fittings that can be constituted of any materials and use any source of light (see also the HSEN to heading 9405 , part (I). The product, which consists of different materials, none of them giving it its essential character, is therefore to be classified under CN code 9405 40 99 as other electric lamps and lighting fittings of other materials than plastics. Documented CN 2026 code: 94054239, 9405. Commission 2026 transposition note: 9405 42 39 Modification of structure of heading 9405.
152/2010
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9405 and 9405 30 00. The size of the net enables it to be easily placed over and cover a Christmas tree. The colour of the cables and the 19 × 19 cm individual meshes, that allow the net to be pulled inwards over the outer tips of the branches, ensure that, when the lamps are lit, the wires and lamps are concealed while the lights shine through to the outside, providing for a uniform decorative effect. Although the article may be used for other purposes, its objective and identifiable characteristics indicate that it is intended to be used to decorate by lighting a Christmas tree. The article is therefore to be classified under CN code 9405 30 00 as a lighting set of a kind used for Christmas trees. Documented CN 2026 code: 94053900, 9405. Commission 2026 transposition note: 9405 39 00 Modification of structure of heading 9405.