Commission Implementing Regulation (EU) 2015/352
Of 2 March 2015 — CELEX 32015R0352
Description of the goods
A stuffed article made of fabric representing an animal, approximately 15 cm high, with a built-in musical module. The music is activated by pulling a string at the bottom of the article. See image (*1).
Reasons
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9503 00 and 9503 00 41. The article is composite goods made up of different components; the stuffed toy animal and the musical module. The article can be used by children as a toy without activating the music and the stuffed toy animal therefore gives the article its essential character. In addition, articles that incorporate a musical mechanism but which are essentially utilitarian in function are generally classified in the same heading as the corresponding articles not incorporating a musical mechanism and not as musical boxes (see also the Harmonized System Explanatory Notes to heading 9208, group (A), second paragraph). Classification under CN code 9503 00 55 as toy musical instruments and apparatus (including musical boxes) is consequently excluded. The article is therefore to be classified under CN code 9503 00 41 as stuffed toy representing an animal.