Item 4: Plastic money-box, in the form of a penguin about 16 cm high, with a red scarf and a slot in the back for inserting coins
Whereas the Common Customs Tariff annexed to Council Regulation (EEC) No 950/68 (2), as last amended by Regulation (EEC) No 604/83 (3), lists under heading No 69.13 inter alia statuettes and other ornaments, under heading No 97.02, dolls, and under heading No 97.03 inter alia other toys, under heading No 39.07, articles of plastic materials described in heading Nos 39.01 to 39.06, under heading No 44.27 inter alia ornaments or other fancy articles of wood, under heading No 73.40, other articles of iron or steel, and under heading No 83.06 inter alia ornaments of base metal; whereas for the classification of the aforementioned goods the abovementioned headings can be considered; Whereas these goods, because of their design and use, do not possess the essential characteristics of a toy nor, as regards articles 2 to 5, of a doll; whereas the articles mentioned under 1, 2 and 3, under 4, under 5 and under 6 are therefore not excluded, respectively, from Chapters 69, 39 and 44 or from Section XV by virtue of Notes 2 (f) to Chapter 69, 1 (q) to Chapter 39, 1 (o) to Chapter 44 or 1 (m) to Section XV; whereas, nevertheless, in the case of article 6, it does not have the characteristics of an ornament for use indoors similar to knick-knacks or wall ornaments mentioned in subheading 83.06 A of the Explanatory Notes to the Customs Cooperation Council Nomenclature; Whereas their form and decoration give the first five articles in question the character of ornaments; whereas neither their dimensions nor their function as money-boxes have any influence on their character as ornaments; whereas consequently, the first three articles must be classified under heading No 69.13; the fourth in subheading 39.07 B V d), and the fifth in subheading 44.27 B; whereas the sixth article, which can be treated in the same way as boxes, cases, cachou boxes and other containers referred to in paragraph (B) (3) of the Explanatory Note to the Customs Cooperation Council Nomenclature relating to heading No 73.40, must be classified under that heading in subheading B; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Common Customs Tariff Nomenclature, Documented CN 2026 code: 39264000.
Apr 5, 1983