Official Journal of the European Union

C 164/3


(Classification of goods)

(2007/C 164/02)

Explanatory notes adopted in accordance with the procedure defined in Article 10(1) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1)

The explanatory notes to the Combined Nomenclature of the European Communities (2) shall be amended as follows:

On page 354, insert the following text:

‘8701 90 11 to 8701 90 90


These subheadings include so-called “all terrain vehicles”, designed to be used as tractors, with the following characteristics:

a single seat for the driver;

a standard towing hitch;

steered by means of a handlebar with two grips incorporating the controls;

steering is achieved by turning the two front wheels and is based on a motor-car-type steering system (Ackerman principle);

brakes on all wheels;

an automatic clutch and a reverse gear;

an engine specially designed for use in difficult terrain and capable in low ratio of delivering sufficient power to tow attached equipment;

the power is transmitted to the wheels by shafts and not with a chain;

the tyres fitted to all the vehicles have a deep tread design suitable for rough terrain;

a towing capacity of a non-braked trailer of twice their own weight or more.

If they meet all of the above characteristics and are in accordance with the Explanatory Notes to subheading 8701 90 11 to 8701 90 50, the vehicles are to be classified as agricultural or forestry tractors. Otherwise they fall under subheading 8701 90 90.

If they do not meet the above characteristics, the so-called “all terrain vehicles” are to be classified in heading 8703.

These subheadings also exclude so-called “Quads” (heading 8703 or subheading 9503 00 10 (see the Explanatory Notes to this subheading)).’

On page 372, insert the following text:


Other furniture and parts thereof

Tables made of different materials are classified according to the material of which the support (legs and frame) is made, unless, by application of General Rule 3 (b) for the interpretation of the Combined Nomenclature, the material from which the top is made gives the table its essential character, for example by being of a higher value (this could be the case if the top is made of precious metal, glass, marble, rare wood).’

On page 375, insert the following text:


Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes.

In addition to the HS Explanatory Notes to heading 9505, (A), products to be classified as festive articles must be of a decorative value (design and ornament) and exclusively designed, manufactured and recognised as festive articles. These products are used during a specific day or period during the year.

These products are according to their construction and design (imprints, ornaments, symbols or inscriptions) intended to be used for a specific festivity.

A “festivity” is a specific day or period during the year set aside by a community with characteristic symbols and associated customs. Some of these festivals began in antiquity with the ritual observance of specific religious events; others are accorded wide celebration and are important in national life. Examples of such events are Christmas, Easter, Halloween, St. Valentine, birthdays and weddings.

The following products are also considered to be festive articles:

figurines decorated with festive outfits, representing seasonal themes or engaged in seasonal activities;

artificial Halloween pumpkins (whether smiling or not);

articles traditionally used at Easter festivities (for example, artificial Easter eggs (not used for packing purposes), yellow Easter chicks and Easter bunnies);

printed paper decorations, which are associated with a particular festivity, to put around cakes;

ceramic articles having festive designs and decorative functions.

Articles with utilitarian functions are excluded, even if they have the design or ornamentation appropriate to a specific festivity.

This heading does not include:


toys, including stuffed animals and games;


permanent magnets with decoration (so-called “fridge magnets”);


photo frames;


artificial Easter eggs used for packing purposes;


statues of angels;


miniature shaped decorations (for example, in the form of a handbag or a bell) used as packaging for chocolate or candies;


containers and boxes (for example, in the form of a Christmas tree or Father Christmas);


candle light holders with festive decorations;


ceramic articles having festive designs and utilitarian functions;


tablecloths, table covers and serviettes having festive decorations;


clothes and costumes.’

(1)  OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation (EC) No 580/2007 (OJ L 138, 30.5.2007, p. 1).

(2)  OJ C 50, 28.2.2006, p. 1.