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 which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.

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, 3 October 2018.For the Commission,On behalf of the President,Stephen QuestDirector-GeneralDirectorate-General for Taxation and Customs UnionANNEX

The images are purely for information.

Description of the goods	Classification(CN code)	Reasons
(1)	(2)	(3)
An article of plastics in the form of a set put up for retail sale consisting of:three garden hose couplings,a spray nozzle with a mechanism for the adjustment of the water jet type as well as for closing or opening the flow,connectors equipped with rubber seals (so called "O-rings").The article is presented to be used in gardens to sprinkle and water the plants.See images.	84818099	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 8481, 848180 and 84818099.The spray nozzle, which changes the water jet type and regulates the liquid flow, gives the set its essential character.The article is neither an irrigation system (see also the Harmonised System Explanatory Notes (HSEN) to heading 8424, (E)), nor a mechanical garden sprinkler head. It has the objective characteristics of a hose pipe nozzle fitted with taps, cocks, valves or other appliances for regulating the liquid flow and the jet type, which is excluded from heading 8424 (see also the HSEN to heading 8424 (D)). Hose pipe nozzles and the like, fitted with cocks or with valves for forming a jet or a spray are classified in heading 8481 (see also the HSEN to heading 8481, point (11). Consequently, classification under heading 8424 is excluded.The article is therefore to be classified in CN code 84818099 as other valves.

Commission Implementing Regulation (EU) 2018/1489 of 3 October 2018 concerning the classification of certain goods in the Combined Nomenclature