Official tariff classification decisions published by the European Commission
15 Rulings
Plastic spinning top with launcher
Plastic spinning top accompanied by a launcher and a rack enabling its rotation, designed for use alone for recreational purposes or for competitive games involving multiple players (arena supplied separately). Considered as a skill or competition toy, this spinning top falls under amusement articles for children or adults, subject to toy safety regulations (Directive 2009/48/EC, CE marking) and standards related to the plastics materials used (REACH).
May 2, 2019
Magnetic drawing board
Magnetic drawing board made of plastic (approximately 31 x 32 cm), featuring a erasable surface surrounded by a plastic frame, accompanied by a metal-tipped pen connected by a cord and four magnetic stamps for creating various patterns. The erasing mechanism involves mechanically lifting an upper layer that neutralizes the magnetic arrangement. Designed for recreational use by children, this item falls under the category of magnetic drawing toys and must comply with the Toy Safety Directive (CE marking), as well as REACH requirements concerning the plastic and metallic materials used.
Feb 25, 2016
Light-up frisbee toy
Plastic toy consisting of a luminous disc ("light-up frisbee") equipped with LED lights powered by batteries and a retractable manual string launcher. The game principle involves propelling the disc into the air (up to 20 meters) by pulling the string, with the luminous effect activated during flight. Classified as a luminous propeller/launch toy, this product must comply with the Toy Safety Directive (CE marking), REACH requirements for chemical safety of plastics and electronic components, as well as applicable labeling requirements for luminous toys intended for children.
Aug 5, 2014
Humanoid figurine representing a magician from a comic series, made entirely of plastics, unassembled (two parts), approximately 4.5 cm high, without movable parts or removable clothing, presented in a divisible plastic egg, part of a collection of similar characters, intended mainly for play or collection, with no mechanical or electronic functions, subject to toy safety standards (EN 71, CE marking).
This product is classified under the Combined Nomenclature (CN) heading 9503, which covers toys; specifically, it falls within subheading 9503 00 00 for toys. The classification is based on the General Rules of Interpretation (GRI) 1, considering the product's essential character as a toy. The product is a plastic figurine intended for play or collection, with no electronic or mechanical features, and complies with toy safety standards (EN 71, CE marking). The product does not fall under any other specific heading, such as decorative objects or models, due to its primary function as a toy. The applicable TARIC code is 9503 00 00, and the product is subject to customs duties applicable to toys under the Union Customs Code (UCC) and Implementing Regulation 2015/2446.
Jul 24, 2013
Plastic spinning top and sugar-coated chewing gum
Bipartite plastic capsule containing a plastic spinning top (Ø 2.5 cm) and a spherical sugar-coated chewing gum with a sucrose content of 69.5%. Presented for retail sale, this item combines a simple toy and a confectionery, typical of promotional products for children, falling under both food safety regulations and toy safety regulations (EN 71 standard, CE marking).
Jan 17, 2013
Plastic mock-up of a mobile phone
The product is a plastic item faithfully reproducing the dimensions, design, and weight of a specific mobile phone model, without electronic components and lacking any communication functionality. It features purely dummy buttons intended to simulate the feel of using a real phone. This mock-up is generally used for demonstration, commercial presentation, or training purposes, and should be classified as a display model or exhibition article made of plastics (heading 3926), thus exempt from regulations applicable to certified electronic devices.
Jun 8, 2007
Item 1: Set of four items, packaged together for retail sale and consisting of: (a) child’s single-coloured knitted-net garment (100 % synthetic fibres), intended to cover the lower part of the body and reaching from the waist to the upper thigh, with an elasticated waist and two layers of trim attached to the waist- band, one of knitted net and the other of knitted synthetic fibres. The edges of the garment are unhemmed. There is a knitted-net flower-motif attached to the front for decoration (
These four items cannot be considered as ‘goods put up in sets for retail sale’ because they do not meet a particular need or serve to carry out a specific activity. 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 6104 and 6104 53 00 Note 1(e) to Chapter 95 excludes textile fancy dresses of Chapters 61 and 62. See also the HS explanatory note to heading 9505, (A), (3). 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. Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 1(f) of Chapter 64 and the wording of CN Codes 9503 00 and 9503 00 99. The dancing slippers (toys) are not considered to be footwear of Chapter 64 because of the tightness of the elastic around the upper edge of the dancing slippers (toys) and across the foot. The textile used would not withstand regular wear as dancing slippers. 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 4202, 4202 22 and 4202 22 10. Note 1(d) to Chapter 95 excludes ‘sports bags or other containers of heading 4202, 4303 and 4304’. Documented CN 2026 code: 61045300, 95030095, 95030099, 42022210.
Feb 19, 2001
Item 3: Balloons, of aluminised bonded plastic foil. The plastic foil forms the exterior of the balloon. The balloon has a filler-neck in which a valve of a strip of synthetic material is inserted, to seal the gas automatically inside the balloon and prevent it from leaking out. The balloon can be filled with gas (air or helium).
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2(y) to Chapter 39 and the wording of the CN codes 9503 00 and 9503 00 95. These products may be printed with different motifs which do not influence the classification as a toy balloon. Documented CN 2026 code: 95030095.
Feb 25, 2000
Item 6: Battery-powered electronic apparatus, in a flat rounded plastic casing approximately 6 cm in diameter, containing a LCD-display, a miniaturised loudspeaker, several push-buttons, and a keyholder. The toy represents a ‘virtual creature’ which has to be kept ‘alive’ by using the input-buttons. In addition, the apparatus can display the time See ilustration
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 The product does not have the characteristics of a parlour game of heading 9504, as it lacks the necessary competitive element Documented CN 2026 code: 95030095.
Nov 23, 1998
Item 7: Inflatable ring, made of coloured printed plastic sheeting, with animal-features on it (dorsal, tail and pectoral fins of a fish), designed for use in the water. The ring has an outer diameter of about 40 cm and an inner diameter of about 20 cm. It has a safety-valve See photograph
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 This toy is intended for children’s recreation and amusement in shallow water and is inadequate as a safety device in emergencies in deep water Documented CN 2026 code: 95030095. Commission 2026 transposition note: Regulation to be amended
Nov 23, 1998
Item 9: Plastic picture-panel (about 29 × 22 cm) protected by a cover made of cardboard. The picture-panel with pictures of animals is fixed to the inside-right of the cover. It contains a battery-powered electronic module, with press-buttons (below the pictures of the animals), a switch and a loudspeaker. The module is activated by pressing one of the buttons, and plays back mainly a recorded voice and only a few bars of music. There is a book with blank pages on the inside-left of the cover.
Classification is determined by the provisions of general rules 1, 3b and 6 for the interpretation of the combined nomenclature and by the wording of CN codes 9503 00 and 9503 00 95. The picture panel determines the essential character as a toy. The cover only serves as protection. Documented CN 2026 code: 95030095.
Nov 3, 1997
Item 1: Plastic capsule, in two pieces, containing: plastic spinning-top with a diameter of 2,5 cm, and chewing-gum in the form of a sugar-coated ball with a sucrose- content by weight of 69,5 % (including invert sugar expressed as sucrose)
Rules 1, 5(b) and 6 for the interpretation of the Combined Nomenclature, Note 4 to Chapter 95 and by the wording of CN codes 9503 00 and 9503 00 95. The spinning top and the chewing gum cannot be considered as ‘goods put up in sets for retail sale’ under the terms of General Rule 3(b), because they are not put up together to meet a particular need or carry out a specific activity. They are not related to one another and are not intended to be used together or in conjunction with one another (the chewing gum is a consumable product, while the spinning top is to be played with). The spinning top is an article of heading 9503 combined with chewing gum of heading 1704, and the combination has the essential character of a toy (see also the CN Explanatory Notes to Note 4 to Chapter 95). As the plastic capsule is a packing material of a kind normally used for packing such goods, it should therefore be classified under the same code as the goods. It is therefore to be classified under CN code 9503 00 95 as other plastic toys. Documented CN 2026 code: 95030095.
Jul 26, 1996
Item 6: Inflatable beach-balls, of welded plastic sheets, with a valve.
Classification is determined by general rules 1 and 6 for the interpretation of the combined nomenclature and by the wording of CN codes 9503, 9503 00 and 9503 00 95. The balls cannot be classified in heading 9506 because of their consistency and limited resistence to impact. Documented CN 2026 code: 95030095.
Jul 22, 1992
Item 5: Plastic ‘cookie cutters’, primarily intended as children’s toys, for cutting out plasticine into the shape of ‘Disney’ characters.
Classification is determined by general rules 1 and 6 for the interpretation of the combined nomenclature, note 2 (y) to chapter 39 and the wording of CN codes 9503, 9503 00 and 9503 00 95. Documented CN 2026 code: 95030095.
Jul 22, 1992
Item 4: Portable transmitter-receiver radio, of the ‘walkie-talkie’ type, of plastic, of a maximum power-output not exceeding 5 mw ERP (effective radiated power), battery-operated, whether or not incorporating a morse-system, but not containing noise-suppressors, channel- selectors or voltmeters.
Classification is determined by the provisions of general rules 1 and 6 for the interpretation of the combined nomenclature, as well as the texts of CN codes 9503 00 and 9503 00 95. These apparatus cannot be classified under CN code 8517 62 00 because they do not have a power output greater than 5 milliwatts ERP and do not incorporate either noise supressors, channel selectors or voltmeters, they must be classified as toys. Documented CN 2026 code: 95030095.
Feb 25, 1991