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11.5.2012 Official
Journal
of
the
European
Union L
124/15
COMMISSION IMPLEMENTING REGULATION (EU) No 401/2012
of 7 May 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
three months, continue to be invoked by the holder,
Having regard to Council Regulation (EEC) No 2658/87 of
under Article 12(6) of Council Regulation (EEC)
23 July 1987 on the tariff and statistical nomenclature and
No 2913/92 of 12 October 1992 establishing the
on the Common Customs Tariff
( 1 ), and in particular
Community Customs Code ( 2 ).
Article 9(1)(a) thereof,
(5) The
Customs
Code
Committee
has
not
issued
an
opinion
Whereas:
within the time limit set by its Chairman,
(1) In
order
to
ensure
uniform
application
of
the
Combined HAS ADOPTED THIS REGULATION:
Nomenclature annexed to Regulation (EEC) No 2658/87,
it is necessary to adopt measures concerning the classifi
Article 1
cation of the goods referred to in the Annex to this
Regulation.
The goods described in column (1) of the table set out in the
Annex shall be classified within the Combined Nomenclature
under the CN code indicated in column (2) of that table.
(2)
Regulation (EEC) No 2658/87 has laid down the general
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
Binding tariff information issued by the customs authorities of
additional subdivision to it and which is established by
Member States, which is not in accordance with this Regulation,
specific provisions of the Union, with a view to the
can continue to be invoked for a period of three months under
application of tariff and other measures relating to
Article 12(6) of Regulation (EEC) No 2913/92.
trade in goods.
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, 7 May 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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L 124/16
EN
Official Journal of the European Union
11.5.2012
ANNEX
Description of the goods
Classification
(CN code)
Reasons
(1) (2) (3)
A conical shaped article (approximately 6505 00 90 Classification is determined by General Rules 1 and 6 for
40 cm high), made by sewing 2
the interpretation of the Combined Nomenclature and by
nonwoven triangle shaped panels of red
the wording of CN codes 6505 and 6505 00 90.
textile material together, with an applied
trim of [] white colour at the base, and a
Apart from dolls' hats, other toy hats or carnival articles,
white bobble at the top.
hats and other headgear of all kinds, irrespective of the
materials of which they are made and of their intended
(headgear)
use, are classified in Chapter 65 (see also the Harmonized
System Explanatory Notes to Chapter 65, General, first
(See photograph no. 658) (*)
paragraph).
Headgear made up from lace, felt or other textile fabric in
the piece is classified within heading 6505 (see also the
Harmonized System Explanatory Notes to heading 65.05,
first paragraph).
By virtue of Note 1(o) to Section XI (Textiles and Textile
Articles), headgear of Chapter 65 is excluded from that
Section.
Textile articles that have a utilitarian function are excluded
from Chapter 95, even when they have a festive design
(see also the Harmonized System Explanatory Notes to
heading 95.05, point (A), last paragraph). Classification
under subheading 9505 10
90 as other articles for
Christmas festivities is therefore excluded.
The article clearly has the characteristics of headgear and is
designed to be worn as such.
The article is therefore to be classified under CN code
6505 00 90 as headgear.
(*) The photograph is purely for information.
658

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