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Commission Regulation (EC) No 674/2009Show full title
Commission Regulation (EC) No 674/2009 of 22 July 2009 concerning the classification of certain goods in the Combined Nomenclature
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ANNEX
| Description of goods | Classification(CN Code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| A plastic figurine used as a dispenser with a height of 23 cm, having a round shaped corpus with arms and legs constituting a football player which is fixed on a pedestal. The product is destined to be filled with sweets. By moving one arm the sweets come out through a round opening in the corpus. | 3926 90 97 | Classification is determined by General Rules 1 and 6 on the interpretation of the Combined Nomenclature, Note 1 (v) to Chapter 95 and the wording of CN codes 3926, 3926 90 and 3926 90 97. The plastic dispenser of sweets does not have the character of a toy because it simply dispenses sweets and has no real play value of its own. The product does not have the character of kitchenware or other household articles of heading 3924. This product, used to store sweets, has a utilitarian function within the meaning of Note 1 (v) to Chapter 95 and therefore it has to be classified according to its constituent material under CN code 3926 90 97. |
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