Commission Implementing Regulation (EU) 2016/302
Of 25 February 2016 — CELEX 32016R0302
Description of the goods
An article in the form of a plastic drawing board measuring approximately 31 cm × 32 cm, with a bright layered plastic magnetic surface for drawing and erasing. The surface is surrounded and held by a plastic frame. There is a drawing pen made of plastics with a metal tip attached by a string to the board which is pressed on the surface and produces pictures, letters, etc. using the magnetic property of the surface. There are four small magnetic stamps made of plastics loosely laid in the plastic frame, with which figures can be stamped on the surface. The erasing function works by lifting the upper layer of the plastics; the mechanism for lifting the upper layer is built-in at the bottom of the drawing board and disconnects the magnetic function. The article is designed for the entertainment of children. See image (*1).
Reasons
Classification is determined by general rules 1, 3(a), 3(b) and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 9503 00 and 9503 00 95. Classification as a slate or board, with writing or drawing surfaces under heading 9610 is excluded, as the article is not to be used for writing or drawing with slate pencils, chalks, felt or fibre-tipped markers (see also the Harmonized System Explanatory Notes (HSEN) to heading 9610). The article has the characteristics of a toy of heading 9503. As heading 9503 provides the most specific description, classification under heading 3926 as other articles of plastics is also excluded. The article is a composite article within the meaning of GIR 3(b). It consists of plastics and a magnetic surface, which together form a whole (see also the HSEN to GIR 3(b), (IX)). The frame and surface are made of plastics. The plastic components dominate and give the article its essential character within the meaning of GIR 3(b). Consequently, the article is to be classified under CN code 9503 00 95 as other toys of plastics.