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) 2023/2490 of 30 October 2023 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2023/2490 of 30 October 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
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 3 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 heat and moisture exchanging filter (HMEF), consisting of a plastic housing equipped with two 22 mm connectors and one luer lock connector. The HMEF also contains a filtering material made of glass fibres. It has a compressible volume of 65 ml and a weight of 43 grammes. The article has the following functions: — high-efficiency filtration, — ease of breathing because of a low air-flow resistance, — prevention of heat and moisture loss. The article is designed to be mounted on a patient’s airway connector (e.g. a facemask) on one end and to be connected via tubes to the anaesthetic or artificial respiration apparatus on the other end. It is designed for use in intensive care or during anaesthesia, to provide a barrier against the passage of viruses and to heat and moisturise the air inhaled by a patient. (See image) ( *1 ) 9033 00 90 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 (c) to Chapter 90 and by the wording of CN codes 9033 00 and 9033 00 90 . Although the product replaces the nasal functions, as it serves to humidify, warm and filter the inhaled air, classification under heading 9021 is excluded because it is not considered a device worn or carried, or implanted in the body to compensate for a defect or disability. The product is neither a filtering apparatus of heading 8421 , as its heating and moisturizing function exceeds the scope of the heading, nor an anaesthetic apparatus of heading 9018 or an artificial respiration apparatus of heading 9019 , as it cannot be used independently, as a standalone device. The product is an interchangeable part designed to adapt the anaesthetic or artificial respiration apparatus to which it is connected, for a particular operation, or to increase its range of operations, or to perform a particular service relative to the main function of the apparatus. It is therefore considered an accessory of anaesthetic apparatus of heading 9018 , or of artificial respiration apparatus of heading 9019 . (See also CJEU, Case C-276/00, Turbon International GmbH, paragraphs 12 and 32 and Case C-152/10, Unomedical, paragraphs 29–34.) The product is, consequently, to be classified according to Note 2 to Chapter 90. As it is not goods included in a specific heading and, furthermore, not suitable for use solely or principally with a particular kind of apparatus or a number of apparatus of the same heading, it is to be classified under heading 9033 , by application of Note 2 (c) to Chapter 90. The product is therefore to be classified under CN code 9033 00 90 , as other accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments, or apparatus of Chapter 90. ( *1 ) The image is purely for information.
Other acts of the same type
Regulation (EU) 2021/1058 of the European Parliament and of the Council of 24 June 2021 on the European Regional Development Fund and on the Cohesion FundRegulation (EU) 2021/1059 of the European Parliament and of the Council of 24 June 2021 on specific provisions for the European territorial cooperation goal (Interreg) supported by the European Regional Development Fund and external financing instrumentsRegulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa PolicyRegulation (EU) 2021/1068 of the European Parliament and of the Council of 24 June 2021 amending Regulation (EU) 2016/1628 as regards its transitional provisions for certain machinery fitted with engines in the power ranges greater than or equal to 56 kW and less than 130 kW, and greater than or equal to 300 kW, in order to address the impact of the COVID-19 crisis (Text with EEA relevance)Regulation (EU) 2021/1077 of the European Parliament and of the Council of 24 June 2021 establishing, as part of the Integrated Border Management Fund, the instrument for financial support for customs control equipmentCommission Implementing Regulation (EU) 2021/1079 of 24 June 2021 laying down detailed rules for implementing certain provisions of Regulation (EU) 2019/880 of the European Parliament and of the Council on the introduction and the import of cultural goodsRegulation (EU, Euratom) 2021/1163 of the European Parliament of 24 June 2021 laying down the regulations and general conditions governing the performance of the Ombudsman’s duties (Statute of the European Ombudsman) and repealing Decision 94/262/ECSC, EC, EuratomCommission Implementing Regulation (EU) 2021/1046 of 23 June 2021 amending Regulation (EC) No 1484/95 as regards fixing representative prices in the poultrymeat and egg sectors and for egg albuminCommission Delegated Regulation (EU) 2021/1445 of 23 June 2021 amending Annexes II and VII to Regulation (EU) 2018/858 of the European Parliament and of the Council (Text with EEA relevance)Commission Delegated Regulation (EU) 2021/1768 of 23 June 2021 amending, for the purpose of its adaptation to technical progress, Annexes I, II, III and IV to Regulation (EU) 2019/1009 of the European Parliament and of the Council laying down rules on the making available on the market of EU fertilising products (Text with EEA relevance)Commission Delegated Regulation (EU) 2021/1958 of 23 June 2021 supplementing Regulation (EU) 2019/2144 of the European Parliament and of the Council by laying down detailed rules concerning the specific test procedures and technical requirements for the type-approval of motor vehicles with regard to their intelligent speed assistance systems and for the type-approval of those systems as separate technical units and amending Annex II to that Regulation (Text with EEA relevance)Commission Implementing Regulation (EU) 2021/1044 of 22 June 2021 granting a Union authorisation for the single biocidal product ‘Pesguard® Gel’ (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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