188体育

New regulation

A was published on 19 August 2021:

Explanatory Notes to the Combined Nomenclature of the European Union

(2021/C 333 I/03)

This is not considered a change in Northern Ireland practice.

Classification (Combined Nomenclature (CN) code)

9503 00 70

Reason

Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:

On page 412, in the explanatory note to 9503 00 70, the third paragraph is deleted and replaced by the following:

鈥楢 single (鈥渕ain鈥�) article combined with:

1. one or more accessories designed to be used with the 鈥渕ain鈥� article, or

2. minor/negligible article(s) (see also, mutatis mutandis, Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale, PART B (III) (3)),

does not constitute a 鈥榮et鈥� and the combination is classified under the CN code corresponding to the 鈥渕ain鈥� article.

鈥淎ccessories鈥� for the purpose of this subheading are considered to be articles which are designed to be used with the 鈥渕ain article鈥� but are not equivalent to that article in terms of size, design or complexity (for example, they do not contain movable or articulated parts or mechanical elements). There is generally a recognisable interaction between the two.

Examples of such accessories would be: clothing, shoes, hats, bags and toiletries for dolls (see also the HSEN to heading 9503, (C) Dolls), artificial food for the toys (for example, a plastic carrot or hay for a toy animal), brushes and saddles for toy animals, etc.

Contact details

Email: [email protected]

This Tariff notice is published for information purposes only.