Executive Summary:
This Commission Implementing Regulation (EU) 2022/933 concerns the classification of specific goods within the Combined Nomenclature (CN). It classifies goods described in the Annex under specified CN codes to ensure uniform application. Binding tariff information conflicting with this regulation can be invoked for three months following its entry into force, which is the twentieth day after publication in the Official Journal of the European Union.
Key Points / Main Content:
Classification of Goods:
Goods described in column 1 of the Annex table must be classified under the CN codes in column 2, based on the reasons in column 3.
General rules for interpreting the Combined Nomenclature apply to any nomenclature based on it.
Binding Tariff Information:
Binding tariff information that doesn't conform to this regulation can be invoked for three months after the regulation's entry into force.
Entry into Force:
This regulation takes effect on the twentieth day following its publication in the Official Journal of the European Union.
Impact Analysis:
Holders of Binding Tariff Information:
Impact: May need to adjust practices to align with the new classifications.
Action Required: Review current binding tariff information and adjust declarations accordingly within three months of the regulation's effective date.
Customs Authorities of Member States:
Impact: Must implement the new classifications and ensure uniform application of the Combined Nomenclature.
Action Required: Enforce the classifications outlined in the Annex and update relevant systems and procedures.
Businesses involved in importing/exporting goods:
Impact: Will need to classify their goods according to this regulation.
Action Required: Review the descriptions of the goods in the annex, and ensure you are using the correct CN codes.
Key Entities Referenced
European Parliament: One of the legislative bodies of the European Union.
European Union: A political and economic union of member states located primarily in Europe.
Council of the European Union: A legislative body of the European Union consisting of government ministers from each member state.
Combined Nomenclature: A system for classifying goods used for customs tariffs and trade statistics within the European Union.
Regulation (EU) No 952/2013: Regulation of the European Parliament and of the Council laying down the Union Customs Code.
Council Regulation (EEC) No 2658/87: Council Regulation on the tariff and statistical nomenclature and on the Common Customs Tariff.
Customs Code Committee: A committee that provides opinions on measures related to the Union Customs Code.
Brussels: The location where the regulation was done.
17.6.2022 EN Official Journal of the European Union L 162/23
COMMISSION IMPLEMENTING REGULATION (EU) 2022/933
of 13 June 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 2013laying
down the Union Customs Code(1), and in particular Article 57(4) and Article 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 codes 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 codes 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.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
(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 162/24 EN Official Journal of the European Union 17.6.2022
Done at Brussels, 13 June 2022.
For the Commission
Gerassimos THOMAS
Director-General
Directorate-General for Taxation and Customs Union17.6.2022 EN Official Journal of the European Union L 162/25
ANNEX
Classification
Description of the goods Reasons
(CN-code)
(1) (2) (3)
Three items put up together for retail sale, Classification is determined by general rules 1
comprising: and 6 for the interpretation of the Combined
Nomenclature (GIR).
(a) a sleeveless knitted garment (a so-called
running vest) (93 % synthetic fibres and 7 % The three items as presented together are three
elastane) covering the upper part of the separate items. They are not composite goods, as
body, reaching down to the waist. The front together they do not form a whole, which would
has a V-neckline, and opens completely at not normally be offered for sale in separate
the front with a zip fastening, without any parts. They are not goods put up in sets for
overlapping closure. In the front of the gar retail sale within the meaning of GIR 3(b), as
ment, there are two rectangular open chest they are not put up together to meet a
pockets measuring approximately 19 cm × particular need or to carry out a specific
8 cm and two rectangular open waist pock activity, especially because the design of the
ets measuring approximately 12 cm × 14 pockets does not limit their use to carrying
cm. specific products for specific needs or
activities. The items are individual items that
In the back, there is one pocket with rubber
can be used independently from each other.
straps that are designed to attach, for exam
The activities of wearing a garment and
ple, folding walking sticks.
drinking are different, and they do not meet
(b) two soft flasks, with a flat bottom, with a the same specific need (the garment is
volume of 500 ml each, that fit into the covering the upper part of the body and the
front chest pockets, made of polyurethane flasks are for drinking).
and with a plastic lid with a pull spout.
If one or more of the articles of a ‘set’ do not meet
See images*. the same particular need or are not designed to
carry out the same specific activity, each article
has to be classified separately (see also
Guidelines on the classification in the
Combined Nomenclature of goods put up in
sets for retail sale, Part B (II) (1)(1).
Consequently, the items are to be classified
separately.
The individual articles, as referred to in the
description of the goods, are to be classified as
follows:
6110 30 99 (a) Classification is determined by Note 9, sec
ond paragraph, to Chapter 61 and the word
ing of CN codes 6110, 6110 30and 6110
30 99.
Based on its objective characteristics, the vest is a
garment of heading 6110. That heading covers a
category of knitted or crocheted articles,
designed to cover the upper part of the body
(jerseys, pullovers, cardigans, waistcoats and
similar articles) (see also the Harmonized
System Explanatory Notes to heading 6110,
first paragraph).L 162/26 EN Official Journal of the European Union 17.6.2022
The garments of that heading are intended to
cover the upper part of the body, with or
without sleeves, with any type of neckline,
with or without a collar, with or without
pockets. They can be made of any type of
knitted or crocheted material, including light
or fine-knit fabrics, of any textile fibre (see also
the Explanatory notes to the Combined
Nomenclature to heading 6110).
The vest cannot be identified as designed for one
or other of the sexes. The vest is to be classified
as a women’s or girls’ jersey, pullover, cardigan,
waistcoat and similar articles, knitted or
crocheted, of man-made fibres.
3924 90 00 (b) Classification is determined by the wording
of CN codes 3924and 3924 90 00.
The flasks are to be classified as other household
articles and hygienic or toilet articles, of plastics.
(1) OJ C 105, 11.4.2013, p. 1.
*The images are purely for information.