Commission Implementing Regulation (EU) 2020/1701 of 10 November 2020 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2020/1701of 10 November 2020concerning 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 Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs CodeOJ L 269, 10.10.2013, p. 1., and in particular Article 57(4) and Article 58(2) thereof,Whereas:(1)In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC) No 2658/87Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1)., 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 issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three months.(5)The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,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 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, 10 November 2020.For the Commission,On behalf of the President,Gerassimos ThomasDirector-GeneralDirectorate-General for Taxation and Customs UnionANNEX
The image is purely for information.
Description of the goodsClassification (CN code)Reasons
(1)(2)(3)
A product, put up in a set for retail sale, packed in a black cotton bag, consisting of two articles:a stainless steel tube of circular cross-section with a length of approximately 21,5 cm and a diameter of approximately 0,5 cm. It has a number of notches to help ensure a firm grip. It is designed to be used as a reusable drinking straw;a twisted stainless steel brush with a length of approximately 20,2 cm and a brush head made of nylon hair with a diameter of 0,5 cm. The brush is designed to fit through the straw to clean it after use.See image.73239300Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 7323 and 73239300.The component that gives the set its essential character is the tube, that can be used as a reusable drinking straw even if not accompanied by the brush. The brush, on the other hand, is only of ancillary nature.The objective characteristics of the product (specific dimensions, shape, degree of processing, food safe material, presence of circumferential creases) make it identifiable as a finished product (drinking straw) of heading 7323.Classification under heading 7304 or 7306 as tubes, pipes and hollow profiles is therefore excluded as the product is a specific finished article covered by another heading.Consequently, the product is to be classified under CN code 73239300 as other household articles of stainless steel.
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