VERSCHIEDENE WAREN UND ERZEUGNISSE > SPIELZEUG, SPIELE, UNTERHALTUNGSARTIKEL UND SPORTGERÄTE; TEILE DAVON UND ZUBEHÖR > Dreiräder, Roller, Autos mit Tretwerk und ähnliche Spielfahrzeuge; Puppenwagen; Puppen; anderes Spielzeug; maßstabgetreu verkleinerte Modelle und ähnliche Modelle zur Unterhaltung, auch mit Antrieb; Puzzles aller Art
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.
184/2000
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1p) to Section XVI and the wording of CN-codes 9503 00 and 9503 00 95. Even though most of the programs are in a two player mode and the correct answers are scored, the device cannot be regarded as a parlour game, but as an educational toy given the numerous in-built programs for learning Documented CN 2026 code: 95030087, 9503. Commission 2026 transposition note: 9503 00 87 Modification of structure of heading 9503.
981/98
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 9503 00 and 9503 00 95. Four of the 16 in-built programmes consist of written exercices, seven test artithmetic and two involve recognising musical notes/tunes etc. Although 15 of the 16 programmes are in two player mode and the correct answers are scored, the product does not have the characteristics of a parlour game of heading 9504. The essential character of the product is that of an educational toy. Documented CN 2026 code: 95030087, 9503. Commission 2026 transposition note: 9503 00 87 Modification of structure of heading 9503. New CN code 9503 00 87 covers – Portable interactive electronic education devices primarily designed for children.