Commission Implementing Regulation (EU) 2023/1420
Of 4 July 2023 — CELEX 32023R1420
Description of the goods
A plate made of fine bone china, with a delicate glaze, decorated with a letter in an artistic typography. The plate is of a diameter of approximately 20 cm. The plate may be used as tableware or as a wall decoration (using plate hangers, not present at the time of importation).
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 plate 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 an ornamental article 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 plate 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 plate is to be classified under CN code 6911 10 00 as tableware and kitchenware, of porcelain or china.