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« BalevBio » EOOD contre Teritorialna direktsia Severna morska, Agentsia « Mitnitsi »

Arrêt de la Cour (huitième chambre) du 3 juin 2021.#« BalevBio » EOOD contre Teritorialna direktsia Severna morska, Agentsia « Mitnitsi ».#Renvoi préjudiciel – Tarif douanier commun – Classement tarifaire – Nomenclature combinée – Marchandises composées de différentes matières – Fibres végétales – Résine de mélamine – Positions 3924 et 4419 – Marchandises décrites comme des “gobelets en bambou”.#Affaire C-76/20.

2022/2260

Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3924 and 3924 90 00 . The product is put up in a set for retail sale within the meaning of general rule 3(b). The essential character of the product is given by the re-usable basin made of plastics. Classification under heading 9018 as a medical instrument or appliance is excluded as the product is not used for medical treatment of a patient’s condition. The fact that the basin, liners and dispenser are impregnated with the antimicrobial compound, which only serves to prevent cross-contamination and the spread of pathogens, does not constitute the product as a medical instrument or appliance for diagnosis, or preventing or treating an illness or to operate, etc. Furthermore, the Harmonized System Explanatory Note (HSEN) to heading 9018 excludes sanitary ware of base metal (see HSEN to heading 9018 , second paragraph, point (e)). This interpretation can be extended to analogous products of plastics. Classification in heading 3922 is excluded because the basin does not have the character of sanitary ware of this heading given its dimensions, its non-permanent setup and that it is not designed to be connected to a water or sewage system. The basin has the character of a small portable sanitary article of heading 3924 (see also HSEN to heading 3922 , third paragraph, point (a), and to heading 3924 , point (D)). Consequently, the product is to be classified under CN code 3924 90 00 as other hygienic or toilet article, of plastics. Documented CN 2026 code: 39249000.

2022/933

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR). The three items as presented together are three separate items. They are not composite goods, as together they do not form a whole, which would not normally be offered for sale in separate parts. They are not goods put up in sets for retail sale within the meaning of GIR 3(b), as they are not put up together to meet a particular need or to carry out a specific activity, especially because the design of the pockets does not limit their use to carrying specific products for specific needs or activities. The items are individual items that can be used independently from each other. The activities of wearing a garment and drinking are different, and they do not meet the same specific need (the garment is covering the upper part of the body and the flasks are for drinking). 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 Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale, Part B (II) (1) (1). Consequently, the items are to be classified separately. The individual articles, as referred to in the description of the goods, are to be classified as follows: (a)Classification is determined by Note 9, second paragraph, to Chapter 61 and the wording of CN codes 6110 , 6110 30 and 6110 30 99. Based on its objective characteristics, the vest is a garment of heading 6110 . That heading covers a category of knitted or crocheted articles, designed to cover the upper part of the body (jerseys, pullovers, cardigans, waistcoats and similar articles) (see also the Harmonized System Explanatory Notes to heading 6110 , first paragraph). The garments of that heading are intended to cover the upper part of the body, with or without sleeves, with any type of neckline, with or without a collar, with or without pockets. They can be made of any type of knitted or crocheted material, including light or fine-knit fabrics, of any textile fibre (see also the Explanatory notes to the Combined Nomenclature to heading 6110 ). The vest cannot be identified as designed for one or other of the sexes. The vest is to be classified as a women’s or girls’ jersey, pullover, cardigan, waistcoat and similar articles, knitted or crocheted, of man-made fibres. (b)Classification is determined by the wording of CN codes 3924 and 3924 90 00 . The flasks are to be classified as other household articles and hygienic or toilet articles, of plastics. Documented CN 2026 code: 61103099, 39249000.

2018/838

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 3924 and 3924 90 00 . Classification under heading 4818 is excluded because the essential character of the product is not given by its paper components but by the superabsorbent polymer of polyacrylate. Classification under heading 9619 is excluded because the product is not shaped so that it fits to the human body (see also the Harmonised System Explanatory Notes (HSEN) to heading 9619 ). The product is a combination of plastics and other materials. A product which combines plastics and other materials is classified in chapter 39 provided that it retains the essential character of articles of plastics (see also the HSEN, General Notes to Chapter 39). The essential character of the product is provided by superabsorbent polymer; the paper is solely considered to have a carrier or packaging function. The product is therefore to be classified in CN code 3924 90 00 as other household articles and hygienic or toilet articles, of plastics. Documented CN 2026 code: 39249000.