Offizielle tarifliche Einreihungsentscheidungen der Europäischen Kommission
4 Einreihungsverordnungen
An article in the form of an empty cylindrical cartridge made of clear plastic approximately 44 mm long and sealed with a removable plastic stopper at the lower end as a protective cap. The upper part of the cartridge is shaped like a mouthpiece and has a small hole through which vapour can be inhaled. The user fills the empty cartridge with a special liquid called ‘e-liquid’ and the cartridge is then inserted into the e- cigarette. The same cartridge can be refilled and reused for smoking betwe
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2(s) to Chapter 39, note 2(b) to Section XVI, and by the wording of CN codes 8543 , and 8543 90 00 . The user would not put an e-cigarette into the mouth without the presence of the mouthpiece and the stream of mist would not be released without activating the atomiser via the mouthpiece. Therefore, the cartridge with the specially shaped upper part is an essential part to the operation of the e-cigarette and not a simple container made of plastics. Classification under heading 3926 as an article of plastics is therefore excluded. According to the Harmonized System Classification Opinion 8543 70/5, a complete e-cigarette is to be classified as another electrical machine or apparatus under subheading 8543 70 . Consequently, the cartridge is to be classified under CN code 8543 90 00 as parts of electrical machines and apparatus, having individual functions, not specified or included elsewhere in that chapter. Documented CN 2026 code: 85439090, 8543, 854370. Commission 2026 transposition note: 8543 90 90 Modification of structure of heading 8543. “Harmonized System Classification Opinion 8543 70/5” to be replaced by “Harmonized System Classification Opinion 8543.40/1” “subheading 8543 70” to be replaced by “subheading 8543.40”
30. März 2017
Item 1: Hand-held, interchangeable device comprising a flash lamp, a lens, a trigger button and an indicator light (so-called ‘intense pulse light (IPL) handpiece’). The device generates intense pulsed light at different pulse widths of up to 100 ms, a wavelength of 650-1 200 nm, a spot size of 16 × 46 mm and a maximum fluence of 45 J/cm 2 . It works only in conjunction with a machine (the ‘base unit’) from which it receives power, control signals and cooling fluid. The base unit comprises a pow
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2(b) to Section XVI and by the wording of CN codes 8543 and 8543 90 00. As the intense pulse light generated by the flash lamp is not a laser beam, classification under heading 9013 as a laser is excluded. Given its characteristics and objective properties, namely its construction of an electronic nature, the device is not similar to an interchangeable tool (see note 1(o) to Section XVI). The device when working in conjunction with the "base unit" is identifiable as a working machine which performs an individual function not specified or included elsewhere in Chapter 85. The device is essential for the functioning of the machine as the machine cannot function without it. The device is therefore to be classified under CN code 8543 90 00 as a part of other electrical machines and apparatus, having individual functions, not specified or included elsewhere in Chapter 85. Documented CN 2026 code: 85439090, 8543. Commission 2026 transposition note: 8543 90 90 Modification of structure of heading 8543.
18. Nov. 2011
Item 2: Handheld, interchangeable device comprising a solid state laser, a lens, a spot-size selection switch and a trigger button (so-called ‘laser handpiece’). The device generates laser light at different pulse widths of up to 100 ms, a wavelength of 1 064 nm, adjustable spot sizes of a diameter of 1,5 mm, 3 mm, 6 mm and 9 mm, and a maximum fluence of 700 J/cm 2 . It works only in conjunction with a machine (the ‘base unit’) from which it receives power, control signals and cooling fluid. The
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2(b) to Section XVI and by the wording of CN codes 8543 and 8543 90 00. As the laser is specifically designed for generating laser light with certain pulse widths and spot sizes, the device is adapted to perform a specific function. When working in conjunction with the "base unit", the device is identifiable as a working machine which performs an individual function not specified or included elsewhere in Chapter 85. Classification under heading 9013 as a laser is therefore excluded (see also HS Explanatory Note to heading 9013 (2), fourth paragraph). Given its characteristics and objective properties, namely its construction of electronic nature, the device is not similar to an interchangeable tool (see note 1(o) to Section XVI). The device is essential for the functioning of the machine as the machine cannot function without it. The device is therefore to be classified under CN code 8543 90 00 as a part of other electrical machines and apparatus, having individual functions, not specified or included elsewhere in Chapter 85. Documented CN 2026 code: 85439090, 8543. Commission 2026 transposition note: 8543 90 90 Modification of structure of heading 8543.
18. Nov. 2011
Set put up for retail sale consisting of: — a device with electronic components having the shape of a cigarette; — two cartridges; — two rechargeable lithium batteries; and — a battery charger. The device consists of a stainless steel shell with a microelectronic circuit, a high- sensibility sensor, a chamber for batteries and a chamber for placing a cartridge. Each cartridge is composed of an inhaler and an ampoule. The ampoule contains nicotine, a smell compound for cigarettes and ordinary foo
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 8543, 8543 70 and 8543 70 90. The component that gives the set its essential character is the electronic device because it is the electronic circuit that triggers the atomisation of the nicotine diluent and the creation of atomised ‘smoke’ to be inhaled by the smoker. Classification under heading 8424 is excluded as the device is not a mechanical appliance for projecting, dispersing or spraying liquids. The electronic device is considered to be an electrical apparatus, having an individual function, not specified or included elsewhere in Chapter 85. By virtue of General Rule 3(b), the set is therefore to be classified under heading 8543 (see also the Harmonised System Explanatory Notes to heading 8543, third paragraph). Documented CN 2026 code: 85434000, 8543. Commission 2026 transposition note: 8543 40 00 Modification of structure of heading 8543. Creation of new subheading 8543 40 00 for Electronic cigarettes and similar personal electric vaporizing devices.
13. Nov. 2008