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) 2022/2259 of 14 November 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 ↗
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.
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 .
ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) A plastic ring with an external diameter of approx. 4 cm and an internal diameter of approx. 2 cm. The ring has two small openings on the outside and inside. It contains a strip of nonwoven fabric impregnated with odoriferous substances. The product is placed within the mouthpiece of specific drinking bottles to aromatise ambient air that is aspirated while drinking water from the mouthpiece. The aromatised air is perceived retronasally (that is, from inside the oral cavity), which gives the consumer the impression of a flavoured drink. The product is available in different fragrances and packaged in aluminium composite foil bags for retail sale as aroma pods for the production of scent. 3307 90 00 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 4 to Chapter 33 and the wording of CN codes 3307 and 3307 90 00 . The product is neither of a kind used as raw materials in industry nor is it a preparation of a kind used for the manufacture of beverages. The product does not add an aroma to the liquid, and thus it does not impart a fragrance to the beverage itself. Therefore, classification under heading 3302 is excluded. The product is designed to aromatise air, which is aspirated together with the water from the drinking bottle. It contains a strip of nonwoven fabric impregnated with a perfumery preparation within the meaning of note 4 to Chapter 33 for this purpose (see also the Harmonised System Explanatory Notes to heading 3307 , point (V)(5)). Consequently, the product is to be classified under CN code 3307 90 00 as other perfumery not elsewhere specified or included. (*) The image is purely for information.
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