Article 1
The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN codes indicated in column (2) of that table.
Commission Regulation (EU) No 1067/2010 of 19 November 2010 concerning the classification of certain goods in the Combined Nomenclature
Commission Regulation (EU) No 1067/2010 of 19 November 2010 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Article 2
Binding 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 3
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) 1. A product (so-called ‘shower head’) made of plastics with a nickel coating, used for distributing water by means of a nozzle. It is equipped with a non-return valve which prevents water from flowing back. However, the valve does not regulate the water flow. The flow of water from the nozzle is regulated by the tap to which the product is intended to be connected via a flexible hose. 3924 90 00 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3924 and 3924 90 00 . Classification under heading 8481 as a valve or similar appliance is excluded, as the product is more than a valve incorporating accessory features, it is a complete shower head (see also the Harmonised System Explanatory Notes to heading 8481 ). Classification under heading 8424 as a mechanical appliance for projecting, dispersing or spraying liquids is excluded, as the product does not contain any mechanism for projecting, dispersing or spraying the liquid. The flow of the water from the nozzle is regulated only by the tap to which the product is intended to be connected. The product is therefore to be classified according to its constituent material in Chapter 39. Classification under heading 3922 as a sanitary ware of plastics is excluded, as this heading covers baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics to be permanently fixed in a place (see also the Harmonised System Explanatory Notes to heading 3922 ). The product is therefore to be classified under heading 3924 as a hygienic or toilet article, of plastics. 2. A product (so-called ‘shower head’) made of plastics with a nickel coating, used for distributing water by means of a nozzle. It is equipped with a button connected to a valve which prevents water from flowing back and also changes the type of water jet (‘rain’ or ‘massage’). However, the valve does not regulate the water flow. The flow of water from the nozzle is regulated by the tap to which the product is intended to be connected via a flexible hose. 8424 89 00 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8424 and 8424 89 00 . Classification under heading 8481 as a valve or similar appliance is excluded, as the product is more than a valve incorporating accessory features, it is a complete shower head (see also the Harmonised System Explanatory Notes to heading 8481 ). The presence of a mechanism to change the type of water jet gives the product the character of a mechanical appliance for projecting, dispersing or spraying liquids. The product is therefore to be classified under heading 8424 . 3. A product (so-called ‘shower head’) made of plastics with a nickel coating, used for distributing water by means of a nozzle without a non-return valve or a mechanism to change the type of water jet. The flow of water from the nozzle is regulated by the tap to which the product is intended to be connected via a flexible hose. 3924 90 00 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3924 and 3924 90 00 . Classification under heading 8424 as a mechanical appliance for projecting, dispersing or spraying liquids is excluded, as the product does not contain any mechanism for projecting, dispersing or spraying the liquid. The flow of the water from the nozzle is regulated only by the tap to which the product is intended to be connected. The product is therefore to be classified according to its constituent material in Chapter 39. Classification under heading 3922 as a sanitary ware of plastics is excluded, as this heading covers baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics to be permanently fixed in a place (see also the Harmonised System Explanatory Notes to heading 3922 ). The product is therefore to be classified under heading 3924 as a hygienic or toilet article, of plastics.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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