Commission Implementing Regulation (EU) No 1195/2011 of 16 November 2011 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 1195/2011
• Articles: 4

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 code indicated in column (2) of that table.

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 .

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification

(CN code)

Reasons

(1)

(2)

(3)

A product consisting of a plastic collar shaped to fit the neck with a shock-absorbing foam layer and hook-and-loop fasteners (so-called "cervical collar").

It is used to support the cervical portion of a person's spinal cord (neck) and head, for example, when rescuing and transporting patients with suspected or known spinal injuries, or for supporting the neck of a person who has suffered an injury such as whiplash.

9021 10 10

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 6 to Chapter 90 and by the wording of CN codes 9021 , 9021 10 and 9021 10 10 .

The collar is considered to be an appliance for supporting or holding parts of the body following an illness, operation or injury within the meaning of Note 6 to Chapter 90.

The product cannot be considered to be a splint or other fracture appliance as it is not used to immobilise part of the body following a fracture. Classification under CN code 9021 10 90 is therefore excluded.

The product is therefore to be classified under CN code 9021 10 10 as an orthopaedic appliance.