
Article 1 
The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.
Article 2 
Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.
Article 3 
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 9 April 2019.
For the Commission,
On behalf of the President,
Stephen QUEST
Director-General
Directorate-General for Taxation and Customs Union
ANNEX

Description of the goods Classification(CN code) Reasons
(1) (2) (3)

1. 
It 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.

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 6304 92 00 Classification 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.The 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.It is a decorative furnishing article of textile material for a child's room (see also the HSEN to heading 6304).It 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.

2. 
It 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.

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 6304 92 00 Classification 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.The 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).Consequently, classification under heading 9503 as ‘other toys’ is excluded.It is a decorative furnishing article of textile material for a child's room (see also the HSEN to heading 6304).It 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.

