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11.5.2012 Official
Journal
of
the
European
Union L
124/13
COMMISSION IMPLEMENTING REGULATION (EU) No 400/2012
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 issued by the customs authorities of
Member States in respect of the classification of goods
Having regard to the Treaty on the Functioning of the European
in the Combined Nomenclature and which is not in
Union,
accordance with this Regulation, can, for a period of
three months, continue to be invoked by the holder,
under Article 12(6) of Council Regulation (EEC)
Having regard to Council Regulation (EEC) No 2658/87 of
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 HAS ADOPTED THIS REGULATION:
Nomenclature annexed to Regulation (EEC) No 2658/87,
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
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
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, 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 124/14
EN
Official Journal of the European Union
11.5.2012
ANNEX
Description of the goods
Classification
(CN code)
Reasons
(1) (2) (3)
An article having the shape of an almost square,
4202 12 50
Classification is determined by General Rules 1
stylised elephant, measuring approximately
and 6 for the interpretation of the Combined
32 × 48 × 24 cm, consisting of two halves that
Nomenclature, Note 1(d) to Chapter 95, and the
are made of moulded, rigid plastic. It has four
wording of CN codes 4202, 4202 12 and
wheels and a removable shoulder strap that can
4202 12 50.
also be used to pull the article along.
The article has the objective characteristics of
The two halves are held together by an integral
suitcases of heading 4202, for example the
hinged seam across the bottom and by two
moulded rigid plastic material, the hinges, the
security snap closures at its opposite ends,
closure system, the straps, separation flap and
which stop the article from opening immediately
pockets, the wheels and the fact that it is
all the way. The hinges allow the two halves of
shaped and can be used as a container that
the article to lie flat on the ground when opened.
opens like a typical hinged suitcase. These char
acteristics indicate that the article is to be
One half of the article is fitted with two textile
considered as a suitcase and not a wheeled toy.
straps forming an X when linked by a clip. It also
Therefore, classification as a wheeled toy similar
has a small flat textile pocket attached on the
to pedal cars of heading 9503 is excluded.
inside. The other half of the article is fitted with
a separation flap of textile material holding one
The article is therefore to be classified under CN
flat pocket with a zip closure. The separation flap
code 4202 12 50, as a suitcase of moulded plastic
is fixed to the side of the article, where the hinges
material.
are, and can be attached to the opposite side of
that half.
(suitcase)
(See photographs nos. 660 A and B) (*)
(*) The photographs are purely for information.
660 A 660
B

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