Commission Implementing Regulation (EU) 2022/556 of 1 April 2022 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2022/556
• Articles: 4

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.

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 .

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification (CN code)

Reasons

(1)

(2)

(3)

A set described as a “composite system for dental repair” put up for retail sale in a carton box in which all the elements are presented together with an instruction for use.

The set is composed of:

3006 40 00

Classification is determined by general rules 1, 3 (b) and 6 for the interpretation of the Combined Nomenclature, note 4 (f) to Chapter 30 and the wording of CN codes 3006 and 3006 40 00 .

Classification under heading 9021 is excluded, as the product is not a prefabricated product (such as a crown) that resemble in appearance any defective part of the body (see also the Harmonized System Explanatory Note to heading 9021 , Section III, first paragraph and Part (B), point (4) and the first sentence of the second subparagraph).

The composite materials filled in syringes are the components that give the set its essential character. They can be used in dentistry as dental fillings, which are covered by heading 3006 (note 4 (f) to Chapter 30, see also the above mentioned Harmonized System Explanatory Note to heading 9021 , Section III, Part (B), second subparagraph, first sentence).

Classification under heading 3824 and under heading 3906 is excluded as the product is more specifically covered by the wording of Note 4 (f) to Chapter 30, as a dental filling.

Consequently, the product is to be classified in CN code 3006 40 00 as other dental fillings.

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Opaquer pastes

(2 × 2ml);

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Body, Cervical, Incisal, Translucent pastes

(4 × 4g);

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Metal Photo Primer

(1 × 7ml);

—

Brush (1 handle + 10 tips);

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Disposable dishes;

—

Paper pad;

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Light shield cover.

The pastes, which are composite materials, are based on methacrylates and an inorganic filler and are presented in syringes ready for use.

The photo primer is an adhesive liquid, which bonds metals and composite materials together.

The components of the set are presented to be used together in dentistry to manufacture crowns (temporary and permanent), bridges, inlays, onlays, veneers and anterior jacket crowns, as well as for repair of restorations and as dental fillings.