<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/eur/2014/860" IdURI="http://www.legislation.gov.uk/id/eur/2014/860" NumberOfProvisions="3" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictStartDate="2014-08-05" RestrictExtent="E+W+S+N.I."><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/eur/2014/860</dc:identifier><dc:title>Commission Implementing Regulation (EU) No 860/2014 of 5 August 2014 concerning the classification of certain goods in the Combined Nomenclature</dc:title><dct:alternative>Commission Implementing Regulation (EU) No 860/2014</dct:alternative><dc:description>Commission Implementing Regulation (EU) No 860/2014 of 5 August 2014 concerning the classification of certain goods in the Combined Nomenclature</dc:description><dc:modified>2020-12-12</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014R0860</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2014-08-05</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/eur/2014/860/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/eur/2014/860/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/eur/2014/860" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/eur/2014/860/introduction" title="introduction"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/eur/2014/860/signature" title="signature"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/eur/2014/860/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/annexes" href="http://www.legislation.gov.uk/eur/2014/860/annexes" title="annexes"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/date/euexitday" href="http://www.legislation.gov.uk/eur/2014/860/2020-01-31" title="2020-01-31"/><atom:link rel="http://www.legislation.gov.uk/def/date/euexitTransitionEnd" href="http://www.legislation.gov.uk/eur/2014/860/2020-12-31" title="2020-12-31"/>					
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eur/2014/860/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eur/2014/860/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eur/2014/860/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eur/2014/860/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eur/2014/860/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eur/2014/860/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eur/2014/860/data.html" title="HTML5 snippet"/>

					<atom:link rel="alternate" href="http://www.legislation.gov.uk/eur/2014/860/pdfs/eur_20140860_adopted_en.pdf" type="application/pdf" title="Original PDF"/>
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/eur/2014/860/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2014/860/adopted" title="adopted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2014/860/2014-08-05" title="2014-08-05"/>
					
					
					<ukm:EUMetadata><ukm:DocumentClassification>
            <ukm:DocumentCategory Value="euretained"/>
            <ukm:DocumentMainType Value="EuropeanUnionRegulation"/>
            <ukm:DocumentStatus Value="revised"/>
         </ukm:DocumentClassification><ukm:Year Value="2014"/><ukm:Number Value="860"/><ukm:EURLexIdentifiers>
            <ukm:Cellar Value="644c22d8-1ec1-11e4-8c3c-01aa75ed71a1"/>
            <ukm:CELEX Value="32014R0860"/>
            <ukm:OfficialJournal Value="JOL_2014_235_R_0003"/>
            <ukm:ELI Value="reg_impl:2014:860:oj"/>
         </ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2014-08-05"/><ukm:EURLexModified Date="2016-03-22T00:42:26Z"/><ukm:EURLexExtracted Date="2018-04-26T03:27:42Z"/><ukm:XMLGenerated Date="2020-12-12T17:40:37Z"/><ukm:XMLImported Date="2020-12-12T23:43:10Z"/><ukm:Treaty Title="Treaty on the Functioning of the European Union (consolidated version 2008)" Code="TFEU_2008"/><ukm:CreatedBy Label="European Commission" URI="http://publications.europa.eu/resource/authority/corporate-body/COM"/><ukm:Subject Scheme="EuroVoc" Label="Combined Nomenclature" URI="http://eurovoc.europa.eu/5751"/><ukm:Subject Scheme="SubjectMatter" Label="Common customs tariff" URI="http://publications.europa.eu/resource/authority/fd_070/TDC"/><ukm:Subject Scheme="EuroVoc" Label="specification of tariff heading" URI="http://eurovoc.europa.eu/3183"/><ukm:Subject Scheme="EuroVoc" Label="toy industry" URI="http://eurovoc.europa.eu/1391"/><ukm:Subject Scheme="DirectoryCode" Label="Tariff classification" URI="http://publications.europa.eu/resource/authority/fd_555/023010"/><ukm:Subject Scheme="DirectoryCode" Label="Customs Union and free movement of goods" URI="http://publications.europa.eu/resource/authority/fd_555/02"/><ukm:Subject Scheme="DirectoryCode" Label="Application of the Common Customs Tariff" URI="http://publications.europa.eu/resource/authority/fd_555/0230"/><ukm:EURLexMetadata>
            <WORK xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/644c22d8-1ec1-11e4-8c3c-01aa75ed71a1</VALUE>
                  <IDENTIFIER>644c22d8-1ec1-11e4-8c3c-01aa75ed71a1</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/32014R0860</VALUE>
                     <IDENTIFIER>32014R0860</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/planjo/20140805-039</VALUE>
                     <IDENTIFIER>20140805-039</IDENTIFIER>
                     <TYPE>planjo</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2014_235_R_0003</VALUE>
                     <IDENTIFIER>JOL_2014_235_R_0003</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/eli/reg_impl/2014/860/oj</VALUE>
                     <IDENTIFIER>reg_impl:2014:860:oj</IDENTIFIER>
                     <TYPE>eli</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/immc/20140805-039%3AC-2014-5686</VALUE>
                     <IDENTIFIER>20140805-039:C-2014-5686</IDENTIFIER>
                     <TYPE>immc</TYPE>
                  </URI>
               </SAMEAS>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>oj:JOL_2014_235_R_0003</VALUE>
               </WORK_ID_DOCUMENT>
               <IDENTIFIER type="data">
                  <VALUE>1190770</VALUE>
               </IDENTIFIER>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2014-08-28</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>08</MONTH>
                  <DAY>28</DAY>
                  <ANNOTATION>
                     <TYPE_OF_DATE>{EV|http://publications.europa.eu/resource/authority/fd_335/EV}</TYPE_OF_DATE>
                     <COMMENT_ON_DATE>{DATPUB|http://publications.europa.eu/resource/authority/fd_335/DATPUB} +20 {V|http://publications.europa.eu/resource/authority/fd_335/V} {ART|http://publications.europa.eu/resource/authority/fd_335/ART} 3</COMMENT_ON_DATE>
                     <BUILD_INFO>cdm:CDM_2.1.7  tdm:1523  xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:08/08/2014 18:39:07</BUILD_INFO>
                  </ANNOTATION>
               </RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
               <RESOURCE_LEGAL_BASED_ON_CONCEPT_TREATY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/treaty/TFEU_2008</VALUE>
                     <IDENTIFIER>TFEU_2008</IDENTIFIER>
                     <TYPE>treaty</TYPE>
                  </URI>
                  <OP-CODE>TFEU_2008</OP-CODE>
                  <IDENTIFIER>TFEU_2008</IDENTIFIER>
                  <PREFLABEL>Treaty on the Functioning of the European Union (consolidated version 2008)</PREFLABEL>
                  <ALTLABEL>TFEU (2008)</ALTLABEL>
                  <ALTLABEL>Consolidated version of the Treaty on the Functioning of the European Union (2008)</ALTLABEL>
               </RESOURCE_LEGAL_BASED_ON_CONCEPT_TREATY>
               <DATE type="date">
                  <VALUE>2014-08-05</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>08</MONTH>
                  <DAY>05</DAY>
               </DATE>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/5751</VALUE>
                        <IDENTIFIER>5751</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>5751</IDENTIFIER>
                     <PREFLABEL>Combined Nomenclature</PREFLABEL>
                     <ALTLABEL>CN</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/4380</VALUE>
                        <IDENTIFIER>4380</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>4380</IDENTIFIER>
                     <PREFLABEL>customs tariff</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100147</VALUE>
                        <IDENTIFIER>100147</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>20</IDENTIFIER>
                     <PREFLABEL>20 TRADE</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100192</VALUE>
                        <IDENTIFIER>100192</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2011</IDENTIFIER>
                     <PREFLABEL>2011 tariff policy</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <WORK_DATE_DOCUMENT type="date">
                  <VALUE>2014-08-05</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>08</MONTH>
                  <DAY>05</DAY>
               </WORK_DATE_DOCUMENT>
               <ELI type="data">
                  <VALUE>http://data.europa.eu/eli/reg_impl/2014/860/oj</VALUE>
               </ELI>
               <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_070/TDC</VALUE>
                        <IDENTIFIER>TDC</IDENTIFIER>
                        <TYPE>fd_070</TYPE>
                     </URI>
                     <OP-CODE>TDC</OP-CODE>
                     <IDENTIFIER>TDC</IDENTIFIER>
                     <PREFLABEL>Common customs tariff</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1>
               </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER>
               <WORK_PART_OF_COLLECTION_DOCUMENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/document-collection/CELEX</VALUE>
                     <IDENTIFIER>CELEX</IDENTIFIER>
                     <TYPE>document-collection</TYPE>
                  </URI>
                  <OP-CODE>CELEX</OP-CODE>
                  <IDENTIFIER>CELEX</IDENTIFIER>
                  <PREFLABEL>CELEX</PREFLABEL>
               </WORK_PART_OF_COLLECTION_DOCUMENT>
               <WORK_TABLE-OF-CONTENTS type="data">
                  <VALUE>
         &lt;table-of-contents&gt;
            &lt;p&gt;ANX P 0009 - 0009&lt;/p&gt;
            &lt;p&gt;0007 - 0008&lt;/p&gt;
         &lt;/table-of-contents&gt;
      </VALUE>
               </WORK_TABLE-OF-CONTENTS>
               <WORK_CITES_WORK type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/f71bf004-2920-47fc-bd9a-35e63b480baf</VALUE>
                     <IDENTIFIER>f71bf004-2920-47fc-bd9a-35e63b480baf</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/31992R2913</VALUE>
                        <IDENTIFIER>31992R2913</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/1992/2913/oj</VALUE>
                        <IDENTIFIER>reg:1992:2913:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_1992_302_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_1992_302_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
               </WORK_CITES_WORK>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/1391</VALUE>
                     <IDENTIFIER>1391</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>1391</IDENTIFIER>
                  <PREFLABEL>toy industry</PREFLABEL>
                  <ALTLABEL>toy</ALTLABEL>
               </IS_ABOUT>
               <DATE_CREATION_LEGACY type="date">
                  <VALUE>2014-08-08</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>08</MONTH>
                  <DAY>08</DAY>
               </DATE_CREATION_LEGACY>
               <RESOURCE_LEGAL_TYPE type="data">
                  <VALUE>R</VALUE>
               </RESOURCE_LEGAL_TYPE>
               <WORK_HAS_RESOURCE-TYPE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/resource-type/REG_IMPL</VALUE>
                     <IDENTIFIER>REG_IMPL</IDENTIFIER>
                     <TYPE>resource-type</TYPE>
                  </URI>
                  <OP-CODE>REG_IMPL</OP-CODE>
                  <IDENTIFIER>REG_IMPL</IDENTIFIER>
                  <PREFLABEL>Implementing regulation</PREFLABEL>
               </WORK_HAS_RESOURCE-TYPE>
               <RESOURCE_LEGAL_NUMBER_NATURAL_CELEX type="data">
                  <VALUE>0860</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL_CELEX>
               <WORK_CREATED_BY_AGENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/COM</VALUE>
                     <IDENTIFIER>COM</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>COM</OP-CODE>
                  <IDENTIFIER>COM</IDENTIFIER>
                  <PREFLABEL>European Commission</PREFLABEL>
                  <ALTLABEL>Commission of the European Communities</ALTLABEL>
                  <ALTLABEL>European Commission</ALTLABEL>
                  <ALTLABEL>Commission</ALTLABEL>
               </WORK_CREATED_BY_AGENT>
               <YEAR type="data">
                  <VALUE>2014</VALUE>
               </YEAR>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/3183</VALUE>
                        <IDENTIFIER>3183</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>3183</IDENTIFIER>
                     <PREFLABEL>specification of tariff heading</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/4380</VALUE>
                        <IDENTIFIER>4380</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>4380</IDENTIFIER>
                     <PREFLABEL>customs tariff</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100147</VALUE>
                        <IDENTIFIER>100147</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>20</IDENTIFIER>
                     <PREFLABEL>20 TRADE</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100192</VALUE>
                        <IDENTIFIER>100192</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2011</IDENTIFIER>
                     <PREFLABEL>2011 tariff policy</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <RESOURCE_LEGAL_IN-FORCE type="data">
                  <VALUE>true</VALUE>
               </RESOURCE_LEGAL_IN-FORCE>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2016-03-22T01:42:26.735+01:00</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>03</MONTH>
                  <DAY>22</DAY>
               </LASTMODIFICATIONDATE>
               <IDENTIFIER type="data">
                  <VALUE>32014R0860</VALUE>
               </IDENTIFIER>
               <RESOURCE_LEGAL_NUMBER_NATURAL type="data">
                  <VALUE>860</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL>
               <RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/c5a368fa-fd18-4efb-ae18-e4ac4e83055c</VALUE>
                     <IDENTIFIER>c5a368fa-fd18-4efb-ae18-e4ac4e83055c</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/1987/2658/oj</VALUE>
                        <IDENTIFIER>reg:1987:2658:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_1987_256_R_0001_003</VALUE>
                        <IDENTIFIER>JOL_1987_256_R_0001_003</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/31987R2658</VALUE>
                        <IDENTIFIER>31987R2658</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <ANNOTATION>
                     <PARAGRAPH>1</PARAGRAPH>
                     <ARTICLE>09</ARTICLE>
                     <COMMENT_ON_LEGAL_BASIS>A09P1PTA)</COMMENT_ON_LEGAL_BASIS>
                     <BUILD_INFO>cdm:CDM_2.1.7  tdm:1523  xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:08/08/2014 18:39:07</BUILD_INFO>
                  </ANNOTATION>
               </RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>celex:32014R0860</VALUE>
               </WORK_ID_DOCUMENT>
               <RESOURCE_LEGAL_YEAR type="data">
                  <VALUE>2014</VALUE>
               </RESOURCE_LEGAL_YEAR>
               <RESOURCE_LEGAL_ID_CELEX type="data">
                  <VALUE>32014R0860</VALUE>
               </RESOURCE_LEGAL_ID_CELEX>
               <RESOURCE_LEGAL_REPERTOIRE type="data">
                  <VALUE>REP</VALUE>
               </RESOURCE_LEGAL_REPERTOIRE>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/3183</VALUE>
                     <IDENTIFIER>3183</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>3183</IDENTIFIER>
                  <PREFLABEL>specification of tariff heading</PREFLABEL>
               </IS_ABOUT>
               <IDENTIFIER type="data">
                  <VALUE>celex:32014R0860</VALUE>
               </IDENTIFIER>
               <DATE type="date">
                  <VALUE>2014-08-28</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>08</MONTH>
                  <DAY>28</DAY>
               </DATE>
               <RESOURCE_LEGAL_ELI type="data">
                  <VALUE>http://data.europa.eu/eli/reg_impl/2014/860/oj</VALUE>
               </RESOURCE_LEGAL_ELI>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_070/TDC</VALUE>
                     <IDENTIFIER>TDC</IDENTIFIER>
                     <TYPE>fd_070</TYPE>
                  </URI>
                  <OP-CODE>TDC</OP-CODE>
                  <IDENTIFIER>TDC</IDENTIFIER>
                  <PREFLABEL>Common customs tariff</PREFLABEL>
               </IS_ABOUT>
               <ID_SECTOR type="data">
                  <VALUE>3</VALUE>
               </ID_SECTOR>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1391</VALUE>
                        <IDENTIFIER>1391</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1391</IDENTIFIER>
                     <PREFLABEL>toy industry</PREFLABEL>
                     <ALTLABEL>toy</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/3895</VALUE>
                        <IDENTIFIER>3895</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>3895</IDENTIFIER>
                     <PREFLABEL>miscellaneous industries</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100160</VALUE>
                        <IDENTIFIER>100160</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>68</IDENTIFIER>
                     <PREFLABEL>68 INDUSTRY</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100276</VALUE>
                        <IDENTIFIER>100276</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>6846</IDENTIFIER>
                     <PREFLABEL>6846 miscellaneous industries</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <DATE type="date">
                  <VALUE>9999-12-31</VALUE>
                  <YEAR>9999</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>31</DAY>
               </DATE>
               <RESOURCE_LEGAL_HAS_TYPE_ACT_CONCEPT_TYPE_ACT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_030/REGIMP</VALUE>
                     <IDENTIFIER>REGIMP</IDENTIFIER>
                     <TYPE>fd_030</TYPE>
                  </URI>
                  <OP-CODE>REGIMP</OP-CODE>
                  <IDENTIFIER>REGIMP</IDENTIFIER>
                  <PREFLABEL>Implementing regulation</PREFLABEL>
               </RESOURCE_LEGAL_HAS_TYPE_ACT_CONCEPT_TYPE_ACT>
               <BASED_ON type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/treaty/TFEU_2008</VALUE>
                     <IDENTIFIER>TFEU_2008</IDENTIFIER>
                     <TYPE>treaty</TYPE>
                  </URI>
                  <OP-CODE>TFEU_2008</OP-CODE>
                  <IDENTIFIER>TFEU_2008</IDENTIFIER>
                  <PREFLABEL>Treaty on the Functioning of the European Union (consolidated version 2008)</PREFLABEL>
                  <ALTLABEL>TFEU (2008)</ALTLABEL>
                  <ALTLABEL>Consolidated version of the Treaty on the Functioning of the European Union (2008)</ALTLABEL>
               </BASED_ON>
               <WORK_PART_OF_COLLECTION_DOCUMENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/document-collection/JO</VALUE>
                     <IDENTIFIER>JO</IDENTIFIER>
                     <TYPE>document-collection</TYPE>
                  </URI>
                  <OP-CODE>JO</OP-CODE>
                  <IDENTIFIER>JO</IDENTIFIER>
                  <PREFLABEL>JO</PREFLABEL>
               </WORK_PART_OF_COLLECTION_DOCUMENT>
               <RESOURCE_LEGAL_COMMENT_INTERNAL type="data">
                  <VALUE>MAN2</VALUE>
               </RESOURCE_LEGAL_COMMENT_INTERNAL>
               <IDENTIFIER type="data">
                  <VALUE>http://data.europa.eu/eli/reg_impl/2014/860/oj</VALUE>
               </IDENTIFIER>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/5751</VALUE>
                     <IDENTIFIER>5751</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>5751</IDENTIFIER>
                  <PREFLABEL>Combined Nomenclature</PREFLABEL>
                  <ALTLABEL>CN</ALTLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_DATE_END-OF-VALIDITY type="date">
                  <VALUE>9999-12-31</VALUE>
                  <YEAR>9999</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>31</DAY>
               </RESOURCE_LEGAL_DATE_END-OF-VALIDITY>
               <CREATED_BY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/COM</VALUE>
                     <IDENTIFIER>COM</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>COM</OP-CODE>
                  <IDENTIFIER>COM</IDENTIFIER>
                  <PREFLABEL>European Commission</PREFLABEL>
                  <ALTLABEL>Commission of the European Communities</ALTLABEL>
                  <ALTLABEL>European Commission</ALTLABEL>
                  <ALTLABEL>Commission</ALTLABEL>
               </CREATED_BY>
               <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_3 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/023010</VALUE>
                        <IDENTIFIER>023010</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>023010</OP-CODE>
                     <IDENTIFIER>023010</IDENTIFIER>
                     <PREFLABEL>Tariff classification</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_3>
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/02</VALUE>
                        <IDENTIFIER>02</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>02</OP-CODE>
                     <IDENTIFIER>02</IDENTIFIER>
                     <PREFLABEL>Customs Union and free movement of goods</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_1>
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_2 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/0230</VALUE>
                        <IDENTIFIER>0230</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>0230</OP-CODE>
                     <IDENTIFIER>0230</IDENTIFIER>
                     <PREFLABEL>Application of the Common Customs Tariff</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_2>
               </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE>
               <DATE type="date">
                  <VALUE>2014-08-08</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>08</MONTH>
                  <DAY>08</DAY>
               </DATE>
               <DATE_DOCUMENT type="date">
                  <VALUE>2014-08-05</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>08</MONTH>
                  <DAY>05</DAY>
               </DATE_DOCUMENT>
               <RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/8a4f8a39-1ec0-11e4-8c3c-01aa75ed71a1</VALUE>
                     <IDENTIFIER>8a4f8a39-1ec0-11e4-8c3c-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2014_235_R</VALUE>
                        <IDENTIFIER>JOL_2014_235_R</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/planjo/OJ-20140808-001</VALUE>
                        <IDENTIFIER>OJ-20140808-001</IDENTIFIER>
                        <TYPE>planjo</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/immc/planjo%3AOJ-20140808-001</VALUE>
                        <IDENTIFIER>planjo:OJ-20140808-001</IDENTIFIER>
                        <TYPE>immc</TYPE>
                     </URI>
                  </SAMEAS>
               </RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL>
               <ID_CELEX type="data">
                  <VALUE>32014R0860</VALUE>
               </ID_CELEX>
               <IDENTIFIER type="data">
                  <VALUE>oj:JOL_2014_235_R_0003</VALUE>
               </IDENTIFIER>
               <BASED_ON type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/c5a368fa-fd18-4efb-ae18-e4ac4e83055c</VALUE>
                     <IDENTIFIER>c5a368fa-fd18-4efb-ae18-e4ac4e83055c</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/1987/2658/oj</VALUE>
                        <IDENTIFIER>reg:1987:2658:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_1987_256_R_0001_003</VALUE>
                        <IDENTIFIER>JOL_1987_256_R_0001_003</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/31987R2658</VALUE>
                        <IDENTIFIER>31987R2658</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </BASED_ON>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_555/023010</VALUE>
                     <IDENTIFIER>023010</IDENTIFIER>
                     <TYPE>fd_555</TYPE>
                  </URI>
                  <OP-CODE>023010</OP-CODE>
                  <IDENTIFIER>023010</IDENTIFIER>
                  <PREFLABEL>Tariff classification</PREFLABEL>
               </IS_ABOUT>
               <TYPE>cdm:work</TYPE>
               <TYPE>cdm:legislation_secondary</TYPE>
               <TYPE>cdm:regulation_implementing</TYPE>
               <TYPE>cdm:regulation</TYPE>
               <TYPE>cdm:resource_legal</TYPE>
               <TYPE>R</TYPE>
            </WORK>
            <EXPRESSION xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/644c22d8-1ec1-11e4-8c3c-01aa75ed71a1.0006</VALUE>
                  <IDENTIFIER>644c22d8-1ec1-11e4-8c3c-01aa75ed71a1.0006</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/32014R0860.ENG</VALUE>
                     <IDENTIFIER>32014R0860.ENG</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/planjo/20140805-039.ENG</VALUE>
                     <IDENTIFIER>20140805-039.ENG</IDENTIFIER>
                     <TYPE>planjo</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/uriserv/OJ.L_.2014.235.01.0007.01.ENG</VALUE>
                     <IDENTIFIER>OJ.L_.2014.235.01.0007.01.ENG</IDENTIFIER>
                     <TYPE>uriserv</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/immc/20140805-039%3AC-2014-5686.ENG</VALUE>
                     <IDENTIFIER>20140805-039:C-2014-5686.ENG</IDENTIFIER>
                     <TYPE>immc</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2014_235_R_0003.ENG</VALUE>
                     <IDENTIFIER>JOL_2014_235_R_0003.ENG</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <EXPRESSION_USES_LANGUAGE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/language/ENG</VALUE>
                     <IDENTIFIER>ENG</IDENTIFIER>
                     <TYPE>language</TYPE>
                  </URI>
                  <OP-CODE>ENG</OP-CODE>
                  <IDENTIFIER>ENG</IDENTIFIER>
                  <PREFLABEL>English</PREFLABEL>
                  <ALTLABEL>English</ALTLABEL>
               </EXPRESSION_USES_LANGUAGE>
               <EXPRESSION_TITLE type="data">
                  <VALUE>Commission Implementing Regulation (EU) No 860/2014 of 5 August 2014 concerning the classification of certain goods in the Combined Nomenclature</VALUE>
               </EXPRESSION_TITLE>
               <LANG type="data">
                  <VALUE>en</VALUE>
               </LANG>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2016-09-24T05:22:28.435+02:00</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>09</MONTH>
                  <DAY>24</DAY>
               </LASTMODIFICATIONDATE>
               <TITLE type="data">
                  <VALUE>Commission Implementing Regulation (EU) No 860/2014 of 5 August 2014 concerning the classification of certain goods in the Combined Nomenclature</VALUE>
               </TITLE>
               <TITLE type="data">
                  <VALUE>CELEX1</VALUE>
               </TITLE>
               <LANG type="data">
                  <VALUE>eng</VALUE>
               </LANG>
            </EXPRESSION>
         </ukm:EURLexMetadata><ukm:DocumentCurrentStatus><ukm:UKAmended Value="false"/></ukm:DocumentCurrentStatus></ukm:EUMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2014/860/pdfs/eur_20140860_adopted_en.pdf" Date="2014-08-08" Size="354463"/> </ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="3"/>
									<ukm:BodyParagraphs Value="3"/>
									<ukm:ScheduleParagraphs Value="0"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="1"/>
								</ukm:Statistics>
				</ukm:Metadata><EURetained>
      <EUPrelims DocumentURI="http://www.legislation.gov.uk/eur/2014/860/introduction" IdURI="http://www.legislation.gov.uk/id/eur/2014/860/introduction" RestrictStartDate="2014-08-05" RestrictExtent="E+W+S+N.I.">
         <MultilineTitle>
            <Text>
               <Uppercase>Commission Implementing Regulation</Uppercase> (EU) No 860/2014</Text>
            <Text>of 5 August 2014</Text>
            <Text>concerning the classification of certain goods in the Combined Nomenclature</Text>
         </MultilineTitle>
         <EUPreamble>
            <P>
               <Text>THE EUROPEAN COMMISSION,</Text>
            </P>
            <P>
               <Text>Having regard to the Treaty on the Functioning of the European Union,</Text>
            </P>
            <P>
               <Text>Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff<FootnoteRef Ref="f00001"/>, and in particular Article 9(1)(a) thereof,</Text>
            </P>
            <P>
               <Text>Whereas:</Text>
            </P>
            <Division>
               <Number>(1)</Number>
               <P>
                  <Text>In order to ensure uniform application of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.</Text>
               </P>
            </Division>
            <Division>
               <Number>(2)</Number>
               <P>
                  <Text>Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.</Text>
               </P>
            </Division>
            <Division>
               <Number>(3)</Number>
               <P>
                  <Text>Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.</Text>
               </P>
            </Division>
            <Division>
               <Number>(4)</Number>
               <P>
                  <Text>It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 12(6) of Council Regulation (EEC) No 2913/92<FootnoteRef Ref="f00002"/>. That period should be set at three months.</Text>
               </P>
            </Division>
            <Division>
               <Number>(5)</Number>
               <P>
                  <Text>The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,</Text>
               </P>
            </Division>
            <P>
               <Text>HAS ADOPTED THIS REGULATION:</Text>
            </P>
         </EUPreamble>
      </EUPrelims>
      <EUBody DocumentURI="http://www.legislation.gov.uk/eur/2014/860/body" IdURI="http://www.legislation.gov.uk/id/eur/2014/860/body" NumberOfProvisions="3" RestrictStartDate="2014-08-05" RestrictExtent="E+W+S+N.I.">
         <P1 DocumentURI="http://www.legislation.gov.uk/eur/2014/860/article/1" IdURI="http://www.legislation.gov.uk/id/eur/2014/860/article/1" id="article-1" RestrictStartDate="2014-08-05" RestrictExtent="E+W+S+N.I.">
            <Pnumber>Article 1</Pnumber>
            <P1para>
               <Text>The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.</Text>
            </P1para>
         </P1>
         <P1 DocumentURI="http://www.legislation.gov.uk/eur/2014/860/article/2" IdURI="http://www.legislation.gov.uk/id/eur/2014/860/article/2" id="article-2" RestrictStartDate="2014-08-05" RestrictExtent="E+W+S+N.I.">
            <Pnumber>Article 2</Pnumber>
            <P1para>
               <Text>Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months from the date of entry into force of this Regulation.</Text>
            </P1para>
         </P1>
         <P1 DocumentURI="http://www.legislation.gov.uk/eur/2014/860/article/3" IdURI="http://www.legislation.gov.uk/id/eur/2014/860/article/3" id="article-3" RestrictStartDate="2014-08-05" RestrictExtent="E+W+S+N.I.">
            <Pnumber>Article 3</Pnumber>
            <P1para>
               <Text>This Regulation shall enter into force on the twentieth day following that of its publication in the <Emphasis>Official Journal of the European Union</Emphasis>.</Text>
            </P1para>
         </P1>
         <SignedSection DocumentURI="http://www.legislation.gov.uk/eur/2014/860/signature" IdURI="http://www.legislation.gov.uk/id/eur/2014/860/signature" RestrictStartDate="2014-08-05" RestrictExtent="E+W+S+N.I.">
            <Para>
               <Text>This Regulation shall be binding in its entirety and directly applicable in all Member States.</Text>
            </Para>
            <Signatory>
               <Para>
                  <Text>Done at Brussels, 5 August 2014.</Text>
               </Para>
               <Signee>
                  <Para>
                     <Text>
                        <Emphasis>For the Commission,</Emphasis>
                     </Text>
                  </Para>
                  <Para>
                     <Text>
                        <Emphasis>On behalf of the President,</Emphasis>
                     </Text>
                  </Para>
                  <Para>
                     <Text>Martine <Uppercase>Reicherts</Uppercase>
                     </Text>
                  </Para>
                  <Para>
                     <Text>
                        <Emphasis>Member of the Commission</Emphasis>
                     </Text>
                  </Para>
               </Signee>
            </Signatory>
         </SignedSection>
      </EUBody>
      <Schedules RestrictStartDate="2014-08-05" RestrictExtent="E+W+S+N.I.">
         <Schedule DocumentURI="http://www.legislation.gov.uk/eur/2014/860/annex" IdURI="http://www.legislation.gov.uk/id/eur/2014/860/annex" id="annex" RestrictStartDate="2014-08-05" RestrictExtent="E+W+S+N.I.">
            <Number>ANNEX</Number>
            <ScheduleBody>
               <Tabular Orientation="portrait">
                  <table xmlns="http://www.w3.org/1999/xhtml" cols="3">
                     <tfoot><tr><td colspan="3">
                              <Footnote xmlns="http://www.legislation.gov.uk/namespaces/legislation" id="f00003">
                                 <FootnoteText>
                                    <Para>
                                       <Text>The image is purely for information.</Text>
                                    </Para>
                                 </FootnoteText>
                              </Footnote>
                           </td></tr></tfoot>
                     <tbody><tr><th>Description of the goods</th><th>Classification(CN code)</th><th>Reasons</th></tr><tr><th>(1)</th><th>(2)</th><th>(3)</th></tr><tr><td>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>A 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.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>The luminous disc is to be released in the air by tugging the string. It may be propelled up to a distance of 20 m before landing on the ground.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>It is presented for use as a flying propeller toy.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>See image<FootnoteRef Ref="f00003"/>
                                 </Text>
                              </Para>
                           </td><td>9503 00 95</td><td>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>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.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>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.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>The product is therefore to be classified under CN code 9503 00 95 as other toys of plastics.</Text>
                              </Para>
                           </td></tr></tbody>
                  </table>
               </Tabular>
               <Figure>
                  <Image ResourceRef="r00001" Height="auto" Width="auto"/>
               </Figure>
            </ScheduleBody>
         </Schedule>
      </Schedules>
   </EURetained><Footnotes><Footnote id="f00001">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00001" Class="EuropeanUnionOfficialJournal" Year="1987" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1987.256.01.0001.01.ENG" Date="1987-09-07">OJ L 256, 7.9.1987, p. 1</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00002">
         <FootnoteText>
            <Para>
               <Text>Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (<Citation id="c00002" Class="EuropeanUnionOfficialJournal" Year="1992" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1992.302.01.0001.01.ENG" Date="1992-10-19">OJ L 302, 19.10.1992, p. 1</Citation>).</Text>
            </Para>
         </FootnoteText>
      </Footnote></Footnotes><Resources><Resource id="r00001">
         <ExternalVersion URI="http://www.legislation.gov.uk/eur/2014/860/images/eur_20140860_2014-08-05_en_001"/>
      </Resource></Resources></Legislation>