Commission Implementing Regulation (EU) No 760/2014 of 10 July 2014 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 760/2014
• 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 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 .

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification

(CN code)

Reasons

(1)

(2)

(3)

A cylindrical container made of plastics, approximately 8 cm high, with a diameter of 6 cm, containing 180 ml of paraffin-based lamp oil (a mixture of paraffin containing 68 % of tetradecane, 25 % of pentadecane and approximately 4 % of hexadecane) and a wick. It is covered by a metal seal with a plastic cap that prevents evaporation of the oil and holds the wick in place (so-called ‘oil lamp’).

The container cannot be refilled after the oil has been consumed.

The product is used as a mood light. It can either be placed in a holder (for example, a glass pot) or it can be used independently.

( *1 ) See image.

9405 50 00

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 9405 and 9405 50 00 .

Classification as oil under heading 2710 is excluded as the product has a metal seal with a plastic cap and a wick and thus consists of more elements than oil and a container normally used for packing such goods as provided for under GIR 5(b).

The product has the characteristics and design of an independent lighting fitting of heading 9405 as it has a self-sustaining body containing oil, a metal seal with a plastic cap and a wick. That heading covers electrical and non-electrical lamps and lighting fittings that can be constituted of any materials and use any source of light (see also the Harmonised System Explanatory Notes to heading 9405 , part (I)).

The product is therefore to be classified under CN code 9405 50 00 as non-electrical lamps and lighting fittings.

( *1 )   The image is purely for information.