Customs Tariff: New Explanatory Notes for Toys

The Combined Nomenclature (CN) Explanatory Notes to subheading 9503 00 87 have been amended in order to regulate the classification of portable interactive electronic learning products mainly intended for children. The explanations contribute considerably to the interpretation of the tariff lines, but are not legally binding. The tariff heading determines the amount of customs duties to be paid on the goods in question.

Explanatory notes to subheading 9503 00 87

The text of the Explanatory Notes to the subheading is amended as follows:

[fat]9503 00 87 portable, interactive, electronic learning products, mainly for children[/fat]

This subheading covers portable devices (weighing not more than 10 kg) normally designed to look like laptops, tablets, mobile phones and similar devices. Because of their design and ease of use, they are especially designed to be used by children for playful learning activities.

With these devices, learning is promoted through the interaction between child and device. You allow the child to choose between different input options in one or more areas, topics, etc. Devices can respond to these inputs and provide feedback based on pre-programmed information. The child can therefore assess his or her own success and learn from the experience

Implications for entrepreneurs

Importers are encouraged to take note of the changes to the Explanatory Notes in the Official Journal of the EU. The update could now include or exclude certain products from heading 9503. This in turn can have consequences for the amount of duties to be paid or for the validity of a BTI.

Failure by an importer to comply with his obligation to consult the explanations in the Official Journal may result in substantial additional claims, including criminal penalties.

 

 

Lawyer Dr. Tristan Wegner

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