Commission Implementing Regulation (EU) 2020/517
Of 3 April 2020 — CELEX 32020R0517
Description of the goods
An article consisting of a garland of artificial fir (pine tree), with a length of approximately 5 m, and a LED light chain of approximately 60 lights, which is wrapped around the garland. The light chain is powered by a 230 V power supply. Both the garland and the light chain are made of plastics. See image (*1).
Reasons
Classification is determined by general rules (GIR) 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6702 and 6702 10 00. The article is a composite product within the meaning of GIR 3(b). Due to its objective characteristics, namely the fact that it consists of a garland of artificial fir with lights that give an additional decorative effect, the article is primarily designed to have a decorative function. In addition, the garland of artificial fir would continue to be displayed for ornamental or decorative purposes even when the lights are powered off. Therefore, the garland of artificial fir, which resembles the natural product (see also the Harmonised System Explanatory Notes to heading 6702), is the component that gives the article its essential character as a decorative article. Classification of the article under subheading 9405 40 as other electric lamps and lighting fittings is therefore excluded. Classification of the article under subheading 9505 10 as an article for Christmas festivities is also excluded, because its objective characteristics suggest that it is not exclusively used for Christmas festivities but mainly as decoration during the winter season (see additional note 1 to Chapter 95, 1(a) last paragraph). The article is therefore to be classified under CN code 6702 10 00 as artificial foliage, of plastics.