Description of the goods | Classification CN code | Reasons |
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(1) | (2) | (3) |
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1.Round coniferous timber, milled to a constant diameter along the entire length, cut across the grain, one end of which has been pointed, of the kind used in horticultural landscaping, for constructing garden fences, enclosures, screens, etc. | 44071099 | Classification is determined by the provisions of general rules 1 and 6 for the interpretation of the combined nomenclature, as well as the texts of CN codes 4407, 440710 and 44071099.The goods cannot be classified under headings 4403 or 4404, because they have been milled; 4409, not having been profiled; 4421, given that they are not sufficiently worked. |
2.Collapsible pallet collars consisting of four pieces of wood (2 x 2 pieces of the same length) with hinges on the ends to form a frame that is placed over the palette itself. (see photograph, case No 2) | 44219099 | Classification is determined by the provisions of general rules 1 and 6 for the interpretation of the combined nomenclature, as well as the texts of CN codes 4421, 442190 and 44219099.The goods have to be considered as parts of a pallet which cannot be classified in heading 4415 (see Harmonized System explanatory notes to headings 4415, section III and 4421, paragraph 2). |
3.Crown-shaped articles consisting of osier canes, partly decorated with artificial flowers, artificial leaves, ribbons, small representations of animals (such as a butterfly and a chicken). (See by way of example the photograph of case No 3) | 46021091 | Classification is determined by the provisions of general rules 1, 3b and 6 for the interpretation of the combined nomenclature, note 1 to chapter 6 as well as the texts of CN codes 4602, 460210 and 46021091.The essential character of these articles is conferred by the woven osier. |
4.Portable radio transmitters-receivers, of the walkie-talkie type, of plastics, whether or not incorporating a morse system, of a maximum power output not exceeding 5 milliwatts ERP (effective radiated power), battery-operated, and containing neither noise supressors, channel selectors or voltmeters. | 95039031 | Classification is determined by the provisions of general rules 1 and 6 for the interpretation of the combined nomenclature, as well as the texts of CN codes 9503, 950390 and 95039031. These apparatus cannot be classified under CN code 85252090 because they do not have a power output greater than 5 milliwatts ERP and do not incorporate either noise supressors, channel selectors or voltmeters, they must be classified as toys. |
5.Bird's nest-shaped articles consisting of tressed osier canes, decorated with six chickens, artificial flowers and artificial leaves. (See photograph case No 5) | 95059000 | Classification is determined by the provisions of general rules 1 and 6 for the interpretation of the combined nomenclature, as well as the texts of CN codes 9505, 950590 and 95059000, as it consists of a decorative article; the presence of chickens clearly links it to the Easter festivities. |
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