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.
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Commission Implementing Regulation (EU) 2020/1701 of 10 November 2020 concerning the classification of certain goods in the Combined Nomenclature
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.
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
Description of the goods
Classification (CN code)
Reasons
(1)
(2)
(3)
A product, put up in a set for retail sale, packed in a black cotton bag, consisting of two articles:
—
a stainless steel tube of circular cross-section with a length of approximately 21,5 cm and a diameter of approximately 0,5 cm. It has a number of notches to help ensure a firm grip. It is designed to be used as a reusable drinking straw;
—
a twisted stainless steel brush with a length of approximately 20,2 cm and a brush head made of nylon hair with a diameter of 0,5 cm. The brush is designed to fit through the straw to clean it after use.
See image ( *1 ) .
7323 93 00
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 7323 and 7323 93 00 .
The component that gives the set its essential character is the tube, that can be used as a reusable drinking straw even if not accompanied by the brush. The brush, on the other hand, is only of ancillary nature.
The objective characteristics of the product (specific dimensions, shape, degree of processing, food safe material, presence of circumferential creases) make it identifiable as a finished product (drinking straw) of heading 7323 .
Classification under heading 7304 or 7306 as tubes, pipes and hollow profiles is therefore excluded as the product is a specific finished article covered by another heading.
Consequently, the product is to be classified under CN code 7323 93 00 as other household articles of stainless steel.
( *1 ) The image is purely for information.
Cite this act
Commission Implementing Regulation (EU) 2020/1701 of 10 November 2020 concerning the classification of certain goods in the Combined Nomenclature (EUR-Lex). Retrieved via LawPlayer, https://lawplayer.com/eu/act/32020R1701
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