18.11.

2022 EN Official Journal of the European Union L 299/17

COMMISSION IMPLEMENTING REGULATION (EU) 2022/2260

of 14 November 2022
concerning the classification of certain goods in the Combined Nomenclature

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying
down the Union Customs Code (1), and in particular Articles 57(4) and 58(2) thereof,

Whereas:

(1) In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC)
No 2658/87 (2), it is necessary to adopt measures concerning the classification of the goods referred to in the
Annex to this Regulation.

(2) Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature.
Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional
subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff
and other measures relating to trade in goods.

(3) Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be
classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.

(4) It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this
Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the
holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three months.

(5) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

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.

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.

(1) OJ L 269, 10.10.2013, p. 1.

(2) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff
(OJ L 256, 7.9.1987, p. 1).
L 299/18 EN Official Journal of the European Union 18.11.2022

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 14 November 2022.

For the Commission

Gerassimos THOMAS
Director-General
Directorate-General for Taxation and Customs Union
18.11.2022 EN Official Journal of the European Union L 299/19

ANNEX

Classification
Description of the goods Reasons
(CN code)

(1) (2) (3)

A basin liner system, put up in a set for retail 3924 90 00 Classification is determined by general rules 1, 3(b)
sale, that consists of: and 6 for the interpretation of the Combined
Nomenclature and the wording of CN codes
— a re-usable plastic basin (dimensions 3924 and 3924 90 00.
approx. 39 × 33 × 14 cm);
— single-use disposable plastic liners in a tear- The product is put up in a set for retail sale within
off roll; and the meaning of general rule 3(b). The essential
— a liner dispenser. character of the product is given by the re-usable
basin made of plastics.
The basin, liners and dispenser are impregnated
with an antimicrobial compound that prevents Classification under heading 9018 as a medical
the spread of pathogens. The roll of liners is to instrument or appliance is excluded as the
be mounted on the dispenser. The system is product is not used for medical treatment of a
designed to prevent cross-contamination patient’s condition. The fact that the basin, liners
leading to the spread of pathogens when and dispenser are impregnated with the
washing patients in hospitals, healthcare and antimicrobial compound, which only serves to
non-healthcare facilities. prevent cross-contamination and the spread of
pathogens, does not constitute the product as a
medical instrument or appliance for diagnosis, or
preventing or treating an illness or to operate, etc.
Furthermore, the Harmonized System Explanatory
Note (HSEN) to heading 9018 excludes sanitary
ware of base metal (see HSEN to heading 9018,
second paragraph, point (e)). This interpretation
can be extended to analogous products of plastics.
Classification in heading 3922 is excluded because
the basin does not have the character of sanitary
ware of this heading given its dimensions, its
non-permanent setup and that it is not designed
to be connected to a water or sewage system. The
basin has the character of a small portable sanitary
article of heading 3924 (see also HSEN to heading
3922, third paragraph, point (a), and to heading
3924, point (D)).
Consequently, the product is to be classified under
CN code 3924 90 00 as other hygienic or toilet
article, of plastics.