{
  "url": "https://openlegislation.uk/eu-regulation-2012-1170/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-1170/annex.json",
  "legislation": "eur/2012/1170",
  "legislation_title": "Commission Implementing Regulation (EU) No 1170/2012 of 3 December 2012 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-1170",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "The photograph is purely for information.\nDescription of the goods\nClassification(CN-code)\nReasons\n(1)\n(2)\n(3)\nAn article consisting of a garland of artificial flowers of different colours, an imitation of a so-called ‘lei’.\nEach flower consists of two single coloured pieces of woven textile material cut in the form of flower petals. Each flower is separated from the next flower by a transparent plastic tube imitating the flower-stem. A thin thread links the plastic tubes and the flowers to form a circle with a diameter of approximately 30 cm imitating a circular flower garland.\n(see photograph No 662)\n6702 90 00\nClassification is determined by General Rules 1, 3(a) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 6702 and 6702 90 00.\nThe article resembles a garland of flowers and is designed to be worn around the neck as an imitation of a ‘lei’.\nThe article is not excluded by Note 3(b) to Chapter 67, because the artificial flowers are not obtained in one piece, since each flower consists of two pieces of textile material cut in the form of flower petals, and because assembling the petals and stems by means of a thin thread is a similar method to binding, glueing or fitting the parts into one another. The article resembles in form a natural product (see also the HS Explanatory Notes to heading 6702, (1) and (3)), regardless of whether the details exactly match the natural product.\nClassification under heading 7117 as imitation jewellery is excluded as the article is not an imitation of jewellery but an imitation of a flower garland that is worn around the neck, a so-called ‘lei’. Therefore, the article is not covered by the terms of heading 7117 (imitation jewellery).\nClassification under heading 9505 as festive, carnival or other entertainment article is also excluded as the article is not exclusively designed, manufactured and recognised as a festive article. It does not contain any imprints, ornaments, symbols or inscriptions and accordingly is not to be used for a specific festivity (see also the CN Explanatory Notes to heading 9505). Moreover, the ‘lei’ serves to decorate a person and not a room, table etc. It is neither a part of a fancy dress that is used for carnival (see also the HS Explanatory Notes to heading 9505, (A) (1) and (3)).\nClassification under heading 6307 as other made-up textile article is also excluded, because heading 6702 (articles made of artificial flowers) is the heading providing the more specific description within the meaning of General Rule 3(a) for the interpretation of the Combined Nomenclature.\nThe article is therefore to be classified under CN code 6702 90 00 as ‘article made of artificial flowers, of other materials than plastics’.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The photograph is purely for information."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2012/1170/annex",
    "retrieved_at": "2026-11-01T14:48:58.218515+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}