HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 166/20
EN
Official Journal of the European Union
27.6.2012
COMMISSION IMPLEMENTING REGULATION (EU) No 554/2012
of 19 June 2012
concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION,
authorities of Member States in respect of the classifi
cation of goods in the Combined Nomenclature but
Having regard to the Treaty on the Functioning of the European
which is not in accordance with this Regulation can,
Union,
for a period of three months, continue to be invoked
by the holder, under Article 12(6) of Council Regulation
Having regard to Council Regulation (EEC) No 2658/87 of
(EEC) No 2913/92 of 12 October 1992 establishing the
23 July 1987 on the tariff and statistical nomenclature and
Community Customs Code ( 2 ).
on the Common Customs Tariff
( 1 ), and in particular
Article 9(1)(a) thereof,
(5) The
measures
provided
for
in
this
Regulation
are
in
accordance with the opinion of the Customs Code
Whereas:
Committee,
(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
Regulation.
Article 1
The goods described in column (1) of the table set out in the
(2)
Regulation (EEC) No 2658/87 has laid down the general
Annex shall be classified within the Combined Nomenclature
rules for the interpretation of the Combined Nomen
under the CN code indicated in column (2) of that table.
clature. Those rules apply also to any other nomenclature
which is wholly or partly based on it or which adds any
additional subdivision to it and which is established by
Article 2
specific provisions of the Union, with a view to the
application of tariff and other measures relating to
Binding tariff information issued by the customs authorities of
trade in goods.
Member States, which is not in accordance with this Regulation,
can continue to be invoked for a period of three months under
(3) Pursuant
to
those
general
rules,
the
goods
described
in Article 12(6) of Regulation (EEC) No 2913/92.
column (1) of the table set out in the Annex should be
classified under the CN code indicated in column (2), by
virtue of the reasons set out in column (3) of that table.
Article 3
This Regulation shall enter into force on the twentieth day
(4) It
is
appropriate
to
provide
that
binding
tariff following that of its publication in the Official Journal of the
information which has been issued by the customs
European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 19 June 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
27.6.2012 Official
Journal
of
the
European
Union L
166/21
ANNEX
Description of the goods
Classification
(CN code)
Reasons
(1) (2) (3)
A decorative sprig consisting of artificial
6702 90 00 Classification
is
determined
by
General
flowers (poinsettias), foliage and fruit
Rules 1 and 6 for the interpretation of
(conifer twigs and berries). It is made of
the Combined Nomenclature and by the
brocaded textile material, plastics and a
wording of CN codes 6702 and
metal wire.
6702 90 00.
The product is to be used as a candle
The sprig is not to be considered as a
decoration. It is presented without the
festive article of heading 9505 as it is not
candle and candle holder.
exclusively designed, manufactured and
recognised as a festive article. It does not
(*) See image.
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).
Classification under heading 9505 as a
festive article is therefore excluded.
It is therefore to be classified under
CN code 6702 90 00 as an article made
of artificial flowers, foliage and fruit of
other materials.
(*) The image is purely for information.

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