<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/2016/302" IdURI="http://www.legislation.gov.uk/id/eur/2016/302" NumberOfProvisions="3" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictStartDate="2016-02-25" 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/2016/302</dc:identifier><dc:title>Commission Implementing Regulation (EU) 2016/302 of 25 February 2016 concerning the classification of certain goods in the Combined Nomenclature</dc:title><dct:alternative>Commission Implementing Regulation (EU) 2016/302</dct:alternative><dc:description>Commission Implementing Regulation (EU) 2016/302 of 25 February 2016 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:32016R0302</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2016-02-25</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/eur/2016/302/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/eur/2016/302/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/eur/2016/302" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/eur/2016/302/introduction" title="introduction"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/eur/2016/302/signature" title="signature"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/eur/2016/302/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/annexes" href="http://www.legislation.gov.uk/eur/2016/302/annexes" title="annexes"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/date/euexitday" href="http://www.legislation.gov.uk/eur/2016/302/2020-01-31" title="2020-01-31"/><atom:link rel="http://www.legislation.gov.uk/def/date/euexitTransitionEnd" href="http://www.legislation.gov.uk/eur/2016/302/2020-12-31" title="2020-12-31"/>					
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eur/2016/302/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eur/2016/302/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eur/2016/302/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eur/2016/302/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eur/2016/302/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eur/2016/302/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eur/2016/302/data.html" title="HTML5 snippet"/>

					<atom:link rel="alternate" href="http://www.legislation.gov.uk/eur/2016/302/pdfs/eur_20160302_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/2016/302/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2016/302/adopted" title="adopted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2016/302/2016-02-25" title="2016-02-25"/>
					
					
					<ukm:EUMetadata><ukm:DocumentClassification>
            <ukm:DocumentCategory Value="euretained"/>
            <ukm:DocumentMainType Value="EuropeanUnionRegulation"/>
            <ukm:DocumentStatus Value="revised"/>
         </ukm:DocumentClassification><ukm:Year Value="2016"/><ukm:Number Value="302"/><ukm:EURLexIdentifiers>
            <ukm:Cellar Value="d60b2688-e1ea-11e5-8a50-01aa75ed71a1"/>
            <ukm:OfficialJournal Value="JOL_2016_058_R_0003"/>
            <ukm:CELEX Value="32016R0302"/>
            <ukm:ELI Value="reg_impl:2016:302:oj"/>
         </ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2016-02-25"/><ukm:EURLexModified Date="2017-02-01T19:36:16Z"/><ukm:EURLexExtracted Date="2018-05-21T19:27:47Z"/><ukm:XMLGenerated Date="2020-12-12T17:43:43Z"/><ukm:XMLImported Date="2020-12-12T23:34:43Z"/><ukm:Treaty Title="Treaty on the Functioning of the European Union (consolidated version 2012)" Code="TFEU_2012"/><ukm:CreatedBy Label="European Commission" URI="http://publications.europa.eu/resource/authority/corporate-body/COM"/><ukm:Subject Scheme="EuroVoc" Label="specification of tariff heading" URI="http://eurovoc.europa.eu/3183"/><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="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:Subject Scheme="EuroVoc" Label="toy industry" URI="http://eurovoc.europa.eu/1391"/><ukm:EURLexMetadata>
            <WORK xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/d60b2688-e1ea-11e5-8a50-01aa75ed71a1</VALUE>
                  <IDENTIFIER>d60b2688-e1ea-11e5-8a50-01aa75ed71a1</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2016_058_R_0003</VALUE>
                     <IDENTIFIER>JOL_2016_058_R_0003</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/32016R0302</VALUE>
                     <IDENTIFIER>32016R0302</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/eli/reg_impl/2016/302/oj</VALUE>
                     <IDENTIFIER>reg_impl:2016:302:oj</IDENTIFIER>
                     <TYPE>eli</TYPE>
                  </URI>
               </SAMEAS>
               <IDENTIFIER type="data">
                  <VALUE>32016R0302</VALUE>
               </IDENTIFIER>
               <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_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>
                     <COMMENT_ON_LEGAL_BASIS>A09P1PTA)</COMMENT_ON_LEGAL_BASIS>
                     <ARTICLE>9</ARTICLE>
                     <PARAGRAPH>1</PARAGRAPH>
                  </ANNOTATION>
               </RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL>
               <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>
               <VERSION type="data">
                  <VALUE>1.37</VALUE>
               </VERSION>
               <RESOURCE_LEGAL_TYPE type="data">
                  <VALUE>R</VALUE>
               </RESOURCE_LEGAL_TYPE>
               <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>
               <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>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>oj:JOL_2016_058_R_0003</VALUE>
               </WORK_ID_DOCUMENT>
               <DATE type="date">
                  <VALUE>2016-02-25</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>02</MONTH>
                  <DAY>25</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>
               <REGULATION_SERVICE_RESPONSIBLE type="data">
                  <VALUE>TAXUD</VALUE>
               </REGULATION_SERVICE_RESPONSIBLE>
               <WORK_DATE_DOCUMENT type="date">
                  <VALUE>2016-02-25</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>02</MONTH>
                  <DAY>25</DAY>
                  <ANNOTATION>
                     <COMMENT_ON_DATE>{DATADOPT|http://publications.europa.eu/resource/authority/fd_365/DATADOPT}</COMMENT_ON_DATE>
                  </ANNOTATION>
               </WORK_DATE_DOCUMENT>
               <DATE_CREATION_LEGACY type="date">
                  <VALUE>2016-03-04</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>03</MONTH>
                  <DAY>04</DAY>
               </DATE_CREATION_LEGACY>
               <IDENTIFIER type="data">
                  <VALUE>celex:32016R0302</VALUE>
               </IDENTIFIER>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2017-02-01T20:36:16.073+01:00</VALUE>
                  <YEAR>2017</YEAR>
                  <MONTH>02</MONTH>
                  <DAY>01</DAY>
               </LASTMODIFICATIONDATE>
               <RESOURCE_LEGAL_NUMBER_NATURAL_CELEX type="data">
                  <VALUE>0302</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL_CELEX>
               <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>
               <IDENTIFIER type="data">
                  <VALUE>C(2016)1322/833204</VALUE>
               </IDENTIFIER>
               <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>
               <ELI type="data">
                  <VALUE>http://data.europa.eu/eli/reg_impl/2016/302/oj</VALUE>
               </ELI>
               <RESOURCE_LEGAL_YEAR type="data">
                  <VALUE>2016</VALUE>
               </RESOURCE_LEGAL_YEAR>
               <RESOURCE_LEGAL_BASED_ON_CONCEPT_TREATY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/treaty/TFEU_2012</VALUE>
                     <IDENTIFIER>TFEU_2012</IDENTIFIER>
                     <TYPE>treaty</TYPE>
                  </URI>
                  <OP-CODE>TFEU_2012</OP-CODE>
                  <IDENTIFIER>TFEU_2012</IDENTIFIER>
                  <PREFLABEL>Treaty on the Functioning of the European Union (consolidated version 2012)</PREFLABEL>
                  <ALTLABEL>TFEU (2012)</ALTLABEL>
                  <ALTLABEL>Consolidated version of the Treaty on the Functioning of the European Union (2012)</ALTLABEL>
               </RESOURCE_LEGAL_BASED_ON_CONCEPT_TREATY>
               <RESOURCE_LEGAL_IN-FORCE type="data">
                  <VALUE>true</VALUE>
               </RESOURCE_LEGAL_IN-FORCE>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2016-03-24</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>03</MONTH>
                  <DAY>24</DAY>
                  <ANNOTATION>
                     <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>
                     <TYPE_OF_DATE>{EV|http://publications.europa.eu/resource/authority/fd_335/EV}</TYPE_OF_DATE>
                  </ANNOTATION>
               </RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
               <RESOURCE_LEGAL_NUMBER_NATURAL type="data">
                  <VALUE>302</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL>
               <RESOURCE_LEGAL_HAS_TYPE_ACT_CONCEPT_TYPE_ACT 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>
               </RESOURCE_LEGAL_HAS_TYPE_ACT_CONCEPT_TYPE_ACT>
               <YEAR type="data">
                  <VALUE>2016</VALUE>
               </YEAR>
               <ID_CELEX type="data">
                  <VALUE>32016R0302</VALUE>
               </ID_CELEX>
               <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>
               <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>
               <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>
               <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>
               <IDENTIFIER type="data">
                  <VALUE>http://data.europa.eu/eli/reg_impl/2016/302/oj</VALUE>
               </IDENTIFIER>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>C(2016)1322/833204</VALUE>
               </WORK_ID_DOCUMENT>
               <RESOURCE_LEGAL_COMMENT_INTERNAL type="data">
                  <VALUE>MAN2</VALUE>
               </RESOURCE_LEGAL_COMMENT_INTERNAL>
               <SERVICE_RESPONSIBLE type="data">
                  <VALUE>TAXUD</VALUE>
               </SERVICE_RESPONSIBLE>
               <DATE_DOCUMENT type="date">
                  <VALUE>2016-02-25</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>02</MONTH>
                  <DAY>25</DAY>
               </DATE_DOCUMENT>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>celex:32016R0302</VALUE>
               </WORK_ID_DOCUMENT>
               <DATE type="date">
                  <VALUE>2016-03-24</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>03</MONTH>
                  <DAY>24</DAY>
               </DATE>
               <DATE type="date">
                  <VALUE>2016-03-04</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>03</MONTH>
                  <DAY>04</DAY>
               </DATE>
               <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>
               <RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/1bb0da04-e1ea-11e5-8a50-01aa75ed71a1</VALUE>
                     <IDENTIFIER>1bb0da04-e1ea-11e5-8a50-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2016_058_R</VALUE>
                        <IDENTIFIER>JOL_2016_058_R</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
               </RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL>
               <ID_SECTOR type="data">
                  <VALUE>3</VALUE>
               </ID_SECTOR>
               <BASED_ON type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/treaty/TFEU_2012</VALUE>
                     <IDENTIFIER>TFEU_2012</IDENTIFIER>
                     <TYPE>treaty</TYPE>
                  </URI>
                  <OP-CODE>TFEU_2012</OP-CODE>
                  <IDENTIFIER>TFEU_2012</IDENTIFIER>
                  <PREFLABEL>Treaty on the Functioning of the European Union (consolidated version 2012)</PREFLABEL>
                  <ALTLABEL>TFEU (2012)</ALTLABEL>
                  <ALTLABEL>Consolidated version of the Treaty on the Functioning of the European Union (2012)</ALTLABEL>
               </BASED_ON>
               <IDENTIFIER type="data">
                  <VALUE>oj:JOL_2016_058_R_0003</VALUE>
               </IDENTIFIER>
               <RESOURCE_LEGAL_ELI type="data">
                  <VALUE>http://data.europa.eu/eli/reg_impl/2016/302/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>
               <DATE type="date">
                  <VALUE>9999-12-31</VALUE>
                  <YEAR>9999</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>31</DAY>
               </DATE>
               <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>
               <RESOURCE_LEGAL_REPERTOIRE type="data">
                  <VALUE>REP</VALUE>
               </RESOURCE_LEGAL_REPERTOIRE>
               <RESOURCE_LEGAL_ID_CELEX type="data">
                  <VALUE>32016R0302</VALUE>
               </RESOURCE_LEGAL_ID_CELEX>
               <TYPE>R</TYPE>
               <TYPE>cdm:regulation</TYPE>
               <TYPE>cdm:legislation_secondary</TYPE>
               <TYPE>cdm:resource_legal</TYPE>
               <TYPE>cdm:work</TYPE>
            </WORK>
            <EXPRESSION xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/d60b2688-e1ea-11e5-8a50-01aa75ed71a1.0006</VALUE>
                  <IDENTIFIER>d60b2688-e1ea-11e5-8a50-01aa75ed71a1.0006</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/uriserv/OJ.L_.2016.058.01.0021.01.ENG</VALUE>
                     <IDENTIFIER>OJ.L_.2016.058.01.0021.01.ENG</IDENTIFIER>
                     <TYPE>uriserv</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2016_058_R_0003.ENG</VALUE>
                     <IDENTIFIER>JOL_2016_058_R_0003.ENG</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <TITLE type="data">
                  <VALUE>Commission Implementing Regulation (EU) 2016/302 of 25 February 2016 concerning the classification of certain goods in the Combined Nomenclature</VALUE>
               </TITLE>
               <LANG type="data">
                  <VALUE>en</VALUE>
               </LANG>
               <EXPRESSION_SUBTITLE type="data">
                  <VALUE>C/2016/1322</VALUE>
               </EXPRESSION_SUBTITLE>
               <TITLE type="data">
                  <VALUE>C/2016/1322</VALUE>
               </TITLE>
               <LANG type="data">
                  <VALUE>eng</VALUE>
               </LANG>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2016-03-04T10:38:31.757+01:00</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>03</MONTH>
                  <DAY>04</DAY>
               </LASTMODIFICATIONDATE>
               <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) 2016/302 of 25 February 2016 concerning the classification of certain goods in the Combined Nomenclature</VALUE>
               </EXPRESSION_TITLE>
            </EXPRESSION>
         </ukm:EURLexMetadata><ukm:DocumentCurrentStatus><ukm:UKAmended Value="false"/></ukm:DocumentCurrentStatus></ukm:EUMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2016/302/pdfs/eur_20160302_adopted_en.pdf" Date="2016-03-04" Size="358114"/> </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/2016/302/introduction" IdURI="http://www.legislation.gov.uk/id/eur/2016/302/introduction" RestrictStartDate="2016-02-25" RestrictExtent="E+W+S+N.I.">
         <MultilineTitle>
            <Text>
               <Uppercase>Commission Implementing Regulation</Uppercase> (EU) 2016/302</Text>
            <Text>of 25 February 2016</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 3 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/2016/302/body" IdURI="http://www.legislation.gov.uk/id/eur/2016/302/body" NumberOfProvisions="3" RestrictStartDate="2016-02-25" RestrictExtent="E+W+S+N.I.">
         <P1 DocumentURI="http://www.legislation.gov.uk/eur/2016/302/article/1" IdURI="http://www.legislation.gov.uk/id/eur/2016/302/article/1" id="article-1" RestrictStartDate="2016-02-25" 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/2016/302/article/2" IdURI="http://www.legislation.gov.uk/id/eur/2016/302/article/2" id="article-2" RestrictStartDate="2016-02-25" 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 3 months from the date of entry into force of this Regulation.</Text>
            </P1para>
         </P1>
         <P1 DocumentURI="http://www.legislation.gov.uk/eur/2016/302/article/3" IdURI="http://www.legislation.gov.uk/id/eur/2016/302/article/3" id="article-3" RestrictStartDate="2016-02-25" 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/2016/302/signature" IdURI="http://www.legislation.gov.uk/id/eur/2016/302/signature" RestrictStartDate="2016-02-25" 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, 25 February 2016.</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>Stephen <Uppercase>Quest</Uppercase>
                     </Text>
                  </Para>
                  <Para>
                     <Text>
                        <Emphasis>Director-General for Taxation and Customs Union</Emphasis>
                     </Text>
                  </Para>
               </Signee>
            </Signatory>
         </SignedSection>
      </EUBody>
      <Schedules RestrictStartDate="2016-02-25" RestrictExtent="E+W+S+N.I.">
         <Schedule DocumentURI="http://www.legislation.gov.uk/eur/2016/302/annex" IdURI="http://www.legislation.gov.uk/id/eur/2016/302/annex" id="annex" RestrictStartDate="2016-02-25" 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>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.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>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 plastic frame, with which figures can be stamped on the surface.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>The erasing function works by lifting the upper layer of the plastics; the mechanism for lifting the upper layer is built-in at the bottom of the drawing board and disconnects the magnetic function.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>The article is designed for the entertainment of children.</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, 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.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>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).</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>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.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>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)).</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>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).</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>Consequently, the article is 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/2016/302/images/eur_20160302_2016-02-25_en_001"/>
      </Resource></Resources></Legislation>