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) 2022/2260 of 14 November 2022 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2022/2260 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 ↗
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 basin liner system, put up in a set for retail sale, that consists of: — a re-usable plastic basin (dimensions approx. 39 × 33 × 14 cm); — single-use disposable plastic liners in a tear-off roll; and — a liner dispenser. The basin, liners and dispenser are impregnated with an antimicrobial compound that prevents the spread of pathogens. The roll of liners is to be mounted on the dispenser. The system is designed to prevent cross-contamination leading to the spread of pathogens when washing patients in hospitals, healthcare and non-healthcare facilities. 3924 90 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 3924 and 3924 90 00 . The product is put up in a set for retail sale within the meaning of general rule 3(b). The essential character of the product is given by the re-usable basin made of plastics. Classification under heading 9018 as a medical instrument or appliance is excluded as the product is not used for medical treatment of a patient’s condition. The fact that the basin, liners and dispenser are impregnated with the antimicrobial compound, which only serves to prevent cross-contamination and the spread of pathogens, does not constitute the product as a medical instrument or appliance for diagnosis, or preventing or treating an illness or to operate, etc. Furthermore, the Harmonized System Explanatory Note (HSEN) to heading 9018 excludes sanitary ware of base metal (see HSEN to heading 9018 , second paragraph, point (e)). This interpretation can be extended to analogous products of plastics. Classification in heading 3922 is excluded because the basin does not have the character of sanitary ware of this heading given its dimensions, its non-permanent setup and that it is not designed to be connected to a water or sewage system. The basin has the character of a small portable sanitary article of heading 3924 (see also HSEN to heading 3922 , third paragraph, point (a), and to heading 3924 , point (D)). Consequently, the product is to be classified under CN code 3924 90 00 as other hygienic or toilet article, of plastics.
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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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