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) 2021/909 of 31 May 2021 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2021/909 of 31 May 2021 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 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 .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) A flexible article (so-called pool noodle) made of cellular plastics (plastic foam) in the shape of a hollow tube of a length of approximately 1 m and a diameter of approximately 8 cm. The article floats on water and is presented to be used as a buoyancy aid, complying with a European standard for buoyancy aids for swimming instruction (EN 13138-2:2014). The article is also shock-absorbent and thermally insulating. See images ( *1 ) 3926 90 97 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 97 . Classification under heading 9506 as articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games is excluded, because due to its simple, common shape the article cannot be identified as an article designed for physical exercise or sports of heading 9506 , although due to its floating abilities the article complies with the standard for buoyancy aids for swimming instructions. Moreover, due to its simple shape and common material, the article could be used for various purposes (for example, as shock absorbing protective products that are wrapped around poles, thermal insulation products that are wrapped around pipes, products for the amusement of kids). Likewise, classification under heading 9503 as other toys is excluded, because the article cannot clearly be identified as an article for the amusement of kids or adults given its design. Consequently, the article is to be classified according to its constituent material (plastics). The article is therefore to be classified under CN code 3926 90 97 as other articles of plastics. ( *1 ) The images are purely for information.
Other acts of the same type
Commission Implementing Regulation (EU) 2020/1577 of 21 September 2020 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs TariffCommission Implementing Regulation (EU) 2020/1327 of 18 September 2020 entering a name in the register of protected designations of origin and protected geographical indications ‘Akasztói szikiponty’ (PDO)Commission Implementing Regulation (EU) 2020/1328 of 18 September 2020 approving non-minor amendments to the specification for a name entered in the register of protected designations of origin and protected geographical indications (‘Fraise du Périgord’ (PGI))Commission Delegated Regulation (EU) 2020/1732 of 18 September 2020 supplementing Regulation (EU) 2017/2402 of the European Parliament and of the Council with regard to fees charged by the European Securities and Markets Authority to securitisation repositories (Text with EEA relevance)Commission Implementing Regulation (EU) 2020/1297 of 17 September 2020 amending for the 316th time Council Regulation (EC) No 881/2002 imposing certain specific restrictive measures directed against certain persons and entities associated with the ISIL (Da'esh) and Al-Qaida organisationsCommission Implementing Regulation (EU) 2020/1321 of 17 September 2020 entering a name in the register of protected designations of origin and protected geographical indications (‘Aydın Kestanesi’ (PDO))Commission Implementing Regulation (EU) 2020/1295 of 16 September 2020 amending Implementing Regulation (EU) 2015/408 as regards the inclusion of the active substances carbetamide, emamectin, flurochloridone, gamma-cyhalothrin, halosulfuron‐methyl, ipconazole and tembotrione in the list of candidates for substitution (Text with EEA relevance)Commission Implementing Regulation (EU) 2020/1296 of 16 September 2020 amending Regulation (EC) No 88/97 on the authorization of the exemption of imports of certain bicycle parts originating in the People's Republic of China from the extension by Council Regulation (EC) No 71/97 of the anti-dumping duty imposed by Council Regulation (EEC) No 2474/93Commission Delegated Regulation (EU) 2020/1794 of 16 September 2020 amending Part I of Annex II to Regulation (EU) 2018/848 of the European Parliament and of the Council as regards the use of in-conversion and non-organic plant reproductive material (Text with EEA relevance)Commission Implementing Regulation (EU) 2020/1293 of 15 September 2020 amending Implementing Regulation (EU) No 540/2011 as regards the conditions of approval of the active substance azadirachtin (Text with EEA relevance)Commission Implementing Regulation (EU) 2020/1294 of 15 September 2020 on the Union renewable energy financing mechanism (Text with EEA relevance)Commission Implementing Regulation (EU) 2020/1326 of 15 September 2020 approving non-minor amendments to the specification for a name entered in the register of protected designations of origin and protected geographical indications ‘Mojama de Isla Cristina’ (PGI)
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