8. 4. 83 Official Journal of the European Communities No L 90/11 COMMISSION REGULATION (EEC) No 810/83 of 5 April 1983 on the classification of goods in certain headings or subheadings of the Common Customs Tariff THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 97/69 of 16 January 1969 on measures to be taken for uniform application of the nomenclature of the Common Customs Tariff ('), as last amended by the Act of Accession of Greece, and in particular Article 3 thereof, Whereas in order to ensure uniform application of the nomenclature of the Common Customs Tariff, provi- sions must be laid down concerning the tariff classifi- cation of the following goods; 1. ceramic money-box in the form of a pig, about 15 cm long and 9 cm high, with a floral motif, having a slot in the back for inserting coins and with a stopper made of soft rubber set into a round hole in the base through which the coins can be extracted ; 2. ceramic money-box in the form of a figurine of an elderly man (beggar), about 18 cm high, with face and clothes painted on, having a slot for inserting coins and with a stopper made of soft rubber set into a round hole in the base through which the coins can be extracted; 3. ceramic money-box in the form of a penguin, about 30 cm high, with both a slot in the back for inser- ting coins and a padlock at the base; 4. plastic money-box in the form of a penguin, about 16 cm high, with a red scarf and s slot in the back for inserting coins ; 5. money-box in the form of a stylized figure of a child in painted wood, about 16 cm high, consis- ting of a cylindrical container with a slot for inser- ting coins and surmounted by a wooden peg, which can be taken out in order to extract the coins and which is secured to three spheres representing the arms and nodding head; 6. metal money-box in the form of a miniature letter-box (about 12 ¢m high, with a base approxi- () OJ No L 14, 21. 1. 1969, p. 1. mately 5 X 6 cm), painted red, having a hole in the back for hanging on the wall, a slot in the front for inserting coins and a small door with a lock; Whereas the Common Customs Tariff annexed to Council Regulation (EEC) No 950/68 (3, as last amended by Regulation (EEC) No 604/83 (%), lists under heading No 69.13 inter alia statuettes and other ornaments, under heading No 97.02, dolls, and under heading No 97.03 inter alia other toys, under heading No 39.07, articles of plastic materials described in heading Nos 39.01 to 39.06, under heading No 44.27 inter alia ornaments or other fancy articles of wood, under heading No 73.40, other articles of iron or steel, and under heading No 83.06 inter alia ornaments of base metal ; whereas for the classification of the aforementioned goods the above- mentioned headings can be considered; Whereas these goods, because of their design and use, do not possess the essential characteristics of a toy nor, as regards articles 2 to 5, of a doll ; whereas the articles mentioned under 1, 2 and 3, under 4, under 5§ and under 6 are therefore not excluded, respectively, from Chapters 69, 39 and 44 or from Section XV by virtue of Notes 2 (f) to Chapter 69, 1 (q) to Chapter 39, 1 (o) to Chapter 44 or 1 (m) to Section XV ; whereas, never- theless, in the case of article 6, it does not have the characteristics of an ornament for use indoors similar to knick-knacks or wall ornaments mentioned in subheading 83.06 A of the Explanatory Notes to the Customs Cooperation Council Nomenclature ; Whereas their form and decoration give the first five articles in question the character of ornaments; whereas neither their dimensions nor their function as money-boxes have any influence on their character as ornaments ; whereas consequently, the first three articles must be classified under heading No 69.13; the fourth in subheading 39.07 B V d), and the fifth in subheading 44.27 B ; whereas the sixth article, which can be treated in the same way as boxes, cases, cachou boxes and other containers referred to in paragraph (B) (3) of the Explanatory Note to the Customs Coopera- tion Council Nomenclature relating to heading No 73.40, must be classified under that heading in subheading B; 3 OJ No L 172, 22. 7. 1968, p. 1. () O] No L 72, 18. 3. 1983, p. 3.