Explanatory Notes to the Combined Nomenclature of the European Union
(2019/C 387/04)
Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:
On page 412:
The following text and photographs are inserted as second paragraph to the explanatory note to subheadings 9503 00 35 and 9503 00 39:
‘These subheadings also include building blocks.
Due to their objective characteristics the blocks are designed for building a structure. They may include, for example, pins and holes to hold them together or may merely comprise plain surfaces which are placed one on the other.
Examples of building blocks:
Example of blocks having a rim that fits into the opening of another block to build a structure (tower):
See also the HS Explanatory Notes to heading 9503(D) (iii).
See also the CN Explanatory Notes to subheadings 9503 00 61 and 9503 00 69 and to subheadings 9503 00 95 and 9503 00 99.’
On page 412:
The following text and photograph are inserted:
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‘9503 00 61 and 9503 00 69 |
Puzzles These subheadings include puzzles comprising blocks in the form of cubes. Example of cubes that display part of a different puzzle on each of their six sides:
See also the example of a puzzle in the form of cubes classified in Commission Regulation (EC) No 1056/2006 of 12 July 2006. See also the CN Explanatory Notes to subheadings 9503 00 95 and 9503 00 99.’ |
On page 413:
The following text and photographs are inserted:
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‘9503 00 95 and 9503 00 99 |
Other These subheadings include blocks in the form of cubes displaying different images (for example, numbers, letters, patterns, images of animals). They are designed for the amusement of small children. Contrary to building blocks they are not designed with the objective of building a structure. Example of a toy consisting of several cubes displaying different images on each of their sides:
The cubes displayed in the photographs are not classified as a puzzle, because the cubes primarily serve other purposes (counting, amusement etc.). Only one of the six sides of each cube serves as a puzzle. These subheadings do not include:
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(1) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).