Commission Implementing Regulation (EU) No 42/2013Show full title

ANNEX

Description of the goods	Classification(CN code)	Reasons
(1)	(2)	(3)
A plastic capsule, in two pieces, containing: a plastic spinning top with a diameter of 2,5 cm, chewing gum in the form of a sugar-coated ball with a sucrose content by weight of 69,5 % (including invert sugar expressed as sucrose).	9503 00 95	Classification is determined by General Rules 1, 5(b) and 6 for the interpretation of the Combined Nomenclature, Note 4 to Chapter 95 and by the wording of CN codes 9503 00 and 9503 00 95. The spinning top and the chewing gum cannot be considered as ‘goods put up in sets for retail sale’ under the terms of General Rule 3(b), because they are not put up together to meet a particular need or carry out a specific activity. They are not related to one another and are not intended to be used together or in conjunction with one another (the chewing gum is a consumable product, while the spinning top is to be played with). The spinning top is an article of heading 9503 combined with chewing gum of heading 1704, and the combination has the essential character of a toy (see also the CN Explanatory Notes to Note 4 to Chapter 95). As the plastic capsule is a packing material of a kind normally used for packing such goods, it should therefore be classified under the same code as the goods. It is therefore to be classified under CN code 9503 00 95 as other plastic toys.