COMMISSION IMPLEMENTING REGULATION (EU) 2022/1522

of 8 September 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 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.

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, 8 September 2022.

For the Commission

Gerassimos THOMAS

Director-General

Directorate-General for Taxation and Customs 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

ANNEX

Description of the goods

Classification (CN-code)

Reasons

(1)

(2)

(3)

A spinal fixation system kit consisting of, inter alia, screws, rods, plates, hooks, lateral connectors to be implanted in the human body for different medical treatments.

Depending on the medical diagnosis (fracture, deformation etc. of the spine) various parts of the article can be assembled to form a spinal fixation system (that is, an implant) during an operation. The implant joins and supports vertebrae, for example, after fracture or forces vertebrae back in line, for example, in the case of scoliosis or keeps vertebrae in position and supports them, for example, in the case of degenerative disc diseases.

The article is equally suitable for each of those medical treatments.

(See image of an assembled product) (*1)

9021 10 90

Classification is determined by general rules (GIR) 1, 2(a), 3(c) and 6 for the interpretation of the Combined Nomenclature, Note 6 to Chapter 90 of the Combined Nomenclature and by the wording of CN codes 9021 , 9021 10 , 9021 10 10 and 9021 10 90 .

The unassembled article has the essential character of the finished article within the meaning of GIR 2(a). The finished article is an appliance (a spinal fixation system) that, when implanted in the human body, joins vertebrae or keeps or forces vertebrae in position. Depending on the actual function the article eventually has within the body, it is either a fracture appliance (of CN code 9021 10 90 ) or an orthopaedic appliance (of CN code 9021 10 10 ). In its function as an orthopaedic appliance, it prevents or corrects bodily deformities (for example, in the case of scoliosis) or it supports or holds parts of the body (for example, in the case of degenerative disc disease) within the meaning of Note 6 to Chapter 90.

Classification under code CN 9021 90 90 is excluded because the product is covered by more specific headings.

At the time of importation, neither the actual nor the intended use of the article as either a fracture or an orthopaedic appliance is known. The intended use of the article is not inherent to the article, because it is not possible to determine from its objective characteristics and properties whether it is to become a fracture or an orthopaedic appliance, because it is equally suitable for both purposes.

Consequently, at the time of importation, the principal function of the article within the meaning of Note 3 to Chapter 90 together with Note 3 to Section XVI is neither known nor can it be determined from its objective characteristics and properties. Therefore, the article is to be classified last in numerical order among the CN codes which equally merit consideration within the meaning of GIR 3(c) together with GIR 6.

Consequently, the article is to be classified under CN code 9021 10 90 as splints and other fracture appliances.

[Bild bitte in Originalquelle ansehen]

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The image is purely for information.