Commission Implementing Regulation (EU) 2023/1419
Of 4 July 2023 — CELEX 32023R1419
Description of the goods
A mini-cup set (4 cups) made of fine bone china, with a delicate glaze, decorated with numbers in an artistic typography. The cups do not have handles. They are of a height of approximately 6 cm and of a diameter of approximately 5,5 cm. The cups may be used as tableware or as a decoration (for example, for flowers or candles).
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6911 and 6911 10 00. Due to its objective characteristics, the mini-cup set is tableware. By its appearance and intended use, it fulfils the scope of heading 6911, which covers tableware, kitchenware, other household articles and toilet articles, of porcelain or china. Classification under heading 6913 as ornamental articles is excluded as this heading covers tableware and other domestic articles only if the usefulness of the articles is clearly subordinate to their ornamental character. The mini-cup set is designed essentially to serve useful purposes, and its decoration is secondary and does not impair the usefulness. Therefore, it serves a useful purpose no less efficiently than its plainer counterparts (see the Harmonised System Explanatory Notes to heading 6913, item (B)). Consequently, the mini-cup set is to be classified under CN code 6911 10 00 as tableware and kitchenware, of porcelain or china.