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) 2022/788 of 16 May 2022 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2022/788 of 16 May 2022 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 . This Regulation shall be binding in its entirety and directly applicable in all Member States.
Supplementary provisions
ANNEXSupplementary provisions
Open ↗ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) A shower-bath, in the form of a flat tray, made out of a mixture of minerals and plastics and a white outer plastic coating. The product is by weight composed of the following: — 65 % calcium carbonate; — 28 % polyester resin; — 5 % silicon dioxide; — 2 % polyester ‘gel-coat’ (outer surface). The mineral components (calcium carbonate and silicon dioxide) are made out of marble chips, quartz or finely crushed granite. The production process involves first mixing the mineral component with plastic material (polyester resin). That mixture is then poured into a mould, which is lined with the polyester ‘gel-coat’, and the polyester resin is finally cured. See image ( *1 ) . 3922 10 00 Classification is determined by general rules 1, 3 (b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3922 and 3922 10 00 . As the plastic coating covers the usable surface of the product, the product is not an imitation of natural stone. It can therefore not be considered as an article of artificial stone of heading 6810 (see also the Harmonized System Explanatory Notes to heading 6810 , third paragraph). The plastic material is the most important component in terms of product use. It gives the shower tray tensile strength, chemical resistance and impermeability to water and thereby its essential character. The minerals contained serve as a filler. Consequently, the product is to be classified under CN code 3922 10 00 as shower-bath of plastics. ( *1 ) The image is 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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