COMMISSION IMPLEMENTING REGULATION (EU) 2019/705
of 2 May 2019
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of the goods |
Classification (CN-code) |
Reasons |
(1) |
(2) |
(3) |
A spinning top made of plastics, with a launcher and a ripcord. The spinning top is set in motion with the launcher and the ripcord. It can be used independently for the amusement of persons. Alternatively, two or more articles can be used by two or more persons (launched into a dedicated bowl-shaped arena (presented separately)) who compete with the aim of knocking out the opponents' spinning top. See image (*1) |
9503 00 95 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9503 00 and 9503 00 95 . The article is a spinning top which is considered a toy of heading 9503 00 (see also the Harmonized System Explanatory Notes to heading 9503 , (D), (xix)). It has the objective characteristics of a toy for the amusement of persons. Although the article can be used for competition between two or more persons, such use is not inherent to the article's objective characteristics when it is presented separately (without the dedicated arena). Classification under heading 9504 as an article for parlour games is therefore excluded. The article is therefore to be classified under CN code 9503 00 95 as other toys of plastics. |