Décisions officielles de classement tarifaire publiées par la Commission européenne
15 Règlements
A spinning top made of plastics, with a launcher and a ripcord. The spinning top is set in motion with the launcher and the ripcord. It can be used independently for the amusement of persons. Alternatively, two or more articles can be used by two or more persons (launched into a dedicated bowl-shaped arena (presented separately)) who compete with the aim of knocking out the opponents' spinning top.
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9503 00 and 9503 00 95 . The article is a spinning top which is considered a toy of heading 9503 00 (see also the Harmonized System Explanatory Notes to heading 9503 , (D), (xix)). It has the objective characteristics of a toy for the amusement of persons. Although the article can be used for competition between two or more persons, such use is not inherent to the article's objective characteristics when it is presented separately (without the dedicated arena). Classification under heading 9504 as an article for parlour games is therefore excluded. The article is therefore to be classified under CN code 9503 00 95 as other toys of plastics. Documented CN 2026 code: 95030095.
2 mai 2019
An article in the form of a plastic drawing board measuring approximately 31 cm × 32 cm, with a bright layered plastic magnetic surface for drawing and erasing. The surface is surrounded and held by a plastic frame. There is a drawing pen made of plastics with a metal tip attached by a string to the board which is pressed on the surface and produces pictures, letters, etc. using the magnetic property of the surface. There are four small magnetic stamps made of plastics loosely laid in the plasti
Classification is determined by general rules 1, 3(a), 3(b) and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 9503 00 and 9503 00 95. Classification as a slate or board, with writing or drawing surfaces under heading 9610 is excluded, as the article is not to be used for writing or drawing with slate pencils, chalks, felt or fibre-tipped markers (see also the Harmonized System Explanatory Notes (HSEN) to heading 9610). The article has the characteristics of a toy of heading 9503. As heading 9503 provides the most specific description, classification under heading 3926 as other articles of plastics is also excluded. The article is a composite article within the meaning of GIR 3(b). It consists of plastics and a magnetic surface, which together form a whole (see also the HSEN to GIR 3(b), (IX)). The frame and surface are made of plastics. The plastic components dominate and give the article its essential character within the meaning of GIR 3(b). Consequently, the article is to be classified under CN code 9503 00 95 as other toys of plastics. Documented CN 2026 code: 95030095.
25 févr. 2016
Product consisting of a luminous disc (so-called ‘luminous frisbee’) and a hand-operated launch system with retractable string, made of plastics. The disc contains battery-powered LEDs. The luminous disc is for releasing into the air, by a tug of the string. It may be propelled up to a distance of 20 m before landing on the ground. It is presented for use as a flying propeller toy.
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9503 and 9503 00 95. It follows from the objective characteristics of the product that it is intended to be used as a flying propeller toy and not as an outdoor game article or equipment associated with the exertion of a physical activity. It is not comparable to a ‘frisbee’, within the meaning of the Explanatory notes to the Combined Nomenclature, subheading 9506 99 90, that is used in throwing and catching games. Classification under heading 9506 as articles or equipment for outdoor games is therefore excluded. The product is therefore to be classified under CN code 9503 00 95 as other toys of plastics. Documented CN 2026 code: 95030095.
5 août 2014
Unassembled toy figurine of plastics, approximately 4,5 cm tall, consisting of two parts. It is presented in a plastic container in the shape of an egg consisting of two separable halves which fit snugly together at the edges. The figurine has humanoid features of a man. It does not have movable parts or detachable clothing and it maintains its position unsupported. The figurine represents a wizard from a comic-book series, and forms part of a collection together with the other characters from t
Classification is determined by General Rules 1, 2(a), 5(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9503 00 and 9503 00 95. Classification under CN code 9503 00 21 as dolls is excluded, as the product is not a doll. A doll is a model of a human male or female character, typically of a baby, a little girl or boy or a fashion model. Small rigid figurines that can maintain their position unsupported are not perceived as dolls. Classification under CN code 9503 00 49 as toys representing animals or non-human creatures, other than stuffed, is also excluded, as the objective characteristics of the character represented by the figurine are those of a man; it has no animal or non-human features. It is a humanoid figurine representing a comic book character (see also the CN Explanatory Notes to CN codes 9503 00 81 to 9503 00 99). The figurine is therefore to be classified under CN code 9503 00 95 as other toys of plastics. Documented CN 2026 code: 95030095.
24 juil. 2013
Une capsule en plastique, composée de deux parties, contenant: — une toupie en matière plastique d’un diamètre de 2,5 cm, — une gomme à mâcher en forme de boule, enrobée de sucre, d’une teneur en poids de saccharose (y compris le sucre interverti calculé en saccharose) de 69,5 %.
Le classement est déterminé par les disposi tions des règles générales 1, 5 b) et 6 pour l’interprétation de la nomenclature combinée, par la note 4 du chapitre 95 et par le libellé des codes NC 9503 00 et 9503 00 95. La toupie et la gomme à mâcher ne peuvent pas être considérées comme des «marchan dises présentées en assortiments conditionnés pour la vente au détail» au sens de la règle générale 3 b) car elles ne sont pas condition nées ensemble pour la satisfaction d’un besoin spécifique ou l’exercice d’une activité détermi née. Elles ne sont pas liées l’une à l’autre et ne sont pas destinées à être utilisées ensemble ou conjointement (la gomme à mâcher est un produit consommable, tandis que la toupie est destinée à servir de jouet). La toupie est un article relevant de la position 9503, combiné à une gomme à mâcher rele vant de la position 1704, et la combinaison présente la caractéristique essentielle d’un jouet (voir également les notes explicatives de la NC relatives à la note 4 du chapitre 95). La capsule en plastique étant un emballage du type normalement utilisé pour ce genre de marchandises, il convient de la classer sous le même code que ces dernières. La marchandise doit donc être classée sous le code NC 9503 00 95 en tant qu’autre jouet en matière plastique.
17 janv. 2013
Item 4: Reduced-size (scale) model replica of a football stadium made mainly of plastics on a fibreboard plinth. It has no movable components.
Classification is determined by 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 is not to be classified under heading 9023 because it is not designed for demonstrational purposes. The product is not to be classified according to its constituent material because it is a reduced-size (scale) model for recreational purposes of heading 9503. Such models may be non-working or intended only for display or viewing and need not be designed for playing. Documented CN 2026 code: 95030095.
8 juin 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.
19 févr. 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.
25 févr. 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.
23 nov. 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
23 nov. 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.
3 nov. 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.
26 juil. 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.
22 juil. 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.
22 juil. 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.
25 févr. 1991