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) 2021/1369 of 6 August 2021 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2021/1369 of 6 August 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) Tape made of elastic textile fabric, of a width of approximately 5 cm, covered on one side with adhesive material made of synthetic rubber, and weighing not more than 1 500 g/m 2 . The tape comes rolled on a supporting tube and is presented in cardboard boxes containing 16 or 24 rolls, each with a diameter of approximately 7,5 cm. There is no indication on the packaging that the tapes are intended to be used for medical purposes. The tape is presented as tape to be used to protect joints during sport activities. (See images) ( *1 ) 5906 10 00 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 4(a) to Chapter 59 and by the wording of CN codes 5906 and 5906 10 00 . The article is neither impregnated nor coated with pharmaceutical substances. It also does not have any objective characteristics that would indicate that it is specially designed for medical, surgical, dental or veterinary purposes. In addition, there is no indication on the packaging that it is intended for medical use. Consequently, classification under heading 3005 is excluded (see also the Harmonized System Explanatory Notes to heading 3005 , third paragraph). It is thus to be classified according to its constituent material. The article is therefore to be classified under CN code 5906 10 00 as adhesive tape of a width not exceeding 20 cm. ( *1 ) The images are 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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