Commission Implementing Regulation (EU) No 1111/2012
Of 23 November 2012 — CELEX 32012R1111
Description of the goods
An article in the form of nine cut-out printed stickers of paperboard, featuring various insects and other small creatures and decorated with artificial stones and glitter, on a sheet of plastic measuring approximately 30 × 30 cm. Each sticker is fitted with a self-adhesive strip and can be fixed to a chosen surface. It is possible subsequently to move the sticker to another surface. The stickers are used for decoration. (*1) See image.
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 12 to Chapter 48 and by the wording of CN codes 4911 and 4911 91 00. By virtue of Note 12 to Chapter 48, paperboard printed with motifs, characters or pictorial representations where those are not merely incidental to the primary use of the goods, fall under Chapter 49. The article is printed matter exclusively representing pictures, and it is used for decoration purposes. Classification under heading 4823 as other paperboard is therefore excluded. Self-adhesive printed stickers designed to be used for decoration are covered by heading 4911 (see also the HS Explanatory Notes to heading 4911, point (10)). The article is therefore to be classified under CN code 4911 91 00 as other printed pictures.