Commission Implementing Regulation (EU) 2017/1169 of 26 June 2017 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2017/1169
• 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 34(9) of Regulation (EU) No 952/2013 for a period of 3 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)

An article in a form of a ball (so called ‘paintball’) made of a hard gelatine shell containing water-based paint.

The article is designed to be used as a projectile for a paintball gun (air gun with a nozzle velocity of 91 meters per second) during the multi-player game ‘paintball’.

See images  ( *1 ) .

9306 90 90

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 1 (s) to Chapter 95 and by the wording of CN codes 9306 , 9306 90 and 9306 90 90 .

The article is designed as a projectile for a paintball gun, which is an air gun of heading 9304 due to its considerable nozzle velocity (see Commission Regulation (EC) No 242/96 ( OJ L 31, 9.2.1996, p. 16 )).

The paintball is a projectile used for shooting with air guns similar to pellets or darts. Therefore, the paintball is another kind of ammunition (see also the Harmonised System Explanatory Notes to heading 9306 , (A) (3)).

Classification as a product of Chapter 95 is therefore excluded by virtue of note 1 (s) to that Chapter.

Consequently, the article is to be classified under CN code 9306 90 90 as a projectile.

( *1 )   The images are purely for information.