COMMISSION IMPLEMENTING REGULATION (EU) 2017/2247
of 30 November 2017
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) |
An article (so-called ‘heating mat’) with dimensions of approximately 190 × 80 × 4 cm and a weight of approximately 11,5 kg. It is padded and contains a heating element (grid coated with a thin layer of a fabric). The lower part of the mat (below the heating element) is made up of a 1 cm thick layer of foam. The upper outer side of the mat is fitted with a layer of flat and smooth artificial stones containing tourmaline. The article's surface is rigid and bumpy. The article is equipped with a controller connected by a cable and a power connection. The controller has a display showing the set temperature, various indicators, a button for setting the desired temperature and an on/off button. It is designed for heat treatment of various parts of the human body. It can be laid on or sat on. Temperature can be selected in a range of 30-70 °C. The artificial stones emit (after heating them) far infrared rays. See images (*1). |
8516 79 70 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8516 , 8516 79 and 8516 79 70 . Classification under heading 9019 as a massage apparatus is excluded as the article does not operate by friction, vibration or any mechanical movement; it is not designed to massage the body. The stones are flat and smooth with specific properties accumulating the heat and emitting it without any friction (see also the Harmonised System Explanatory Notes to heading 9019 , (II)). Classification under heading 9404 as articles of bedding and similar furnishing — mattress or a bed pad, is also excluded as the article is not intended to equip the bed. It is rigid and has a bumpy surface. Therefore, note 1 (a) to Chapter 85 does not apply. The article functions as an apparatus for thermotherapy suitable for domestic use. It is therefore classified under CN code 8516 79 70 as other electrothermic appliances. |