Commission Implementing Regulation (EU) 2021/575
Of 30 March 2021 — CELEX 32021R0575
Description of the goods
A product, presented as a set for retail sale, consisting of a plastic bottle equipped with an air pump and a nozzle (filling apparatus) along with 100 pieces of multicoloured latex balloons included inside the bottle. The filling apparatus is designed to be filled up with and contain water and is used to pump water into the balloons. When filled with water, the balloons are used as water bombs for outdoor play to entertain children/adults. (See image) (*1)
Reasons
Classification is determined by general rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9503 00 and 9503 00 99. The product is, based on its objective characteristics and properties, intended to be used for the amusement of persons when playing a water battle with filled balloons. It is a set put up for retail sale, in which the component giving the set its essential character cannot be determined. It is to be classified under the heading that occurs last in numerical order among those that equally merit consideration. The balloons are covered by heading 9503. Consequently, classification under heading 8414 or 8424 according to the filling apparatus is excluded. The product is therefore to be classified under heading 9503. Consequently, the product is to be classified under CN code 9503 00 99 as other toys.