{
  "url": "https://openlegislation.uk/eu-regulation-2015-2351/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2351/annex.json",
  "legislation": "eur/2015/2351",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/2351 of 14 December 2015 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2351",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "The image is purely for information.\nOJ C 105, 11.4.2013, p. 1.\nDescription of the goods\nClassification (CN code)\nReasons\n(1)\n(2)\n(3)\nA gardening kit presented in a plastic packing consisting of the following articles:\nClassification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR).\nThe items cannot be considered as goods put up in a set for retail sale within the terms of GIR 3 (b) as not all of them are put up together to meet a particular need or to carry out a specific activity.\nThe bag is not used for gardening, but to contain the other articles. It may be also used independently of any gardening activity.\nThe pencil is also not a gardening tool and it has its own practical use elsewhere.\nIf one or more of the articles of a ‘set’ do not meet the same particular need or are not designed to carry out the same specific activity, each article has to be classified separately (see also the Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale, Part B (II)).\nThe individual articles, as referred to in the description of the goods, are to be classified as follows:\n(a) Classification is determined by the wording of CN codes 4202, 4202 22 and 4202 22 90.\nIt is to be classified as a handbag with outer surface of textile material under CN code 4202 22 90.\n(b) Classification is determined by the wording of CN code 6216 00 00.\nThe woven textile material is considered to be the constituent material of the gloves. Therefore, they are to be classified as gloves under CN code 6216 00 00.\n(c) Classification is determined by the wording of CN codes 8201 and 8201 50 00.\nIt is to be classified as shears under CN code 8201 50 00.\n(d) Classification is determined by the wording of CN codes 8201 and 8201 10 00.\nIt is to be classified as a shovel under CN code 8201 10 00.\n(e) Classification is determined by the wording of CN codes 3926, 3926 90 and 3926 90 97.\nIt is to be classified as other articles of plastics under CN code 3926 90 97.\n(f) Classification is determined by the wording of CN codes 9609, 9609 10 and 9609 10 10.\nIt is to be classified as a pencil with lead of graphite under CN code 9609 10 10.\n(a)\n1 bag, made of woven textile fabric, with an outer surface of textile materials with 1 large internal and 4 smaller external pockets,\n4202 22 90\n(b)\n1 pair of gloves, made primarily of woven textile fabric with a minor coating of cellular plastics on the palm side,\n6216 00 00\n(c)\n1 pair of pruning shears of base metal,\n8201 50 00\n(d)\n1 gardening trowel of base metal,\n8201 10 00\n(e)\n12 plastic marker sticks,\n3926 90 97\n(f)\n1 pencil with a lead of graphite.\n9609 10 10\nThe articles of the kit are individually packed in protective plastic packing.\nThe fabric of the bag and of the gloves has the same pattern (trees, flowers, houses).\nSee image.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ C 105, 11.4.2013, p. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The image is purely for information."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2351/annex",
    "retrieved_at": "2026-11-01T14:46:14.369275+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."
}