Commission Implementing Regulation (EU) No 757/2014
Of 10 July 2014 — CELEX 32014R0757
Description of the goods
A box of steel with dimensions of approximately 22,5 × 16,5 × 5,5 cm, with a wall thickness of more than 0,5 mm and of a capacity of less than 50 l. The box has a lid that is fixed to it by means of hinges and a closing system on the other side of the hinges. On the side of the closing system the box has a handle. There are relief-like images of biscuits and cartoon animals on the lid and the bottom of the box. The box has no internal fitting. See photographs A and B (*1).
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN code 7326, 7326 90 and 7326 90 98. Given its objective characteristics, including its plain interior and small size, the product is not considered to be a suitcase, an executive-case or a briefcase of heading 4202. The product is not specially shaped or internally fitted to contain particular tools with or without their accessories (see also the Harmonised System Explanatory Notes (HSEN) to heading 4202, third paragraph). Classification under heading 4202 is therefore excluded. Because of its objective characteristics, namely the absence of any elements allowing to identify it as an adequate sales packing for specific consumer goods, classification of the product as a box under heading 7310 is also excluded (see also the HSEN to heading 7310, second paragraph). The product is therefore to be classified under CN code 7326 90 98 as other articles of iron and steel.