Commission Implementing Regulation (EU) 2025/2349 of 14 November 2025 concerning the classification of certain goods in the Combined Nomenclature

Official Journal EN of the European Union L series 2025/2349 19.11.2025 COMMISSION IMPLEMENTING REGULATION(EU) 2025/2349 of 14 November 2025 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 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 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. (1) OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj. (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, ELI: http://data.europa.eu/eli/reg/1987/2658/oj). ELI: http://data.europa.eu/eli/reg_impl/2025/2349/oj 1/3EN OJ L, 19.11.2025 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. Done at Brussels, 14 November 2025. For the Commission, On behalf of the President, Gerassimos THOMAS Director-General Directorate-General for Taxation and Customs Union 2/3 ELI: http://data.europa.eu/eli/reg_impl/2025/2349/ojEN OJ L, 19.11.2025 ANNEX Classification Description of the goods Reasons (CN-code) (1) (2) (3) Bathing unit, so-called swim spa, for outdoor 9506 99 90 Classification is determined by general rules 1, 3(c) use, made of ABS plastic, measuring and 6 for the interpretation of the Combined approximately 420 × 225 × 127 cm. The Nomenclature and by the wording of CN codes 9506, article has a net weight of 800 kg, and a 9506 99 and 9506 99 90. volume of 5 000 liters. The product is considered composite goods within The swim spa is equipped with: the meaning of general rule 3(b), consisting of a — massage nozzles, hydromassage apparatus of heading 9019 and a — counterflow nozzles with powerful jets, swimming/paddling pool of heading 9506. The — massage pumps, product shall be classified as if it consisted of the — a heating system, component which gives it its essential character. — a filtering system, As the article is specifically designed to function — a circulation pump, simultaneously as a hydromassage apparatus and as a — an air regulator, swimming pool, the component giving the essential — an ozone wash chamber, character to the product cannot be determined. Both — LED lighting, the special nozzles and pumps necessary to perform — a handrail and neck pad, the hydromassage/spa therapy and the pool equipped — full insulation and wood cladding. with the special nozzles with powerful jets, for the The article has a graduated basin, including counter-current swimming or other water-based 6 places for massage with a total of 36 exercise, are of equal importance. nozzles (1 place with 12 nozzles, 1 place Consequently, the product is to be classified under the with 8 nozzles, 1 place with 6 nozzles, 2 heading that occurs last in numerical order among places with 4 nozzles and 1 place with 2 those which equally merit consideration, that is under nozzles). It also provides a swimming area heading 9506, as a swimming pool. for one person of approximately 3 meters in length, with 4 nozzles (with powerful jets, The product is therefore to be classified under CN for counter-current/‘in place’ swimming) code 9506 99 90, as a swimming pool. It is designed to be used as a hydromassage apparatus and as a swimming pool for swimming and other water-based exercise. (See image)(*) (*) The images are purely for information. ELI: http://data.europa.eu/eli/reg_impl/2025/2349/oj 3/3