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, 9 February 2021.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 goods	Classification (CN-code)	Reasons
(1)	(2)	(3)
A bottle made of mechanically produced, glass, in the shape of a skull, approximately 9,5 cm high, with a nominal capacity of 180 ml. The bottle has a short neck (approximately 1,5 cm long and with a diameter of the opening of 2 cm) and a non-sealed stopper made of cork, which fits loosely in the opening of the bottle.See image.	70134999	Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7013, 701349 and 70134999.Based on its objective characteristics (the specific shape of the article, the cork stopper fits loosely in the bottleneck; non-sealed cork closure), the article is not designed to be commonly used commercially for the conveyance or packing of goods within the meaning of heading 7010. The cork closure is not suitable to ensure that the contents do not leak or spill out during transport. The design of the bottle and the loose fitting stopper make the article similar to a decanter or an oil or vinegar cruet, which are articles of a kind used as table or kitchen glassware and which are excluded from heading 7010 (see also the Harmonized System Explanatory Notes (HSEN) to heading 7010, first paragraph and fifth paragraph exclusion (c), and the HSEN to heading 7013, first paragraph (1)). Consequently, classification under heading 7010 as a bottle of glass, of a kind used for the conveyance or packing of goods is excluded.The article is therefore to be classified under CN code 70134999 as glassware of a kind used for table, kitchen or similar purposes (other than that of heading 7010 or 7018).

Commission Implementing Regulation (EU) 2021/170 of 9 February 2021 concerning the classification of certain goods in the Combined Nomenclature