Commission Regulation (EU) No 153/2010
Of 23 February 2010 — CELEX 32010R0153
Description of the goods
A product in the form of a so-called ‘pop-up book’ incorporating printed pages of paperboard, two of them with a limited text related to the playing activity. It has six other pages which, when opened, produce a three-dimensional representation of several sections of a space station. It also incorporates a page with press-out, stand-up figures made from paperboard which can be inserted into different parts of the space station.
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(c) to Chapter 49 and by the wording of CN codes 9503 00 and 9503 00 99. In view of its characteristics (construction), the intended use of the product is essentially for playing. Children’s picture books, incorporating stand-up or movable figures or cut-out portions, are to be classified under heading 4903 (Children’s picture, drawing or colouring books), unless the article is essentially a toy. Articles being a toy are excluded from heading 4903 and are to be classified in Chapter 95 (see also the Harmonised System Explanatory Notes to heading 4903). Articles of Chapter 95 are excluded from Chapter 49 by virtue of Note 1(c) to Chapter 49. The product is therefore to be classified under heading 9503 as a toy.