Official tariff classification decisions published by the European Commission
8 Rulings
Water balloon kit assortment
Product presented as a ready-to-use assortment comprising: a plastic bottle equipped with a pump and a nozzle (filling device) and 100 multicolored latex balloons. The device allows water to be filled into the balloons, which are then used as water bombs for outdoor games. Explicitly designed as a toy for entertainment for children and adults, this set falls under tariff heading 9503 of the Combined Nomenclature (articles and toys for outdoor play), with the playful nature and configuration determining the classification. Compliance with European toy safety standards (EN 71, CE marking) is required.
Mar 30, 2021
3D pop-up book with cardboard characters
This item is a pop-up book with three-dimensional scenes, primarily intended for recreational and educational activities. It consists of printed cardboard pages, two of which contain short texts, six feature three-dimensional (pop-up) scenes depicting sections of a space station, and one page provides pre-cut cardboard characters to be inserted into the scenery. This type of product combines the functions of a book and an interactive cardboard toy, mainly for children's entertainment, with no specific regulatory requirements other than the general safety standards applicable to toys and paper/cardboard products.
Feb 23, 2010
Item 2: Product, in the form of a textile mat, upholstered with plastic foam. The mat consists of four segments which can be connected in various ways by means of velcro fasteners. Three of the segments have and windows, and are supplied with the following accessories: a plastic mirror, a textile ball containing a rattle, a textile star which produces a noise when squeezed, a plastic bag containing plastic fish (for filling with water, and images of animals. This segment also has round textile a
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(t) to Section XI and the wording of the CN codes 9503 00 and 9503 00 99. Due to its intended use and its supply of toys the product is considered to be a toy of textile. Documented CN 2026 code: 95030099.
Nov 9, 2001
Item 1: Product, in the form of a square textile mat (65 % polyester, 35 % cotton) measuring approximately 70 × 70 cm, upholstered with polyester fibres. Two flexible plastic rods, upholstered with plastic foam and a textile covering, are supplied with the mat; they are approximately 1,5 m long and can be attached to the edges of the mat. The following accessories are supplied for attachment to the plastic rods: a mirror made of textile and plastic, a plastic rattle, and a flower made of textile
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(t) to Section XI and the wording of the CN codes 9503 00 and 9503 00 99. Due to its intended use and its supply of toys the product is considered to be a toy of textile. Documented CN 2026 code: 95030099.
Nov 9, 2001
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 4: Kite, in the form of a frameless rectangular sliding parachute, with cells of plastic fabric which swell in the wind. It can be used on its own or in series, with several kites of the same kind stacked one above the other. It is steered from the ground by two or four cords. . See illustration C and D (*)
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of the CN codes 9503 00 and 9503 00 99. Although these kites can be used for sporting competitions and for pulling beach buggies, skiers or surfboarders they are essentially designed for the amusement of children or adults. Documented CN 2026 code: 95030099.
Feb 25, 2000
Item 2: Kite, so-called ‘stunt kite’, with delta- wings and a frame of plastic sticks or tubes and a covering of plastic fabric. The kite is steered from the ground by means of two or four cords
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of the CN Codes 9503 00 and 9503 00 99 Although these kites can be used for sporting competitions, they are essentially designed for the amusement of children or adults. General Rule 3b for the interpretation of the Combined Nomenclature applies on subheading level Documented CN 2026 code: 95030099.
Jul 7, 1999
Item 7: Play-tent, for use by children either indoors or out, consisting of a one-piece cover of woven nylon-textile fabric, a tubular plastic frame, and small metal pegs for anchorage when used outdoors.
Classification is determined by general rules 1, 3 (b) and 6 for the interpretation of the combined nomenclature, note 1 (t) to section XI and the wording of CN codes 9503, 9503 00 and 9503 00 99. By reason of its size (approximately 110 cm high and 125 cm long when erected) and construction (in particular the absence of guy ropes), it is not considered to be a tent or camping goods and is therefore not excluded from chapter 95 by virtue of note 1 (u) to that chapter. Documented CN 2026 code: 95030099.
Jul 22, 1992