{
  "url": "https://openlegislation.uk/eu-regulation-2019-612/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-612/annex.json",
  "legislation": "eur/2019/612",
  "legislation_title": "Commission Implementing Regulation (EU) 2019/612 of 9 April 2019 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-612",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "The image is purely for information.\nDescription of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\n1.\nAn article made of woven textile fabric (cotton), in the form of a tower, held up by a metal frame to be placed next to a high bed at one of the openings and attached by means of the screws to the bed. It is not free standing and cannot be moved.\nIt has openings in the form of cut-outs resembling doors or windows. It is decorated in order to match the theme of a child's room.\nSee image\n6304 92 00\nClassification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6304 and 6304 92 00.\nThe article is not intended essentially for the amusement of children as it can neither be moved, nor is it a play tent (see also the Harmonised System Explanatory Notes (HSEN) to heading 9503 (D) first paragraph, (xxiii)). Considering its objective characteristics (instability, construction, high windows, need to be attached by means of the screws), the article is not designed to play with but it rather serves for decorative purposes. Consequently, classification under heading 9503 as ‘other toys’ is excluded.\nIt is a decorative furnishing article of textile material for a child's room (see also the HSEN to heading 6304).\nIt is therefore to be classified under CN code 6304 92 00 as other furnishing articles, excluding those of heading 9404, not knitted or crocheted, of cotton.\n2.\nAn article made of woven textile fabric (cotton), and designed to hang from a high bed to the floor to create a covered space below the bed.\nIt has an opening either as a cut-out in the shape of a door or as a split in the textile. It is decorated in order to match the theme of the child's room.\nSee image\n6304 92 00\nClassification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6304 and 6304 92 00.\nThe article is not intended essentially for the amusement of children as it covers the space below the bed (see also the HSEN to heading 9503 (D) first paragraph).\nConsequently, classification under heading 9503 as ‘other toys’ is excluded.\nIt is a decorative furnishing article of textile material for a child's room (see also the HSEN to heading 6304).\nIt is therefore to be classified under CN code 6304 92 00 as other furnishing articles, excluding those of heading 9404, not knitted or crocheted, of cotton.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The image is purely for information."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/612/annex",
    "retrieved_at": "2026-11-01T14:43:28.704566+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."
}