HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 337/6
EN
Official Journal of the European Union
11.12.2012
COMMISSION IMPLEMENTING REGULATION (EU) No 1170/2012
of 3 December 2012
concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION,
(4) It
is
appropriate
to
provide
that
binding
tariff
information which has been issued by the customs auth
Having regard to the Treaty on the Functioning of the European
orities of Member States in respect of the classification of
Union,
goods in the Combined Nomenclature but which is not
in accordance with this Regulation can, for a period of
Having regard to Council Regulation (EEC) No 2658/87 of
three months, continue to be invoked by the holder,
23 July 1987 on the tariff and statistical nomenclature and
under Article 12(6) of Council Regulation (EEC) No
on the Common Customs Tariff
( 1 ), and in particular
2913/92 of 12 October 1992 establishing the
Article 9(1)(a) thereof,
Community Customs Code ( 2 ).
Whereas:
(5) The
Customs
Code
Committee
has
not
issued
an
opinion
within the time limits set by its chairman,
(1) In
order
to
ensure
uniform
application
of
the
Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
HAS ADOPTED THIS REGULATION:
it is necessary to adopt measures concerning the classifi
cation of the goods referred to in the Annex to this
Article 1
Regulation.
The goods described in column (1) of the table set out in the
Annex shall be classified within the Combined Nomenclature
(2) Regulation
(EEC)
No
2658/87
has
laid
down
the
general under the CN code indicated in column (2) of that table.
rules for the interpretation of the Combined Nomen
clature. Those rules apply also to any other nomenclature
Article 2
which is wholly or partly based on it or which adds any
additional subdivision to it and which is established by
Binding tariff information issued by the customs authorities of
specific provisions of the Union, with a view to the
Member States, which is not in accordance with this Regulation,
application of tariff and other measures relating to
can continue to be invoked for a period of three months under
trade in goods.
Article 12(6) of Regulation (EEC) No 2913/92.
Article 3
(3) Pursuant
to
those
general
rules,
the
goods
described
in
column (1) of the table set out in the Annex should be
This Regulation shall enter into force on the twentieth day
classified under the CN code indicated in column (2), by
following that of its publication in the Official Journal of the
virtue of the reasons set out in column (3) of that table.
European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 3 December 2012.
For the Commission,
On behalf of the President,
Algirdas EMETA
Member of the Commission
( 1 ) OJ L 256, 7.9.1987, p. 1.
( 2 ) OJ L 302, 19.10.1992, p. 1.

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EN
11.12.2012 Official
Journal
of
the
European
Union
L
337/7
ANNEX
Description of the goods
Classification
(CN-code)
Reasons
(1) (2) (3)
An article consisting of a garland of artificial
6702 90 00 Classification
is
determined
by
General
Rules
flowers of different colours, an imitation of a
1, 3(a) and 6 for the interpretation of the
so-called ‘lei’.
Combined Nomenclature and the wording of
CN codes 6702 and 6702 90 00.
Each flower consists of two single coloured
pieces of woven textile material cut in the
The article resembles a garland of flowers and
form of flower petals. Each flower is
is designed to be worn around the neck as an
separated from the next flower by a trans
imitation of a ‘lei’.
parent plastic tube imitating the flower-stem.
A thin thread links the plastic tubes and the
The article is not excluded by Note 3(b) to
flowers to form a circle with a diameter of
Chapter 67, because the artificial flowers are
approximately 30 cm imitating a circular
not obtained in one piece, since each flower
flower garland.
consists of two pieces of textile material cut
in the form of flower petals, and because
(see photograph No 662) (*)
assembling the petals and stems by means
of a thin thread is a similar method to
binding, glueing or fitting the parts into one
another. The article resembles in form a
natural product (see also the HS Explanatory
Notes to heading 6702, (1) and (3)),
regardless of whether the details exactly
match the natural product.
Classification under heading 7117 as
imitation jewellery is excluded as the article
is not an imitation of jewellery but an
imitation of a flower garland that is worn
around the neck, a so-called ‘lei’. Therefore,
the article is not covered by the terms of
heading 7117 (imitation jewellery).
Classification under heading 9505 as festive,
carnival or other entertainment article is also
excluded as the article is not exclusively
designed, manufactured and recognised as a
festive article. It does not contain any
imprints, ornaments, symbols or inscriptions
and accordingly is not to be used for a
specific festivity (see also the CN Explanatory
Notes to heading 9505). Moreover, the ‘lei’
serves to decorate a person and not a room,
table etc. It is neither a part of a fancy dress
that is used for carnival (see also the HS
Explanatory Notes to heading 9505, (A) (1)
and (3)).
Classification under heading 6307 as other
made-up textile article is also excluded,
because heading 6702 (articles made of
artificial flowers) is the heading providing
the more specific description within the
meaning of General Rule 3(a) for the inter
pretation of the Combined Nomenclature.
The article is therefore to be classified under
CN code 6702 90 00 as ‘article made of
artificial flowers, of other materials than
plastics’.
(*) The photograph is purely for information.

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L 337/8
EN
Official Journal of the European Union
11.12.2012
662

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Document Outline

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