Kapitel 47-49

Kap. 47

Inga slutsatser från Tullkodexkommittén för detta kapitel.

Kap. 48

4811 59 00 (8305 10 00)

Lever-arch mechanism

The Committee concluded that:

Goods in the form of components for a file binder of CN code 4820 30 00 imported in a single shipment presented for customs clearance in the same quantity and at the same time.
The components are:

 
Reasons:

Classification under CN code 4820 30 00 as an unassembled or disassembled file binder by application of GIR 2(a) is excluded, as the paperboard sheet, in the condition as imported, requires further processing (such as welding of spine pockets, clinching of the cardboard sheet so that it can be folded, application of metal slots, finger ring and edge protectors) before becoming a component of a file binder.

The 2 components are, therefore, to be classified separately.

The LAM is to be classified under CN code 8305 10 00 as a fitting for loose-leaf binders or files by application of GIR 1 and 6.

The paperboard sheet is to be classified under CN code 4811 59 00 as other paperboard coated with plastics, not bleached, by application of GIR 1 and 6.

4819 50 00

Gift Box

The Committee concluded that:

The parallelepiped shaped solid cardboard gift box covered with a sheet of paper printed with decorative patterns and designed to accommodate four cosmetic products (a 40 ml body lotion, a 50 ml body cream, a 20 ml eau de parfum and a 100 ml eau de parfum), fitted inside with a cardboard frame to accommodate the cosmetic products with specific dimensions is to be classified CN code 4819 50 00 as other packing containers, including record sleeves by application of GIRs 1 and 6. The article is to be used for packing, transport and function as a gift box for cosmetic products, and also has a decorative value, within the meaning of the HSEN to heading 4819, (A), first paragraph. Although the cardboard inlay (which is solid and does not easily distort) is designed to accommodate cosmetic products with specific dimensions, it holds the cosmetic products in place during transport and the special design of the box allows to offer the cosmetic products as a present, it is not designed for long-term use. Consequently, classification in heading 4202 is excluded as the article is not designed for long-term use to store cosmetic products, but rather to be used as a promotional gift box. (CCC 272).

4823

Vertical garlands, made of bats/ghosts of paper

The Committee concluded that:

Vertical garlands, made of bats/ghosts of paper, cannot be classified as festive articles under CN code 9505 90 00, because according to the CNEN to heading 9505 the articles must be exclusively designed and recognized as articles of a specific festivity (Halloween). They are neither recognizable as a characteristic symbol of Halloween (like for example, a Halloween pumpkin) nor do they have imprints, ornaments or inscriptions that manifest their intended use for Halloween. (CCC 205)

Kap. 49

4901 (Classification statement)

Travel guide 

The Committee concluded that:

A book (guide) comprising principally tourist information on a country or a town and with a minimum of (price) information on hotels, restaurants and alike, but without promotional listings of specific operators or full-page advertisements, is not to be considered as tourist propaganda essentially devoted to advertising. Such a book is classifiable in heading 4901.

The book mentioned in Regulation 2087/92 (item 3) is classifiable in heading 4911 as the price comprises entrance tickets and the book has full-page advertisements.
(CCC 329)

Jfr 4911

4911

Travel guide

The Committee concluded that:

A book (guide) comprising principally tourist information on a country or a town and with a minimum of (price) information on hotels, restaurants and alike, but without promotional listings of specific operators or full-page advertisements, is not to be considered as tourist propaganda essentially devoted to advertising. Such a book is classifiable in heading 4901.

The book mentioned in Regulation 2087/92 (item 3) is classifiable in heading 4911 as the price comprises entrance tickets and the book has full-page advertisements.
(CCC 329)

Jfr 4901

4911 91 00

Paper stickers

The Committee concluded that:

A rectangular self-adhesive sheet of paper (7 x 15 cm) with 24 printed illustrations (pictures), so-called "stickers", featuring animals and other objects. The sheet is placed on a backing paper coated with plastics.
The "stickers", when detached, are used for decoration.

The product is printed matter exclusively representing pictures and is used for decorative purposes. By application of General Interpretative Rules 1 and 6, it is therefore to be classified under CN code 4911 91 00. (See also the HS Explanatory Notes to heading 4911, (10)). (CCC 52).