Article 1
Open ↗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.
Source
Commission Implementing Regulation (EU) 2018/1531 of 10 October 2018 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2018/1531 of 10 October 2018 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
Open ↗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 three months from the date of entry into force of this Regulation.
Article 3
Open ↗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
Open ↗ANNEX Description of the goods Classification (CN-code) Reasons (1) (2) (3) Flat flexible article made from an air bubble type sheet of plastics, circular in shape, with a diameter of approximately 305 cm. The article is presented as a cover for a swimming pool or paddling pool to keep the water at an optimal temperature and to keep the pool clean. See images ( *1 ) . 3926 90 92 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926 , 3926 90 and 3926 90 92 . Classification of the article under heading 9506 as a part or an accessory of a swimming pool or a paddling pool is excluded, because the article is not identifiable as being suitable for use solely or principally with swimming pools or paddling pools within the meaning of note 3 to Chapter 95. Moreover, the article cannot be considered a part or an accessory to a swimming pool or a paddling pool of heading 9506 , because it is neither indispensable for the functioning of a swimming pool or a paddling pool, nor does it adapt those pools to a particular operation or increase their range of operations or enable them to perform a particular service connected with their main function which is swimming or paddling (see judgment of the Court of Justice of 16 June 2011, Unomedical , C-152/10, ECLI:EU:C:2011:402, paragraphs 29 and 36). The swimming pool or paddling pool cannot be used when covered. Classification as ‘plates, sheets, film, foil and strip’ under headings 3920 or 3921 is excluded by virtue of note 10 to Chapter 39, because the article is cut into a round shape, rather than being uncut or being cut into a rectangle. The article is therefore to be classified according to its constituent material under CN code 3926 90 92 as ‘other articles of plastics, made from sheet’. ( *1 ) The images are purely for information.
Other acts of the same type
Commission Implementing Regulation (EU) 2025/133 of 28 January 2025 amending Regulation (EU) No 965/2012 as regards non-commercial operations conducted in visual flight rules conditions with gyroplanesCommission Implementing Regulation (EU) 2025/134 of 28 January 2025 amending Regulation (EU) No 1178/2011 as regards the introduction of a gyroplane pilot licenceCommission Implementing Regulation (EU) 2025/184 of 28 January 2025 amending Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 regarding the creation, modification and management of certain tariff quotas following the Interim Agreement on Trade between the European Union and the Republic of ChileCommission Implementing Regulation (EU) 2025/203 of 28 January 2025 amending Annexes V and XIV to Implementing Regulation (EU) 2021/404 as regards the entries for Canada, the United Kingdom and the United States in the lists of third countries, territories or zones thereof authorised for the entry into the Union of consignments of poultry and germinal products of poultry, and of fresh meat of poultry and game birdsCommission Delegated Regulation (EU) 2025/855 of 28 January 2025 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2021/931 as regards the specification of the formula for calculating the supervisory delta of call and put options mapped to the commodity risk categoryCommission Implementing Regulation (EU) 2025/127 of 27 January 2025 correcting certain language versions of Implementing Regulation (EU) 2021/808 on the performance of analytical methods for residues of pharmacologically active substances used in food-producing animals and on the interpretation of results as well as on the methods to be used for samplingCouncil Implementing Regulation (EU) 2025/173 of 27 January 2025 implementing Regulation (EU) 2019/796 concerning restrictive measures against cyber-attacks threatening the Union or its Member StatesCouncil Implementing Regulation (EU) 2025/190 of 27 January 2025 implementing Regulation (EU) 2016/44 concerning restrictive measures in view of the situation in LibyaCommission Implementing Regulation (EU) 2025/117 of 24 January 2025 laying down rules for the application of Regulation (EU) 2021/2282 with regard to the procedures for joint scientific consultations on medical devices and in vitro diagnostic medical devicesCommission Implementing Regulation (EU) 2025/119 of 24 January 2025 amending Implementing Regulation (EU) No 540/2011 as regards the conditions of approval of the low-risk active substance aqueous extract from the germinated seeds of sweet Lupinus albusCommission Implementing Regulation (EU) 2025/178 of 24 January 2025 on the registration of the geographical indication Aglonas maizes veistūklis (PGI) in the Union register of geographical indications pursuant to Regulation (EU) 2024/1143 of the European Parliament and of the CouncilCommission Implementing Regulation (EU) 2025/191 of 24 January 2025 on the registration of the geographical indication Sussex (PDO) in the Union register of geographical indications pursuant to Regulation (EU) 2024/1143 of the European Parliament and of the Council
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
What to look at next
Browse all EU Legal ActsEvery instrument by type and year, full text free to read section by sectionEuropean Union legislationEU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearEuropean Union: what this database coversWhich datasets are here, which official source they come from, and how current they areEuropean Union overview