Decisiones oficiales de clasificación arancelaria publicadas por la Comisión Europea
8 Reglamentos
Set de bombas de agua y globos de látex
Producto presentado en un conjunto listo para su uso que comprende: una botella de plástico equipada con una bomba y una boquilla (dispositivo de llenado) y 100 globos de látex multicolores. El dispositivo permite llenar de agua los globos, que luego se utilizan como bombas de agua para juegos al aire libre. Diseñado explícitamente como un juguete de entretenimiento para niños y adultos, este conjunto corresponde a la partida arancelaria 9503 de la Nomenclatura Combinada (artículos y juguetes para juegos al aire libre), siendo el carácter lúdico y la configuración los que determinan la clasificación. Se requiere el cumplimiento de las normas europeas de seguridad de los juguetes (EN 71, marcado CE).
30 mar 2021
Libro animado en relieve
Este artículo es un libro animado en relieve destinado principalmente a una actividad lúdica y educativa. Está compuesto por páginas de cartón impresas, de las cuales dos contienen un texto breve, seis presentan escenas en tres dimensiones (pop-up) que representan secciones de una estación espacial, y una página proporciona personajes pre-cortados en cartón para insertar en el decorado. Este tipo de producto combina la función de libro y de juguete interactivo en cartón, con una finalidad principalmente de entretenimiento para niños, sin requisitos reglamentarios específicos aparte de las normas generales de seguridad aplicables a los juguetes y productos de papel/cartón.
23 feb 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.
9 nov 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.
9 nov 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.
19 feb 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.
25 feb 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.
7 jul 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.
22 jul 1992