Commission Implementing Regulation (EU) No 1302/2011 of 9 December 2011 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) No 1302/2011of 9 December 2011concerning the classification of certain goods in the Combined Nomenclature THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs TariffOJ L 256, 7.9.1987, p. 1., and in particular Article 9(1)(a) thereof,Whereas:(1)In order to ensure uniform application of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.(2)Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.(3)Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.(4)It is appropriate to provide that binding tariff information which has been issued by the customs authorities of Member States in respect of the classification of goods in the Combined Nomenclature but which is not in accordance with this Regulation can, for a period of three months, continue to be invoked by the holder, under Article 12(6) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs CodeOJ L 302, 19.10.1992, p. 1..(5)The Customs Code Committee has not issued an opinion within the time limit set by its Chairman,HAS ADOPTED THIS REGULATION:
Article 1The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.
Article 2Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 9 December 2011.For the Commission, On behalf of the President,Algirdas ŠemetaMember of the CommissionANNEX
The photo is purely for information.
Description of the goodsClassification(CN code)Reasons
(1)(2)(3)
Plastic bottle made of polyethylene with stopper and a round base form.The product has a height of around 20 cm and a capacity of 0,5 litre.The product is designed for insertion into the holder for bottles on bicycles, and it is used for the conveyance of beverages.(See photo)39233010Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3923, 392330 and 39233010.As the product is a plastic bottle with a stopper containing no other elements such as, for example, detachable drinking cups, and as it is used for the conveyance of beverages for refreshment, it cannot be considered to be a tableware, kitchenware or other household article of heading 3924. Consequently, classification under heading 3924 is excluded.The product being an article for the conveyance or packing of goods is therefore to be classified under heading 3923 (see Harmonized System Explanatory Notes to heading 3923, point (a) of the first paragraph).
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