COMMISSION IMPLEMENTING REGULATION (EU) No 1195/2011
of 16 November 2011
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 |
(1) |
(2) |
(3) |
A product consisting of a plastic collar shaped to fit the neck with a shock-absorbing foam layer and hook-and-loop fasteners (so-called "cervical collar"). It is used to support the cervical portion of a person's spinal cord (neck) and head, for example, when rescuing and transporting patients with suspected or known spinal injuries, or for supporting the neck of a person who has suffered an injury such as whiplash. |
9021 10 10 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 6 to Chapter 90 and by the wording of CN codes 9021 , 9021 10 and 9021 10 10 . The collar is considered to be an appliance for supporting or holding parts of the body following an illness, operation or injury within the meaning of Note 6 to Chapter 90. The product cannot be considered to be a splint or other fracture appliance as it is not used to immobilise part of the body following a fracture. Classification under CN code 9021 10 90 is therefore excluded. The product is therefore to be classified under CN code 9021 10 10 as an orthopaedic appliance. |