Article 1The 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.

Article 2Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.

Article 3This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the 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 ŠemetaMember of the CommissionANNEX

The photograph is purely for information.

Description of the goods	Classification(CN code)	Reasons
(1)	(2)	(3)
A conical shaped article (approximately 40 cm high), made by sewing 2 nonwoven triangle shaped panels of red textile material together, with an applied trim of [] white colour at the base, and a white bobble at the top.(headgear)(See photograph no. 658)	65050090	Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6505 and 65050090.Apart from dolls' hats, other toy hats or carnival articles, hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use, are classified in Chapter 65 (see also the Harmonized System Explanatory Notes to Chapter 65, General, first paragraph).Headgear made up from lace, felt or other textile fabric in the piece is classified within heading 6505 (see also the Harmonized System Explanatory Notes to heading 65.05, first paragraph).By virtue of Note 1(o) to Section XI (Textiles and Textile Articles), headgear of Chapter 65 is excluded from that Section.Textile articles that have a utilitarian function are excluded from Chapter 95, even when they have a festive design (see also the Harmonized System Explanatory Notes to heading 95.05, point (A), last paragraph). Classification under subheading 95051090 as other articles for Christmas festivities is therefore excluded.The article clearly has the characteristics of headgear and is designed to be worn as such.The article is therefore to be classified under CN code 65050090 as headgear.

Amendments and corrections
June 4, 2013	Modified by 32013R0441 - detail
May 31, 2012	Entry into force - Date pub. +20 See Art 3

Commission Implementing Regulation (EU) No 401/2012 of 7 May 2012 concerning the classification of certain goods in the Combined Nomenclature