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, 6 August 2021.For the CommissionGerassimos ThomasDirector-GeneralDirectorate-General for Taxation and Customs UnionANNEX

The images are purely for information.

Description of the goods	Classification (CN-code)	Reasons
(1)	(2)	(3)
Tape made of elastic textile fabric, of a width of approximately 5 cm, covered on one side with adhesive material made of synthetic rubber, and weighing not more than 1500 g/m2.The tape comes rolled on a supporting tube and is presented in cardboard boxes containing 16 or 24 rolls, each with a diameter of approximately 7,5 cm. There is no indication on the packaging that the tapes are intended to be used for medical purposes.The tape is presented as tape to be used to protect joints during sport activities.(See images)	59061000	Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 4(a) to Chapter 59 and by the wording of CN codes 5906 and 59061000.The article is neither impregnated nor coated with pharmaceutical substances. It also does not have any objective characteristics that would indicate that it is specially designed for medical, surgical, dental or veterinary purposes. In addition, there is no indication on the packaging that it is intended for medical use. Consequently, classification under heading 3005 is excluded (see also the Harmonized System Explanatory Notes to heading 3005, third paragraph). It is thus to be classified according to its constituent material.The article is therefore to be classified under CN code 59061000 as adhesive tape of a width not exceeding 20 cm.

Commission Implementing Regulation (EU) 2021/1369 of 6 August 2021 concerning the classification of certain goods in the Combined Nomenclature