Commission Regulation (EC) No 299/2009
Of 8 April 2009 — CELEX 32009R0299
Description of the goods
A set put up for retail sale in a cardboard box consisting of: — various plastic beads and pieces of costume jewellery for threading, — a roll of synthetic thread string, — magnetic cubes, — instructions, and — a drawstring pouch made of fabric. The set is intended for children to make imitation jewellery which can be modified using the magnetic cubes. The pouch can be used to store both the various pieces and the imitation jewellery once it has been put together.
Reasons
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 70. The form in which the product is presented and the value of the individual components clearly indicate that the set is to be used as a toy (see also the HS Explanatory Notes to heading 9503, penultimate paragraph). Classification as imitation jewellery under heading 7117 is excluded, as the product once assembled has the appearance and characteristics of a toy. The set is therefore to be classified as other toys, put up in sets or outfits under CN code 9503 00 70.