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) 2025/2349 of 14 November 2025 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2025/2349 of 14 November 2025 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) Bathing unit, so-called swim spa, for outdoor use, made of ABS plastic, measuring approximately 420 × 225 × 127 cm. The article has a net weight of 800 kg, and a volume of 5 000 liters. The swim spa is equipped with: — massage nozzles, — counterflow nozzles with powerful jets, — massage pumps, — a heating system, — a filtering system, — a circulation pump, — an air regulator, — an ozone wash chamber, — LED lighting, — a handrail and neck pad, — full insulation and wood cladding. The article has a graduated basin, including 6 places for massage with a total of 36 nozzles (1 place with 12 nozzles, 1 place with 8 nozzles, 1 place with 6 nozzles, 2 places with 4 nozzles and 1 place with 2 nozzles). It also provides a swimming area for one person of approximately 3 meters in length, with 4 nozzles (with powerful jets, for counter-current/‘in place’ swimming) It is designed to be used as a hydromassage apparatus and as a swimming pool for swimming and other water-based exercise. (See image) ( *1 ) 9506 99 90 Classification is determined by general rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9506, 9506 99 and 9506 99 90. The product is considered composite goods within the meaning of general rule 3(b), consisting of a hydromassage apparatus of heading 9019 and a swimming/paddling pool of heading 9506. The product shall be classified as if it consisted of the component which gives it its essential character. As the article is specifically designed to function simultaneously as a hydromassage apparatus and as a swimming pool, the component giving the essential character to the product cannot be determined. Both the special nozzles and pumps necessary to perform the hydromassage/spa therapy and the pool equipped with the special nozzles with powerful jets, for the counter-current swimming or other water-based exercise, are of equal importance. Consequently, the product is to be classified under the heading that occurs last in numerical order among those which equally merit consideration, that is under heading 9506, as a swimming pool. The product is therefore to be classified under CN code 9506 99 90, as a swimming pool. ( *1 ) The images are purely for information.
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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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