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) 2024/3020 of 29 November 2024 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2024/3020 of 29 November 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) So-called pipette tips, made of translucent polypropylene plastics, of a cylindrical body with conical tip, of various diameters and lengths. The pipette tips are interchangeable, disposable components which can be fitted in a pipetting apparatus and in automated dosing systems (dosing robots). These products are designed to be used in various specific diagnostic and research applications to transfer small, precise amounts of liquids accurately and consistently. (See image) ( *1 ) 3926 90 97 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926 , 3926 90 and 3926 90 97 . Although the pipette tips are suitable for use solely or principally with the pipetting apparatus and automated dosing systems of heading 8479 and they are significantly involved in the absorption and precise dosing of the liquid, they cannot be considered as parts of these apparatuses, as they are interchangeable and disposable components. Moreover, while a pipetting apparatus or automated dosing system cannot carry out its function without the pipette tips, it is nevertheless established that the mechanical and electrical functioning of those machines is not dependent on the pipette tips. Consequently, classification under heading 8479 , as parts of the pipetting apparatus is excluded. (See also judgment of the Court of Justice of the European Union of 19 July 2012 in Case C-336/11, Rohm & Haas Electronic Materials CMP Europe GmbH and Others, ECLI:EU:C:2012:500, paragraphs 35-39.) Due to their objective characteristics, the products are to be classified according to their constituent material, under heading 3926 , as articles of plastics. The products are therefore to be classified under CN code 3926 90 97 , as other articles of plastics. ( *1 ) The image is purely for information.
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