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1170/2012

Classification is determined by General Rules 1, 3(a) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 6702 and 6702 90 00. The article resembles a garland of flowers and is designed to be worn around the neck as an imitation of a ‘lei’. The article is not excluded by Note 3(b) to Chapter 67, because the artificial flowers are not obtained in one piece, since each flower consists of two pieces of textile material cut in the form of flower petals, and because assembling the petals and stems by means of a thin thread is a similar method to binding, glueing or fitting the parts into one another. The article resembles in form a natural product (see also the HS Explanatory Notes to heading 6702, (1) and (3)), regardless of whether the details exactly match the natural product. Classification under heading 7117 as imitation jewellery is excluded as the article is not an imitation of jewellery but an imitation of a flower garland that is worn around the neck, a so-called ‘lei’. Therefore, the article is not covered by the terms of heading 7117 (imitation jewellery). Classification under heading 9505 as festive, carnival or other entertainment article is also excluded as the article is not exclusively designed, manufactured and recognised as a festive article. It does not contain any imprints, ornaments, symbols or inscriptions and accordingly is not to be used for a specific festivity (see also the CN Explanatory Notes to heading 9505). Moreover, the ‘lei’ serves to decorate a person and not a room, table etc. It is neither a part of a fancy dress that is used for carnival (see also the HS Explanatory Notes to heading 9505, (A) (1) and (3)). Classification under heading 6307 as other made-up textile article is also excluded, because heading 6702 (articles made of artificial flowers) is the heading providing the more specific description within the meaning of General Rule 3(a) for the interpretation of the Combined Nomenclature. The article is therefore to be classified under CN code 6702 90 00 as ‘article made of artificial flowers, of other materials than plastics’. Documented CN 2026 code: 67029000.

554/2012

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6702 and 6702 90 00. The sprig is not to be considered as a festive article of heading 9505 as it is not exclusively designed, manufactured and recognised as a festive article. It does not contain any imprints, ornaments, symbols or inscriptions and accordingly is not to be used for a specific festivity (see also the CN Explanatory Notes to heading 9505). Classification under heading 9505 as a festive article is therefore excluded. It is therefore to be classified under CN code 6702 90 00 as an article made of artificial flowers, foliage and fruit of other materials. Documented CN 2026 code: 67029000.

1155/2010

Classification is determined by General Rules (GIR) 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 6702 and 6702 90 00. The article consists of composite goods within the meaning of GIR3(b). It is made up of artificial flowers of heading 6702, an electric lighting fitting of heading 9405 and an electrical transformer of heading 8504. The electric lighting fitting is integrated into the artificial flower branch to form an inseparable whole (See also the HS EN (Harmonised System Explanatory Notes) to GIR 3(b), (IX)). Due to the objective characteristics of the article (it looks like a typical artificial flower; the light bulbs are tiny and give little illumination effect), the article is mainly designed to be placed in a vase and decorate the room as an imitation of flowers. The illumination is only an additional effect enhancing the decorative effect. Consequently, the artificial flower branch is the component that gives the article its essential character (i.e. as a decorative article) within the meaning of GIR 3(b). The article cannot be classified as a lamp of heading 9405, because it is not primarily designed to illuminate for example a room, nor is it a specialised lamp (see also the HS EN to heading 9405, (I), (1) and (3)). The artificial flower branch resembles the natural product (see also the HS EN to heading 6702, (1)). The article is therefore to be classified under heading 6702 as ‘artificial flowers’. Documented CN 2026 code: 67029000.