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) 2024/964 of 21 March 2024 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2024/964 of 21 March 2024 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 wrist-wearable, battery-operated device (so-called ‘smart watch’), consisting of a touch sensitive AMOLED colour display with a diagonal measurement of approximately 2,8 cm and a silicone strap, put up in a set for retail sale together with its charger. The device also contains: — 2 MB RAM, 32 MB ROM; — 159 mAh battery; — accelerometer sensor, gyro sensor, optical heart rate sensor; — Bluetooth 5.1 connectivity. The device is not equipped with an eSIM/SIM card and neither can a SIM card be inserted in it. It does not have Near Field Communication capability. The device, without being paired with another device, can be used for the following: — displaying the time and date; — measuring heart rate; — measuring the time of the phases of sleep; — counting the number of steps taken; — recording speed. The device can be paired or connected with another device, such as a smartphone (‘host device’) via Bluetooth. After pairing, the measured data is transmitted to the host device for further processing (via its applications). After pairing, the device also allows features such as: — receiving phone call notifications with the possibility to reject them only (the phone calls cannot be answered), — checking SMS notifications by displaying the first part of the text and reacting to them (the device offers an SMS quick reply function with predefined short texts, however it is not possible to compose a full, customised message), — operating music player applications on the host device, — operating various functions related to physical health and sport activities programmes, — tracking stress level. 9102 12 00 Classification is determined by general rules 1, 3(b), 3(c) and 6 for the interpretation of the Combined Nomenclature (‘GIR’), Note 1(n) to Section XVI and by the wording of CN codes 9102 and 9102 12 00 . The smart watch and the charger are considered as goods put up in a set for retail sale within the terms of GIR 3(b). The smart watch is the component which gives the whole the essential character. The smart watch is a composite article designed for the purpose of performing functions of heading 8517 (communication apparatus), heading 9029 (pedometer), heading 9031 (measuring or checking apparatus) and heading 9102 (wristwatch). The smart watch has numerous functions of other headings than of heading 8517 which can be perfomed without being paired with another device, such as measuring heart rate, counting the number of steps taken or displaying the time and date. The various functions performed by the smart watch are equally important for its use. Consequently, it is not possible to determine its principal function, i.e. the component that gives the device its essential character within the meaning of GIR 3(b). The smart watch is thus not comparable to the article described in the Harmonized System Classification Opinion 8517.62/23. Consequently, the smart watch is to be classified under the CN code which occurs last in numerical order among those which equally merit consideration by application of GIR 3(c). Therefore, the smart watch is to be classified under CN code 9102 12 00 as wristwatches, electrically operated, whether or not incorporating a stopwatch facility, with opto-electronic display only.
Other acts of the same type
Commission Implementing Regulation (EU) 2023/608 of 17 March 2023 amending Implementing Regulations (EU) 2020/761 and (EU) No 2020/1988 as regards the management system of some tariff quotas following the agreement between the European Union and New Zealand as a consequence of the United Kingdom’s withdrawal from the European UnionCommission Implementing Regulation (EU) 2023/611 of 17 March 2023 amending Regulation (EC) No 88/97 on the authorisation of the exemption of imports of certain bicycle parts originating in the People’s Republic of China from the extension by Council Regulation (EC) No 71/97 of the anti-dumping duty imposed by Council Regulation (EEC) No 2474/93Commission Implementing Regulation (EU) 2023/612 of 17 March 2023 amending Implementing Regulation (EU) No 307/2012 as regards certain procedures for the Union assessment of the safety of a substance or group of substances under scrutiny (Text with EEA relevance)Commission Implementing Regulation (EU) 2023/677 of 17 March 2023 approving non-minor amendments to the specification for a name entered in the register of protected designations of origin and protected geographical indications (‘Ricotta di Bufala Campana’ (PDO))Commission Implementing Regulation (EU) 2023/678 of 17 March 2023 entering a name in the register of protected designations of origin and protected geographical indications (‘Slavonska kobasica’ (PGI))Commission Implementing Regulation (EU) 2023/593 of 16 March 2023 re-imposing a definitive anti-dumping duty on imports of certain lightweight thermal paper originating in the Republic of Korea as regards the Hansol Group and amending the residual dutyCommission Implementing Regulation (EU) 2023/594 of 16 March 2023 laying down special disease control measures for African swine fever and repealing Implementing Regulation (EU) 2021/605 (Text with EEA relevance)Commission Implementing Regulation (EU) 2023/595 of 16 March 2023 establishing the form for the statement relating to the own resource based on non-recycled plastic packaging waste pursuant to Council Regulation (EU, Euratom) 2021/770Commission Implementing Regulation (EU) 2023/666 of 16 March 2023 entering a name in the register of protected designations of origin and protected geographical indications (‘Olio Campania’ (PGI))Commission Implementing Regulation (EU) 2023/583 of 15 March 2023 amending Implementing Regulation (EU) 2021/607 imposing a definitive anti-dumping duty on imports of citric acid originating in the People’s Republic of China as extended to imports of citric acid consigned from Malaysia, whether declared as originating in Malaysia or not, following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the CouncilCommission Implementing Regulation (EU) 2023/584 of 15 March 2023 correcting Implementing Regulation (EU) 2022/1493 concerning the authorisation of L-methionine produced by Corynebacterium glutamicum KCCM 80245 and Escherichia coli KCCM 80246 as feed additives for all animal species (Text with EEA relevance)Commission Implementing Regulation (EU) 2023/585 of 15 March 2023 correcting Implementing Regulation (EU) 2022/1452 concerning the authorisation of 3-ethylcyclopentan-1,2-dione, 4-hydroxy-2,5-dimethylfuran-3(2H)-one, 4,5-dihydro-2-methylfuran-3(2H)-one, eugenol, 1-methoxy-4-(prop-1(trans)-enyl)benzene, α-pentylcinnamaldehyde, α-hexylcinnamaldehyde and 2-acetylpyridine as feed additives for certain animal species (Text with EEA relevance)
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
What to look at next
Browse all EU Legal ActsEvery instrument by type and year, full text free to read section by sectionEuropean Union legislationEU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearEuropean Union: what this database coversWhich datasets are here, which official source they come from, and how current they areEuropean Union overview