{
  "url": "https://openlegislation.uk/eu-regulation-2014-199/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-199/annex.json",
  "legislation": "eur/2014/199",
  "legislation_title": "Commission Implementing Regulation (EU) No 199/2014 of 28 February 2014 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-199",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "The image is for information purposes only.\nDescription of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\nA product in the form of a stylised giraffe (approximately 36 cm high and weighing approximately 820 g), consisting of a soft, textile exterior filled with various materials. The head is filled with a soft textile material while the body and limbs contain a loose millet and lavender filling (which cannot be taken out for use as a separate cushion).\nThe product can be heated in either a microwave or a traditional oven and also cooled in either a fridge or a freezer in order to be used as a heating or cooling cushion.\nSee image.\n9503 00 41\nClassification is determined by the general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9503 00 and 9503 00 41.\nGiven its design and presentation, the product is basically intended for entertaining children and adults (see also the Harmonized System Explanatory Notes to Chapter 95, General, and to heading 9503, letter (D)). Any other use based on its warming or cooling capacity is considered subsidiary to its entertainment value. The product is therefore considered to be a toy of heading 9503. Classification on the basis of one of its constituent materials (for example, as millet under heading 1008 or as other made-up textile article under heading 6307) is therefore excluded.\nThe product is therefore to be classified as a stuffed toy representing an animal under CN code 9503 00 41.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The image is for information purposes only."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/199/annex",
    "retrieved_at": "2026-11-01T14:47:55.294145+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."
}