Commission Implementing Regulation (EU) 2015/1384
Of 10 August 2015 — CELEX 32015R1384
Description of the goods
An article (‘puzzle book’) consisting of puzzles, educative texts, maps and other illustrations bound together, made of cardboard and measuring approximately 34 × 24 cm, with 14 pages. Every other page contains a puzzle with approximately 40 pieces, showing a map with information and illustrations on a single-coloured background. The puzzles relate to, and complete, the educative texts, maps and illustrations on the opposite pages. (See photograph) (*1)
Reasons
Classification is determined by general rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 9503 00 and 9503 00 69. The article is prima facie classifiable under heading 4901 as a printed book or similar printed matter, or under heading 9503 as a puzzle. However, neither of the two headings can be regarded as providing a more specific description of the article within the meaning of GIR 3(a). As it cannot be established whether the educative texts, maps and illustrations (heading 4901) or the puzzles (heading 9503) give the article its essential character within the meaning of GIR 3(b), the article has to be classified under the heading which occurs last in numerical order among those which equally merit consideration. Consequently, the article is classified under CN code 9503 00 69 as other puzzles.