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 Implementing Regulation (EU) No 455/2014 of 29 April 2014 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) No 455/2014 of 29 April 2014 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 which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months from the date of entry into force of this Regulation.
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 floor standing apparatus for dispensing cold water (so-called ‘water cooler’) with a height of approximately 124 cm and a weight of approximately 100 kg. It comprises a cooling system consisting of a compressor and a condenser. It has a storage capacity of 150 l and a nominal cooling capacity of 150 l/h allowing up to 750 glasses of water to be dispensed per hour. It operates with a voltage of 220 V AC. 8418 69 00 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8418 and 8418 69 00 . Cooling water for drinking purposes only is not considered treatment of materials by a process involving a change of temperature. Consequently, classification under heading 8419 is excluded. The apparatus is therefore to be classified under CN code 8418 69 00 as other refrigerating or freezing equipment (see also the Harmonized System Explanatory Notes to heading 8418 , group (I), point (2)). 2. A floor standing apparatus for dispensing hot or cold water (so-called ‘water dispenser’) with a height of approximately 97 cm and a weight of approximately 15 kg. The heating function is performed by an integrated electric heating resistor and the cooling function by a cooling system consisting of a compressor and a condenser. The water is supplied from a bottle which is not included upon presentation. The apparatus has the capacity to dispense hot water at a rate of 5 l/h with a temperature range of 85–92 °C. It has the capacity to dispense cold water at a rate of 2 l/h with a temperature range of 4–8 °C. The apparatus operates with a voltage of 220 V AC and a power of 100/550 W. 8516 10 11 Classification is determined by general rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8516 , 8516 10 and 8516 10 11 . Within the meaning of note 3 to Section XVI, the apparatus is designed for the purpose of performing two alternative functions (other refrigerating equipment of heading 8418 and an electric instantaneous or storage water heater of heading 8516 ). It is not possible to determine the apparatus' principal function as each function is equally important for the use of the apparatus. The apparatus is therefore to be classified under CN code 8516 10 11 as electric instantaneous water heaters.
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