Commission Implementing Regulation (EU) No 671/2013
Of 9 July 2013 — CELEX 32013R0671
Description of the goods
An article consisting of flat cloth, measuring approximately 26 cm × 32 cm, composed of various textile materials, in the shape of a bird. The main part of the article is made of a single layer of long-looped pile fabric with a sewn-on crown-shaped wing of woven textile material on one side. On the other side, the long-looped pile fabric is bordered by a sewn-on ribbon of woven textile material. A piece of triangular shaped woven fabric is sewn on to the long-looped pile fabric and represents the beak. The eyes are printed on looped tabs and two pieces of woven textile fabric cut in the form of feet are sewn on to the pile fabric. A textile material decoratively cut represents the tail. Varicoloured numbered tabs, loops and strips of woven textile material are attached to the upper edge of the pile fabric.
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Notes 7(f) and 8(a) to Section XI, subheading note 2(A) to Section XI, Note 1 to Chapter 63 and the wording of CN codes 6307, 6307 90 and 6307 90 10. The article is not intended essentially for the amusement of babies or small children, as neither the form of the article, nor the numbering and the labels are recognizable as such by them, but it serves rather as a comfort cloth. Therefore, the article cannot be classified as ‘other toys’ under heading 9503 (see also the Harmonized System Explanatory Notes to heading 9503 (D) first paragraph). The product is therefore to be classified under CN code 6307 90 10, as ‘other made-up articles — knitted or crocheted’.