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) 2023/1057 of 26 May 2023 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2023/1057 of 26 May 2023 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 .
Supplementary provisions
ANNEXSupplementary provisions
Open ↗ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) Rectangular article (‘cooling mat’) measuring approximately 50 cm × 40 cm × 1 cm or 90 cm × 50 cm × 1 cm, consisting of: a soft plate of cellular plastic foam of polyurethane impregnated with a gel consisting of water and 1,6 % by weight of carboxymethylcellulose. The cooling mat is covered with a waterproof textile fabric of synthetic fibres (polyester), and is coated with plastics on the inside. The cooling mat has a cooling effect on e.g. an animal lying down on it, due to the gel. The cooling mat is put up for retail sale and presented to be used for dogs or cats but can also be used by humans. (See image) ( *1 ) 3926 90 97 Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 3926 , 3926 90 and 3926 90 97 . Classification under heading 9404 as articles of bedding and similar furnishing is excluded, because the cooling mat is mainly intended to provide a cooling effect. Thus, its function is not comparable to that of articles of bedding and similar furnishing of heading 9404 . The cooling mat is a composite article within the meaning of general rule 3(b) for the interpretation of the Combined Nomenclature, consisting of a cover of textile fabric, a plate of cellular plastic foam and gel containing carboxymethylcellulose. The gel gives the product its essential character; the plate of cellular plastic foam only has a carrier function, while the waterproof textile merely serves as a cover (see also the Harmonised System Explanatory Notes to heading 3926 , point (9)). The mat containing the gel is an article of materials of heading 3912 . The cooling mat is therefore to be classified under CN code 3926 90 97 as other article of other materials of headings 3901 to 3914 . ( *1 ) The image is purely for information.
Other acts of the same type
Commission Implementing Regulation (EU) 2021/1123 of 8 July 2021 suspending commercial policy measures concerning certain products from the United States of America imposed by Implementing Regulation (EU) 2020/1646 following the adjudication of a trade dispute under the Dispute Settlement Understanding of the World Trade OrganizationRegulation (EU) 2021/1133 of the European Parliament and of the Council of 7 July 2021 amending Regulations (EU) No 603/2013, (EU) 2016/794, (EU) 2018/1862, (EU) 2019/816 and (EU) 2019/818 as regards the establishment of the conditions for accessing other EU information systems for the purposes of the Visa Information SystemRegulation (EU) 2021/1134 of the European Parliament and of the Council of 7 July 2021 amending Regulations (EC) No 767/2008, (EC) No 810/2009, (EU) 2016/399, (EU) 2017/2226, (EU) 2018/1240, (EU) 2018/1860, (EU) 2018/1861, (EU) 2019/817 and (EU) 2019/1896 of the European Parliament and of the Council and repealing Council Decisions 2004/512/EC and 2008/633/JHA, for the purpose of reforming the Visa Information SystemRegulation (EU) 2021/1139 of the European Parliament and of the Council of 7 July 2021 establishing the European Maritime, Fisheries and Aquaculture Fund and amending Regulation (EU) 2017/1004Regulation (EU) 2021/1147 of the European Parliament and of the Council of 7 July 2021 establishing the Asylum, Migration and Integration FundRegulation (EU) 2021/1148 of the European Parliament and of the Council of 7 July 2021 establishing, as part of the Integrated Border Management Fund, the Instrument for Financial Support for Border Management and Visa PolicyRegulation (EU) 2021/1149 of the European Parliament and of the Council of 7 July 2021 establishing the Internal Security FundRegulation (EU) 2021/1150 of the European Parliament and of the Council of 7 July 2021 amending Regulations (EU) 2018/1862 and (EU) 2019/818 as regards the establishment of the conditions for accessing other EU information systems for the purposes of the European Travel Information and Authorisation SystemRegulation (EU) 2021/1151 of the European Parliament and of the Council of 7 July 2021 amending Regulations (EU) 2019/816 and (EU) 2019/818 as regards the establishment of the conditions for accessing other EU information systems for the purposes of the European Travel Information and Authorisation SystemRegulation (EU) 2021/1152 of the European Parliament and of the Council of 7 July 2021 amending Regulations (EC) No 767/2008, (EU) 2017/2226, (EU) 2018/1240, (EU) 2018/1860, (EU) 2018/1861 and (EU) 2019/817 as regards the establishment of the conditions for accessing other EU information systems for the purposes of the European Travel Information and Authorisation SystemRegulation (EU) 2021/1153 of the European Parliament and of the Council of 7 July 2021 establishing the Connecting Europe Facility and repealing Regulations (EU) No 1316/2013 and (EU) No 283/2014 (Text with EEA relevance)Commission Delegated Regulation (EU) 2021/1686 of 7 July 2021 amending Delegated Regulation (EU) 2016/161 as regards the evaluation of notifications by national competent authorities to the Commission and the inclusion of cicatrizants with ATC code D03AX and pharmaceutical form fly larvae in the list of medicinal products that shall not bear the safety features (Text with EEA relevance)
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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