COMMISSION IMPLEMENTING REGULATION (EU) 2018/81
of 16 January 2018
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) |
Electrical apparatus for skin treatment and hair removal by means of laser technology, using two lasers of different wavelengths (755 and 1 064 nm). It has dimensions of approximately 104 × 38 × 64 cm and a weight of 82 kg. The treatment for which it is presented includes hair removal, cosmetic rejuvenation, treatment of facial and leg veins, treatment of uneven pigmentation (for example, sun spots), and treatment of other vascular and benign pigmented lesions. The apparatus is designed to be used both in beauty parlours without the intervention of medical practitioners and in authorised medical centres under the supervision of medical practitioners. See image (*1). |
8543 70 90 |
Classification is determined by general rules 1, and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 8543 , 8543 70 and 8543 70 90 . The fact that the apparatus mainly brings about aesthetic improvement, it may be operated outside of a medical environment (in a beauty parlour) and without the intervention of a practitioner indicates that the apparatus is not intended for medical use. The apparatus can also treat one or more different pathologies but this treatment can be also carried out outside of a medical environment and there are thus not sufficient indications capable of establishing that the apparatus is intended for medical use (see Case C-547/13, Oliver Medical, ECLI:EU:C:2015:139). Classification under heading 9018 as an apparatus used in medical science is therefore excluded. Consequently, the apparatus is to be classified under CN code 8543 70 90 as an electrical apparatus, having an individual function, not specified or included elsewhere in Chapter 85. |