Décisions officielles de classement tarifaire publiées par la Commission européenne
32 Règlements
So-called pipette tips, made of translucent polypropylene plastics, of a cylindrical body with conical tip, of various diameters and lengths. The pipette tips are interchangeable, disposable components which can be fitted in a pipetting apparatus and in automated dosing systems (dosing robots). These products are designed to be used in various specific diagnostic and research applications to transfer small, precise amounts of liquids accurately and consistently.
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926, 3926 90 and 3926 90 97. Although the pipette tips are suitable for use solely or principally with the pipetting apparatus and automated dosing systems of heading 8479 and they are significantly involved in the absorption and precise dosing of the liquid, they cannot be considered as parts of these apparatuses, as they are interchangeable and disposable components. Moreover, while a pipetting apparatus or automated dosing system cannot carry out its function without the pipette tips, it is nevertheless established that the mechanical and electrical functioning of those machines is not dependent on the pipette tips. Consequently, classification under heading 8479, as parts of the pipetting apparatus is excluded. (See also judgment of the Court of Justice of the European Union of 19 July 2012 in Case C-336/11, Rohm & Haas Electronic Materials CMP Europe GmbH and Others, ECLI:EU:C:2012:500, paragraphs 35-39.) Due to their objective characteristics, the products are to be classified according to their constituent material, under heading 3926, as articles of plastics. The products are therefore to be classified under CN code 3926 90 97, as other articles of plastics. Documented CN 2026 code: 39269097.
29 nov. 2024
Rectangular article (‘cooling mat’) measuring approximately 50 cm × 40 cm × 1 cm or 90 cm × 50 cm × 1 cm, consisting of: a soft plate of cellular plastic foam of polyurethane impregnated with a gel consisting of water and 1,6 % by weight of carboxymethylcellulose. The cooling mat is covered with a waterproof textile fabric of synthetic fibres (polyester), and is coated with plastics on the inside. The cooling mat has a cooling effect on e.g. an animal lying down on it, due to the gel. The coolin
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 3926 , 3926 90 and 3926 90 97 . Classification under heading 9404 as articles of bedding and similar furnishing is excluded, because the cooling mat is mainly intended to provide a cooling effect. Thus, its function is not comparable to that of articles of bedding and similar furnishing of heading 9404 . The cooling mat is a composite article within the meaning of general rule 3(b) for the interpretation of the Combined Nomenclature, consisting of a cover of textile fabric, a plate of cellular plastic foam and gel containing carboxymethylcellulose. The gel gives the product its essential character; the plate of cellular plastic foam only has a carrier function, while the waterproof textile merely serves as a cover (see also the Harmonised System Explanatory Notes to heading 3926 , point (9)). The mat containing the gel is an article of materials of heading 3912 . The cooling mat is therefore to be classified under CN code 3926 90 97 as other article of other materials of headings 3901 to 3914 . Documented CN 2026 code: 39269097.
26 mai 2023
A flexible article (so-called pool noodle) made of cellular plastics (plastic foam) in the shape of a hollow tube of a length of approximately 1 m and a diameter of approximately 8 cm. The article floats on water and is presented to be used as a buoyancy aid, complying with a European standard for buoyancy aids for swimming instruction (EN 13138- 2:2014). The article is also shock- absorbent and thermally insulating.
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926 , 3926 90 and 3926 90 97 . Classification under heading 9506 as articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games is excluded, because due to its simple, common shape the article cannot be identified as an article designed for physical exercise or sports of heading 9506 , although due to its floating abilities the article complies with the standard for buoyancy aids for swimming instructions. Moreover, due to its simple shape and common material, the article could be used for various purposes (for example, as shock absorbing protective products that are wrapped around poles, thermal insulation products that are wrapped around pipes, products for the amusement of kids). Likewise, classification under heading 9503 as other toys is excluded, because the article cannot clearly be identified as an article for the amusement of kids or adults given its design. Consequently, the article is to be classified according to its constituent material (plastics). The article is therefore to be classified under CN code 3926 90 97 as other articles of plastics. Documented CN 2026 code: 39269097.
31 mai 2021
A rectangular bag consisting of a moulded silicone elastomer body. It measures approximately 16,5 cm in length, 10 cm in height and 2,5 cm in width. It has an attached loop-handle of the same material and a closing system (zip-fastener). The article is produced in a single step, with integrated parts (loop- handle and zip-fastener), and has no internal fittings. The article is designed to carry and protect various small objects.
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3926 , 3926 90 and 3926 90 97 . Classification under heading 4202 is excluded because that heading covers only the articles specifically named therein and similar containers (see also the Harmonised System Explanatory Notes (HSEN) to heading 4202 , first paragraph). Given its objective characteristics (in particular, the plain interior and the small size), the article is not considered to be a suitcase, vanity case, executive-case, briefcase, school satchel or similar container of the first part of heading 4202 . The article is not considered to be a similar container of the first part of heading 4202 as it is not specially shaped or internally fitted to contain particular tools with or without their accessories (see also the HSEN to heading 4202 , third paragraph, and ninth paragraph, point (f)). The article is therefore not covered by the wording of the first part of heading 4202 . The articles covered by the second part of heading 4202 must be only of the materials specified therein or must be wholly or mainly covered with such materials or with paper (see also the HSEN to heading 4202 , fourth paragraph). Taking into account that the article consists of moulded silicone elastomer, it cannot be considered as a handbag with an outer surface of sheeting of plastics. Therefore, the article is not covered by the wording of the second part of heading 4202 . The article is not of the kind normally carried in the pocket or in the handbag, such as spectacle cases, note-cases (bill-folds), wallets, purses, key-cases, cigarette-cases, cigar-cases, pipe-cases and tobacco-pouches (see also the Harmonised System subheading explanatory note to subheadings 4202.31, 4202.32 and 4202.39). Therefore, the article cannot be classified under subheadings 4202.31, 4202.32 and 4202.39. Consequently, the article is to be classified under CN code 3926 90 97 as other articles of plastics. Documented CN 2026 code: 39269097.
An article (so-called ‘connector enclosure’) in the shape of a rectangular hollow box, made of plastics, measuring approximately 60 × 190 × 170 mm. The article is designed to be used as an enslosure with electronic control modules in different kinds of vehicles or machines to physically protect electronic contacts against dirt and damp.
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926, 3926 90 and 3926 90 97. Classification under heading 8536 as “electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits” is excluded, as the article in question is just an enclosure and does not comprise connectors, contacts or provisions thereof (see also the Harmonized System Explanatory Notes (HSEN) to heading 8536, part (III), (C)). The article is not considered to be a part of a machine within the meaning of Note 2(b) to Section XVI as its presence is not necessary for the connector, contact or provision thereof to function but only improves its functionality. Classification under heading 8538 as a part suitable for use solely or principally with the apparatus of heading 8536 is therefore excluded. The product is not considered to be an insulating fitting for electrical appliances of heading 8547 as it is not specifically designed for insulating purposes but for protecting the electrical connections (see also the HSEN to heading 8547, part (A)). Consequently, the article is to be classified according to its constituent material (plastics) under CN code 3926 90 97 as other articles of plastics. Documented CN 2026 code: 39269097.
9 sept. 2020
Boîtier pour fibres optiques sans connecteurs
Le classement est déterminé par les règles généra sans connecteurs») de forme cylindrique, mesurant les 1 et 6 pour l'interprétation de la nomenclature environ 140 mm de diamètre et 400 mm de hau combinée et par le libellé des codes NC 3926, teur. Son poids est de l'ordre de 2,5 kg. L'article 3926 90 et 3926 90 97. est constitué essentiellement de matières plasti Un classement dans la sous-position 8536 70 00 ques, quelques petits éléments (crochets et vis) en tant que «connecteurs pour fibres optiques, fais étant en métal. ceaux ou câbles de fibres optiques» ou dans la La base est pourvue de quatre points d'entrée pour sous-position 8536 90 10 en tant que «conne câbles. Lorsque l'article est entièrement assemblé, xions et éléments de contact pour fils et câbles» la base est fixée au cache cylindrique en plastique (appareillage permettant d'effectuer des conne par un fermoir rond détachable. xions) est exclu dans la mesure où l'article en ques À l'intérieur se trouve un plateau d'épissure en ma tion est un simple boîtier. Il n'est pas équipé de tières plastiques, fixé à la base de l'article. Ce pla connecteurs pour fibres optiques, faisceaux de fi teau contient des rainures spécifiques. Au moment bres optiques ou câbles de fibres optiques et ne de la présentation, l'article n'est équipé d'aucun possède pas non plus de «connexions et éléments connecteur. de contact pour fils et câbles». L'article dans son ensemble est destiné à la protec Un classement dans la position 8538 en tant que tion des câbles. «parties reconnaissables comme étant exclusive ment ou principalement destinées aux appareils (*) Voir les images. des nos 8535, 8536 ou 8537» est également exclu en raison de l'absence de connecteurs, de contacts ou d'aménagements à cet effet. Dès lors, l'article ne peut être considéré ni comme un appareillage de la position 8536 ni comme une partie recon naissable d'un tel appareillage. Il convient donc de classer l'article en fonction de sa matière constitutive (matières plastiques), sous le code NC 3926 90 97 en tant qu'autre ouvrage en matières plastiques. (*) Les images sont fournies à titre purement indicatif.
A basket measuring approximately 32 × 27 × 20 cm in the shape of a cuboid. The article consists of wire of steel (diameter of the wire is approximately 4 mm) and paper. The wire is placed solely along the edges of the cuboid forming a frame. The frame sustains a fabric of warp and weft strands of paper. Each strand consists of two folded and twisted lengthwise strips of paper that are twisted together. Each twisted strip of paper measures approximately 5,5 mm in width. The wire is totally covere
Classification is determined by general rules (GIR) 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 63 and by the wording of CN codes 6307 , 6307 90 and 6307 90 98 . The basket is not a household article of iron or steel of heading 7323 because it is not the wire of base metal but the paper fabric that gives the article its essential character within the meaning of GIR 3(b), as the article has the appearance of a paper basket. It does not have the appearance of a basket of metal as the wire is completely covered by the paper and thus, not visible. Moreover, the article is mainly made of paper. Classification in heading 7323 is therefore excluded. As the paper strips are twisted, they are considered paper yarn (textile yarn) within the meaning of heading 5308 (see also the Harmonised System Explanatory Notes (HSEN) to heading 5308 , (B) paper yarn, third paragraph). Classification of the article in Chapter 46 is excluded by virtue of Note 1 to Chapter 46 because textile yarns are not considered ‘plaiting materials’. Moreover, the yarns are woven together creating a fabric (warp and weft strands). The basket is therefore not an article of paper yarn but an article made of fabric and its classification in heading 5609 is excluded (see also the HSEN to heading 5609 , first and third paragraph, (c)). Made-up textile articles of any textile fabric which are not more specifically described elsewhere in the Nomenclature are classified under Sub-Chapter I of Chapter 63 (see also the HSEN to Chapter 63, General, (1), first paragraph). The article is therefore to be classified under CN code 6307 90 98 as other made-up textile articles. Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926 , 3926 90 and 3926 90 97 . Classification under subheading 8536 70 00 as ‘connectors for optical fibres, optical fibre bundles or cables’ or under subheading 8536 90 10 as ‘connections and contact elements for wire and cables’ (which are electrical apparatus for making connections) is excluded, as the article in question is just a box. It is neither equipped with connectors for optical fibres, optical-fibre bundles or optical cables nor does it possess any ‘connections and contact elements for wire and cables’. Classification under heading 8538 as ‘parts suitable for use solely or principally with the apparatus of heading 8535 , 8536 or 8537 ’ is also excluded as due to the absence of connectors, contacts or provisions therefor, the article can be considered neither electrical apparatus of heading 8536 nor an identifiable part thereof. Consequently, the article is to be classified according to its constituent material (plastics) under CN code 3926 90 97 as other articles of plastics. Documented CN 2026 code: 63079098, 39269097.
An article, of a rectangular shape with rounded edges, made of moulded plastics (polycarbonate), in the form of a shell which covers the back and the sides of a mobile phone, measuring approximately 7 × 14 × 0,8 cm. The outer surface of the back is covered with a leather layer and the inner surface, which makes contact with the back of the mobile phone, is lined with man- made fibres (microfibres). It is designed to hold and protect the back and sides of a mobile phone. The front of the mobile p
Classification is determined by general rules (GIR) 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926 , 3926 90 and 3926 90 97 . According to its objective characteristics, the article is designed to hold and protect the back and sides of a mobile phone. The protection is given by the material of the shell (polycarbonate plastic). The leather layer on the outer surface of the back of the article enhances its appearance providing only an additional effect to the main purpose of protection. Consequently, the polycarbonate plastic forming the protective shell constitutes the material that gives the article its essential character within the meaning of GIR 3(b). Classification of the article under heading 4205 as other articles of leather is therefore excluded. Classification of the article under heading 6307 as other made-up articles is also excluded as the man-made fibres constitute merely the lining. Consequently, the article is to be classified under CN code 3926 90 97 as other articles of plastics. Documented CN 2026 code: 39269097.
15 mai 2019
Flat flexible article made from an air bubble type sheet of plastics, circular in shape, with a diameter of approximately 305 cm. The article is presented as a cover for a swimming pool or paddling pool to keep the water at an optimal temperature and to keep the pool clean.
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926 , 3926 90 and 3926 90 92 . Classification of the article under heading 9506 as a part or an accessory of a swimming pool or a paddling pool is excluded, because the article is not identifiable as being suitable for use solely or principally with swimming pools or paddling pools within the meaning of note 3 to Chapter 95. Moreover, the article cannot be considered a part or an accessory to a swimming pool or a paddling pool of heading 9506 , because it is neither indispensable for the functioning of a swimming pool or a paddling pool, nor does it adapt those pools to a particular operation or increase their range of operations or enable them to perform a particular service connected with their main function which is swimming or paddling (see judgment of the Court of Justice of 16 June 2011, Unomedical, C- 152/10, ECLI:EU:C:2011:402, paragraphs 29 and 36). The swimming pool or paddling pool cannot be used when covered. Classification as ‘plates, sheets, film, foil and strip’ under headings 3920 or 3921 is excluded by virtue of note 10 to Chapter 39, because the article is cut into a round shape, rather than being uncut or being cut into a rectangle. The article is therefore to be classified according to its constituent material under CN code 3926 90 92 as ‘other articles of plastics, made from sheet’. Documented CN 2026 code: 39269097, 3926. Commission 2026 transposition note: 3926 90 97 Modification of structure of heading 3926.
10 oct. 2018
A rectangular shaped article made of plastics, with dimensions of approximately 18 × 5 × 2 mm. The article is fitted with a plastic cord to attach it to a mobile phone and with a rubber seal. The article is designed to cover and protect USB sockets of a specific model of mobile phone. The article protects the mobile phone against water and dust.
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 3926 , 3926 90 and 3926 90 97 . The article is not a part of a mobile phone for the purposes of Note 2 to Section XVI as the mechanical or electrical functioning of the mobile phone is not dependent upon the article (see judgments of the Court of Justice of 15 May 2014, Data I/O, C-297/13, ECLI:EU:C:2014:331, paragraph 35, and of 20 November 2014, Rohm Semiconductor, C- 666/13, ECLI:EU:C:2014:2388, paragraph 46). The article only serves as a protection of the mobile phone. Classification under heading 8517 as a part suitable for use solely or principally with telephones for cellular networks is therefore excluded. The article is to be classified according to the constituent material which gives the article its essential character. The plastic gives the article its essential character as its presence is predominant in quantity and because of its determinant role in relation to its use. Consequently, the article is to be classified under CN code 3926 90 97 as other articles of plastics. Documented CN 2026 code: 39269097.
10 oct. 2018
An inflatable cushion of plastics (so- called ‘wheelchair cushion’), measuring approximately 40 × 40 cm, consisting of two rectangular interconnected chambers filled with air. Each chamber contains an air filled bag of plastics covered with a thin layer of silicone. The cushion is adjustable according to the degree to which the two chambers are inflated, which causes the position of the bag of plastics in each chamber to shift when the user is sitting on the cushion. The cushion has a removable
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 3926 , 3926 90 and 3926 90 97 . Classification of the article under heading 9404 (articles of bedding and similar furnishing) is excluded because pneumatic cushions are excluded from this heading within the meaning of note 1 (a) to Chapter 94 and, consequently, pneumatic cushions of plastics are classified under heading 3926 (see also the Harmonized System Explanatory Notes (HSEN) to heading 9404 , last paragraph, (b)). Classification under CN code 8714 20 00 as parts and accessories of carriages for disabled persons is also excluded, because the article is not identifiable as being suitable for use solely or principally with carriages for disabled persons within the meaning of note 3 to Section XVII. Considering its objective characteristics, the article can be used on many seats and chairs as well as on seats of wheelchairs. For example, the article is not designed for use with a specific seat, because it has no specific means by which it can be attached that would identify it for use with a specific seat. The anti-slip cover and the ‘velcro’-type straps can be attached to many different types of seats. There is therefore nothing to identify the article as being designed for use with a specific type of seat (see also the HSEN to heading 8714 , first paragraph, (i)). Moreover, classification under CN code 8714 20 00 as parts and accessories of carriages for disabled persons is excluded because the article is neither indispensable for the functioning of the wheelchair, nor does it adapt the wheelchair for a particular operation or increase its range of operations or enable it to perform a particular service connected with its main function which is enabling a handicapped person to move (see judgment of the Court of 16 June 2011, Unomedical, C- 152/10, ECLI:EU:C:2011:402, paragraphs 29, 30 and 36). A wheelchair operates in the same way as it does without the cushion. The cushion merely makes the wheelchair more comfortable and endurable for the user. Although the article consists of different components (the cushion of plastics and the cover of textile materials), the article is to be classified as if it consisted of the cushion of plastics because the cushion gives the article its essential character within the meaning of general rule 3 (b). The textile component is merely a cover that protects and keeps the essential component in place. The article is therefore to be classified according to its constituent material under CN code 3926 90 97 as ‘other articles of plastics’. Documented CN 2026 code: 39269097.
An article (so-called ‘steering wheel cover’) made of plastics (polyvinyl chloride (PVC)), forming a circle with a diameter of 38 cm. The article is designed to cover the steering wheel of a motor vehicle in order to improve its appearance, to protect the steering wheel against the sweat, wear and tear caused by its use and to protect hands from hot and cold extremes.
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926 , 3926 90 and 3926 90 97 . Classification under subheading 8708 94 as a part of a steering wheel is excluded as the article is not indispensable for the function of the steering wheel. Classification under subheading 8708 99 as other parts or accessories of motor vehicles of headings 8701 to 8705 is also excluded as the article is not indispensable for the function of the motor vehicle, nor does it adapt the motor vehicle for a particular operation, or increase its range of operations, or enable it to perform a particular service connected with its main function (see Case C-152/10, Unomedical, ECLI:EU:C:2011:402, paragraphs 29 and 36). Consequently, the article is to be classified according to its constituent material (plastics) under CN code 3926 90 97 as other articles of plastics. Documented CN 2026 code: 39269097.
26 juin 2017
Articles (so-called ‘thumb grips for a game console controller’) measuring approximately 20 mm in diameter and 6 mm in height made of elastic silicone (plastics) with an anti-slip surface. They are equipped with a self-adhesive aluminium profile, cut to the design of the support. These grips are used as caps on the joysticks of a game console controller. The thumb grip caps are intended to protect the game controller against the sweat, wear and tear caused by intensive use, as well as to prevent
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926 , 3926 90 and 3926 90 97 . The ‘thumb grips’ merely enhance the function of the game controller. Thus, they are neither adapting the game controller for a particular operation, nor increasing its range of operations, nor performing a particular service relative to the main function of the game controller or of the game console (see case C-152/10 Unomedical ECLI:EU:C:2011:402, paragraphs 13, 29 and 38). Consequently, the classification as an accessory of video game consoles and machines of heading 9504 is excluded. The article is therefore to be classified according to its constituent material (plastics) under CN code 3926 90 97 as other articles of plastics. Documented CN 2026 code: 39269097.
27 janv. 2017
A gardening kit presented in a plastic packing consisting of the following articles: (a) 1 bag, made of woven textile fabric, with an outer surface of textile materials with 1 large internal and 4 smaller external pockets, (b) (b)1 pair of gloves, made primarily of woven textile fabric with a minor coating of cellular plastics on the palm side, (c) (c) 1 pair of pruning shears of base metal, (d) (d) 1 gardening trowel of base metal, (e) (e) 12 plastic marker sticks, (f) (f) 1 pencil with a lead
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR). The items cannot be considered as goods put up in a set for retail sale within the terms of GIR 3 (b) as not all of them are put up together to meet a particular need or to carry out a specific activity. The bag is not used for gardening, but to contain the other articles. It may be also used independently of any gardening activity. The pencil is also not a gardening tool and it has its own practical use elsewhere. If one or more of the articles of a ‘set’ do not meet the same particular need or are not designed to carry out the same specific activity, each article has to be classified separately (see also the Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale, Part B (II) (2)). The individual articles, as referred to in the description of the goods, are to be classified as follows: (a) Classification is determined by the wording of CN codes 4202, 4202 22 and 4202 22 90. It is to be classified as a handbag with outer surface of textile material under CN code 4202 22 90. (b) Classification is determined by the wording of CN code 6216 00 00. The woven textile material is considered to be the constituent material of the gloves. Therefore, they are to be classified as gloves under CN code 6216 00 00. (c) Classification is determined by the wording of CN codes 8201 and 8201 50 00. It is to be classified as shears under CN code 8201 50 00. (d) Classification is determined by the wording of CN codes 8201 and 8201 10 00. It is to be classified as a shovel under CN code 8201 10 00. (e) Classification is determined by the wording of CN codes 3926, 3926 90 and 3926 90 97. It is to be classified as other articles of plastics under CN code 3926 90 97. (f) Classification is determined by the wording of CN codes 9609, 9609 10 and 9609 10 10. It is to be classified as a pencil with lead of graphite under CN code 9609 10 10. Documented CN 2026 code: 42022290, 62160000, 82015000, 82011000, 39269097, 96091010.
An article (so-called ‘draught excluder’ or ‘door bottom seal’) consisting of an aluminium base with dimensions of approximately 100 × 3 cm and plastic bristles of a length of approximately 2 cm and with a cross–sectional dimension of more than 1 mm attached to the base. The base is covered with a self-adhesive film on one side. The base is to be affixed to the bottom of a door by the adhesive film. The bristles bridge the gap between the underside of the door and the floor, preventing the entry
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 3926, 3926 90 and 3926 90 97. Given the objective characteristics of the article, it is intended to bridge the gap between the door and the floor preventing the entry of a current of air, dirt, etc. It is not intended to be used as a brush for cleaning. Classification under heading 9603 as brushes is therefore excluded. The article is composite goods made up of different components, namely the aluminium base, the plastic bristles and the adhesive film. The bristles give the article its essential character because of their role in relation to the use of the product. Classification under heading 7616 as other articles of aluminium is therefore also excluded. The article is therefore to be classified under CN code 3926 90 97 as other articles of plastics. Documented CN 2026 code: 39269097.
2 déc. 2015
A circular product made of silicone with a diameter of approximately 10 to 15 mm and a height of approximately 3 mm. The product has a cross-shaped incision in the centre. It has no mechanical components. The product is used together with a screw-on cap with a lid. It is placed inside the screw-on cap and the whole is screwed over a bottle-neck. The product prevents a semi-liquid substance, for example, mayonnaise or ketchup, flowing out of a bottle when the latter is turned upside down. When th
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926, 3926 90 and 3926 90 97. As the product cannot perform the function of a stopper on its own, but only when placed inside the screw-on cap, it is considered an accessory to the cap. Therefore, classification under heading 3923 as stoppers, lids, caps and other closures is excluded. The product leads the semi-liquid substance into the screw-on cap, but does not itself control the opening and closing of the aperture, and therefore it does not regulate the flow of a liquid by opening and closing an aperture. Consequently, classification under heading 8481 as taps, cocks, valves and similar appliances is excluded. As the constituent material of the product is plastic, it is therefore to be classified under CN code 3926 90 97 as other articles of plastics. Documented CN 2026 code: 39269097.
10 juil. 2014
Wheel with a diameter of approximately 20 cm and a width of approximately 5 cm, consisting of a plastic rim and a solid plastic tyre. The rim has a central hole and a ball-bearing made of carbon steel. The wheel can be mounted on various articles, such as carriages for disabled persons, walkers/rollators and hospital beds.
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 3926, 3926 90 and 3926 90 97. The intended principal use of the wheel is not inherent to its objective characteristics, as it is equally suitable for goods of, for example, heading 8713 (carriages for disabled persons), heading 9021 (walkers/rollators) and heading 9402 (hospital beds). Classification as a part of a specific article is therefore excluded. The wheel is composite goods consisting of different materials (plastics and carbon steel). The component that gives the wheel its essential character is the rim made of plastics, as it contributes the most to the structure of the wheel. The article is therefore to be classified under CN code 3926 90 97 as other articles of plastics. Documented CN 2026 code: 39269097.
25 juil. 2013
Half of a housing made of plastics, with various slots and fixings, specially moulded and shaped to clip on the other half, measuring approximately 7,5 × 5 cm. The article is designed to be used as part of a cover for a locking mechanism in a safety-seat-belt buckle, used, for example, in motor vehicles.
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926, 3926 90 and 3926 90 97. Classification under heading 8708 is excluded, as that heading only covers safety seat belts of vehicles of headings 8701 to 8705 but not parts thereof. The article is therefore to be classified according to its constituent material under CN code 3926 90 97 as other articles of plastics Documented CN 2026 code: 39269097.
7 juin 2013
Underwater housing for digital cameras, made mainly of plastic within the meaning of note 1 to Chapter 39. The product consists of two transparent halves which are fitted with manually operated push buttons, control or operating knobs made of metal, and frames with clasps made of plastic. It can also be fitted with an anti-glare screen shield, a mount and an extra handgrip. The watertight housing has a hollow at the front to fit the lens, which consists of a glass window and metal surround with
Classification is determined by General Rules 1, 3 (b) and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 39 and the wording of CN codes 3926, 3926 90 and 3926 90 97. Classification under heading 4202 as a camera case is excluded. Camera cases are included in heading 4202. However, the underwater housing is not just a container for holding digital cameras but a product with a function of its own. Given the presence of push buttons and control or operating knobs, the product is not to be considered a container. Classification under heading 8529 is excluded since, although the article is a camera accessory, it cannot be considered a digital camera part as it is not essential to the functioning of a digital camera. Classification under headings 9006 or 9007 pursuant to Note 2 (b) to Chapter 90 is also excluded as those headings cover traditional photographic and cinematographic cameras, not digital cameras. The product consists of different materials and has therefore to be classified according to the constituent material which gives the product its essential character, in application of General Rule 3 (b). As plastic gives the product its essential character, it is therefore to be classified under heading 3926 as other article of plastics of CN code 3926 90 97. Documented CN 2026 code: 39269097.
31 août 2011
Plastic figurine used as a dispenser, with a height of 23 cm, having a round-shaped corpus with arms and legs constituting a football player, which is fixed on a pedestal. The product is destined to be filled with sweets. By moving one arm, the sweets come out through a round opening in the corpus.
Classification is determined by General Rules 1 and 6 on the interpretation of the Combined Nomenclature, Note 1 (v) to Chapter 95 and the wording of CN codes 3926, 3926 90 and 3926 90 97. The plastic dispenser of sweets does not have the character of a toy because it simply dispenses sweets and has no real play value of its own. The product does not have the character of kitchenware or other household articles of heading 3924. This product, used to store sweets, has a utilitarian function within the meaning of Note 1 (v) to Chapter 95 and therefore it has to be classified according to its constituent material under CN code 3926 90 97. Documented CN 2026 code: 39269097.
22 juil. 2009
Item 2: Fluoroelastomer O-ring seals (vinylidene fluoride and hexafluoropropylene copolymer). The constituent material of this product (vinylidene fluoride and hexafluoropropylene copolymer) displays the stretching and recovery properties of elastomers, but cannot be vulcanised with sulphur. In order to crosslink, it requires basic compounds or certain peroxides.
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Notes 1 and 4 to Chapter 39, Note 4(a) to Chapter 40, Note 2 to Section XVI, Note 2 to Chapter 90 and the wording of CN codes 3926, 3926 90 and 3926 90 97. This product is an elastomeric seal for general use. Therefore it is not a recognizable part of a machine in the meaning of Note 2 to Section XVI and Note 2 to Chapter 90 of the CN, and consequently excluded from Section XVI and Chapter 90. The constituent material of this product does not comply with the definition of synthetic rubbers contained in Note 4(a) to Chapter 40, since it cannot be vulcanised with sulphur. Poly (vinylidene fluoride) is a polymer belonging to Chapter 39 (see the Harmonised System Explanatory Notes (HS EN), General Notes to Chapter 39, list of abbreviations of polymers and Notes relating to heading 3904, last paragraph). Vinylidene fluoride and hexafluoropropylene copolymer is a fluorinated copolymer which should be classified in Chapter 39. Consequently, the product in question is a plastic product belonging to Chapter 39 and not specified or included elsewhere in the combined nomenclature, and should therefore be classified under CN code 3926 90 97. Documented CN 2026 code: 39269097.
8 juil. 2009
16 déc. 2020
3 juin 2019
3 juin 2019
12 avr. 2018
14 déc. 2015