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.
Commission Implementing Regulation (EU) 2017/1476 of 11 August 2017 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2017/1476 of 11 August 2017 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 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 .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) A product (so-called ‘LED dental light’) made of different materials such as glass, plastic and various metals and including several light-emitting diodes (LED). It is presented attached to a pivoting arm. The pivoting arm can either be mounted on a dental chair or e.g. on the wall or ceiling of a dental surgery. It is designed to illuminate the oral cavity during dentistry treatment. The level, colour and pattern of the light produced is specifically for use by dentists. See image ( *1 ) 9405 40 99 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 9405 , 9405 40 and 9405 40 99 . Classification under heading 9018 as a medical instrument or appliance is excluded as the heading excludes certain items of complete dental equipment (such as shadowless lamps) when they are presented separately; those items are to be classified in their own respective headings (see also Harmonised System Explanatory Notes (HSEN) to heading 9018 , part (II), (ii) and exclusion under part (II)). The product has the characteristics and design of an electric lamp/lighting fitting of heading 9405 which covers electric specialised lamps and lighting fittings that can be constituted of any materials and use any source of light (see also the HSEN to heading 9405 , part (I). The product, which consists of different materials, none of them giving it its essential character, is therefore to be classified under CN code 9405 40 99 as other electric lamps and lighting fittings of other materials than plastics. ( *1 ) The image is purely for information.
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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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