COMMISSION IMPLEMENTING REGULATION (EU) 2020/1701
of 10 November 2020
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of the goods |
Classification (CN code) |
Reasons |
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(1) |
(2) |
(3) |
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A product, put up in a set for retail sale, packed in a black cotton bag, consisting of two articles:
See image (*1). |
7323 93 00 |
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 7323 and 7323 93 00 . The component that gives the set its essential character is the tube, that can be used as a reusable drinking straw even if not accompanied by the brush. The brush, on the other hand, is only of ancillary nature. The objective characteristics of the product (specific dimensions, shape, degree of processing, food safe material, presence of circumferential creases) make it identifiable as a finished product (drinking straw) of heading 7323 . Classification under heading 7304 or 7306 as tubes, pipes and hollow profiles is therefore excluded as the product is a specific finished article covered by another heading. Consequently, the product is to be classified under CN code 7323 93 00 as other household articles of stainless steel. |