Commission Implementing Regulation (EU) No 491/2012 of 7 June 2012 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 491/2012
• 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)

Infant feeding bottle made of plastic (polypropylene) and graduated.

The product has a height of around 20 cm and a capacity of 300 ml.

The infant feeding bottle has a silicone nipple and a protector.

(See photo)  ( *1 )

3924 10 00

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3924 and 3924 10 00 .

As the product is used to feed babies, it cannot be considered as an article for the conveyance or packing of goods. Therefore, heading 3923 is excluded.

Infants’ feeding bottles, regardless of the material, are generally considered as ‘tableware and kitchenware’ (see also Harmonised System Explanatory Notes to heading 7013 , point (1)). Consequently, subheading 3924 90 00 is excluded.

The product is therefore to be classified under CN code 3924 10 00 .

( *1 )   The photo is purely for information.