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ORDER OF CUSTOMS SERVICE OF THE REPUBLIC OF MOLDOVA

of November 5, 2012 No. 464

About classification of some goods provided in the sets consisting of different components

(as amended of the Order of Customs Service of the Republic of Moldova of 18.12.2014 No. 510)

For the purpose of single classification of homogeneous goods, effective customs control of the goods crossing border of the Republic of Moldova, their identification according to the Combined commodity nomenclature approved by the Law No. 172 of July 25, 2014 (The official monitor, 2008, No. 112-114, of the Art. 726), with subsequent changes and amendments, and also based on Article 141/2 of the Customs code of the Republic of Moldova No. 1149-XIV of July 20, 2000. (The official monitor, special release of January 1, 2007), with subsequent changes and amendments I ORDER:

1. Approve methodology of classification of some goods provided in the sets consisting of different components (according to appendix).

2. To assign execution of this order to chiefs of customs.

3. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

 

CEO of Customs Service

Tudor Balitski

Approved by the order of Customs Service of the Republic of Moldova of 5.11.2012 No. 464

Methodology of classification of some goods provided in the sets consisting of different components

This methodology was developed based on the Combined commodity nomenclature approved by the Law No. 172 of July 25 2014, with subsequent changes and amendments, the Explanations to the Harmonized commodity description and coding system developed by World Customs Organization, one of the parties of which is the Republic of Moldova (group 95, goods item 9503), and also the international practice.

Sets of this kind represent different combinations of toys with one or several objects which concern to other groups of the Commodity nomenclature, for example:

1. Plastic handbag in which there are two caramels and toy in the form of costume jewelry (earrings, medallion, ring, brooch, beads, etc.) (see fig. No. 1).

2. In which plastic whistle is product from sugar (consisting of crystals of sugar, syrup of glucose, citric acid, malic acid, fruit aromas, dyes, preservatives) (see fig. No. 2).

3. Plastic product in the form of the egg containing two toy ringlets and sealed packet with candies (see fig. No. 3).

4. The plastic propeller with the handle in the form of container in which there are candies (see fig. No. 4).

The note 4 to group 95 "TOYS, GAMES AND SPORTS EQUIPMENT;" The Commodity nomenclature provides THEIR PARTS AND ACCESSORIES:

On condition of observance of provisions of the note 1 is higher 9503 join in goods item, inter alia, products of this goods item in combination with one or several objects which cannot be considered as sets according to provisions of the Basic rule of interpretation 3 (b) and which, being provided separately, could be classified in other goods items provided that products are packed up together for retail sale and their combination has the main property of toys.

The main property of toys is given to the products listed in Items 1-4, not only by packaging, but also importance, cost and use of components, other components are not taken into account. Therefore these products should be classified in goods item 9503 using the rule No. 1, which provides that "for the legal purposes classification of goods in the Commodity Nomenclature of Foreign Economic Activity is performed proceeding from texts of goods items and the corresponding notes to Sections or groups".

The complex product on chocolate basis consisting of egg-shaped cover with external layer from chocolate and inside layer on the basis of sugar, dairy products and vegetable fats, containing the plastic capsule in which there is toy as surprise does not fall under action of the note 4 to group 95 (for example, the plastic helicopter in unassembled form).

The main property of this product is given by product on chocolate basis as the toy is of secondary importance, representing only incentive for children which cost is not considerable. At the same time chocolate egg and toy cannot be divided.

Therefore, the above-named product is classified in goods item of 1806 using the rule No. 3 (b) of interpretation of the Commodity nomenclature which says that mixes, the multicomponent products consisting of different materials or made of different components, and the goods provided in sets for retail sale which classification cannot be performed according to provisions of the rule No. 3 (a) shall be classified by that material or component which give to these goods the main property provided that this criterion is applicable.

Appendix

to Methodology of classification of some goods provided in the sets consisting of different components

See appendix (1.79Mb In original language)

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