{
  "url": "https://openlegislation.uk/eu-regulation-2015-803/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-803/annex.json",
  "legislation": "eur/2015/803",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/803 of 19 May 2015 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-803",
  "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 in the shape of a human skull made of plastics, measuring approximately 9 × 11 × 7 cm. It contains flashing light emitting diodes (LEDs) that are powered by a battery and are embedded in the eye sockets of the skull and can be turned on and off using a switch at the base of the article.\n(See photograph)\n3926 40 00\nClassification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 3926 and 3926 40 00.\nThe article cannot be classified as a lamp under heading 9405, because it is not primarily designed to illuminate a room, nor is it a specialised lamp (see also the Harmonised System Explanatory Notes (HSEN) to heading 9405, (I), (1) and (3)).\nAccording to its objective characteristics, the article is not exclusively designed as a festive article (see also the Explanatory notes to the Combined Nomenclature to heading 9505). It can be used as decoration throughout the year. Classification under heading 9505 as a festive article is therefore also excluded.\nThe article is made up of different components within the meaning of GIR 3(b). It consists of a component in the shape of a human skull made of plastics and battery powered LED lights, which together form a whole (see also the HSEN to GIR 3(b), (IX)).\nDue to its objective characteristics, the article is mainly designed for ornamental use. The illumination is only an additional effect enhancing the ornamental use. Consequently, the component in the shape of a human skull made of plastics is the component that gives the article its essential character within the meaning of GIR 3(b).\nThe article is therefore to be classified under CN code 3926 40 00 as other ornamental articles of 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/2015/803/annex",
    "retrieved_at": "2026-11-01T14:46:41.286099+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."
}