Commission Implementing Regulation (EU) 2016/1758
Of 28 September 2016 — CELEX 32016R1758
Description of the goods
An article (so-called ‘memory card game’) comprising 20 square cards, made of cardboard and measuring approximately 60 × 60 mm. All cards have the same design/image on the reverse and various images on the face. Every card contains an image that can be paired with another card (couples contain the same image on the face). This card game is suitable for two to four players. See image (*1).
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9504 and 9504 40 00. CN code 9504 40 00 covers card games of all kinds. The form of the cards and the way they are used (held in the hand and/or placed on the table) is not relevant (see also the Harmonised System Explanatory Notes to heading to 9504, point (11)). Classification under CN code 9504 90 80 as other games is therefore excluded. Consequently, the product is to be classified under CN code 9504 40 00 as playing cards.