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) 2025/2380 of 18 November 2025 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2025/2380 of 18 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
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 specially shaped bracket, made of heat-resistant, stainless-steel wire, used as a retainer for the heating element of an electric grill. The heat-resistant wire can resist heat up to 800 °C. The article has specific dimensions to fit in a specific type of grill apparatus and has bent ends, so that the bracket can be fixed in a hole at the bottom of the grill housing (bowl). Its ends are bent to allow secured fixing of the bracket in a designated hole at the base of the grill. The retainer is designed to keep the heating element in the appropriate position, by supporting its weight and by firmly holding it in place. The article does not perform any additional function (e.g. heating). See images ( *1 ) . 7326 20 00 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7326 and 7326 20 00. The article is an important component of the electric grill. It is intended to support and hold the heating element in place, thereby ensuring consistent and even heat distribution across the cooking surface/grate, reducing the risk of electrical hazards and extending the lifespan of both the heating element and the grill. Nevertheless, based on its objective characteristics, the article is not identifiable as being a part suitable for use solely or principally with electrothermic appliances of heading 8516. Classification under heading 8516, as a part of the electric grill is therefore excluded. (See also the 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 34 and 35.) Consequently, the steel bracket is to be classified according to its constituent material, under heading 7326, as other article of iron or steel. The product is therefore to be classified under CN code 7326 20 00, as an article of iron or steel wire. ( *1 ) The images are purely for information.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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