On 9 April 2009, Regulations classifying two types of goods for customs purposes were published in the EU's Official Journal. Both will be of interest to traders, as they concern product-types which are popularly exported from Hong Kong and the Chinese mainland to the EU, namely, toys and electronic items. The first product is a toy kit comprising plastic costume jewellery and other items for children, and the second a digital apparatus for recording and reproducing sound and images in various formats.
Both Regulations interpret the customs rules of the Combined Nomenclature (CN), to allocate a CN classification code to the goods concerned. The CN code determines how goods will be treated for the purposes of the EU's Common Customs Tariff and will also ensure that goods are noted for the purpose of collating EU trade statistics. Each CN subheading has an eight digit code, the first six digits relating to the headings and subheadings of the harmonized system nomenclature and the seventh and eighth digits identifying the CN subheadings.
The toy kit referred to in Regulation 299/2009 is a children's craft set for imitation jewellery put up for retail sale in a cardboard box and comprises:
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various plastic beads and pieces of costume jewellery for threading;
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a roll of synthetic thread string;
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magnetic cubes;
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instructions; and
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a drawstring pouch made of fabric.
The kit allows children to use magnetic cubes which can be modified to create different types of jewellery. The pouch is intended to store the jewellery and the kit components. The Regulation classifies the kit under CN code 9503 00 70. The CN heading is 9503 as the kit is considered to be a toy set (heading 9503) and not imitation jewellery (heading 7117), as once assembled the product has the appearance and characteristics of a toy. The set is therefore to be classified as "other toys, put up in sets or outfits" under CN code 9503 00 70.
Full details of Regulation 299/2009 can be found at:
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:095:0037:0038:EN:PDF
The electronic apparatus referred to in Regulation 295/2009 is a set put up for retail sale comprising digital apparatus in its own housing for the recording and reproducing of sound and images in various formats, capable of receiving data from various sources (for example, satellite television receivers, automatic data-processing machines, video camera recorders) and various elements such as connector cables, a CD-ROM, a manual, screws and a screwdriver.
The apparatus incorporates a printed circuit board with active and passive elements (necessary for sound and video recording and reproducing), including a microprocessor. It is equipped with a number of interfaces, namely a USB port, a VGA and audio and video ports. The apparatus is also equipped with control buttons and an infrared receiver for a remote control and is designed to incorporate a hard disk.
The apparatus is classified under CN code 8521 90 00. This classification code has been elected since the apparatus is considered to have the essential character of a complete or finished product of heading 8521, as a video recording or reproducing apparatus.
Despite the product not incorporating a hard disk, it was deemed to be a finished product and classification under heading 8522 as a part suitable for use solely or principally with an apparatus of heading 8521 was excluded. The screwdriver is to be classified with the apparatus, for the assembly or maintenance thereof.
Full details of Regulation 295/2009 can be found at:
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:095:0007:0008:EN:PDF
From 30 April 2009, the Member State authorities will uniformly apply the classifications set out in both Regulations, so Hong Kong traders involved in the export of these goods should take note of the applicable CN codes.
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