Commission Implementing Regulation (EU) No 859/2014
Of 5 August 2014 — CELEX 32014R0859
Description of the goods
Article consisting of a calendar of the perpetual type and a statuette of plastic in the form of an angel. The angel is sitting on a pedestal of plastics. The calendar is inserted in the pedestal and consists of wooden blocks and plates with the names of the months and the numbers of the days printed on them. The article is approximately 16 cm high. The statuette accounts for half of its height but is less in volume than the calendar-part of the article. See image (*1)
Reasons
Classification is determined by general rules 1 and 3(b) for the interpretation of the Combined Nomenclature (GIR) and the wording of CN code 4910 00 00. According to the objective characteristics of the article, such as the size and the prominence of the calendar component compared to that of the decorative component, it is the calendar component that gives the article its essential character within the meaning of GIR 3(b) (see also the Harmonized System Explanatory Notes (HSEN) to heading 4910, fourth paragraph). Moreover, heading 4910 covers calendars of any kind printed on any material (see also the HSEN to heading 4910, first paragraph). The article should therefore be classified under CN code 4910 00 00 as calendars of any kind.