COMMISSION IMPLEMENTING REGULATION (EU) No 758/2014
of 10 July 2014
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) |
A circular product made of silicone with a diameter of approximately 10 to 15 mm and a height of approximately 3 mm. The product has a cross-shaped incision in the centre. It has no mechanical components. The product is used together with a screw-on cap with a lid. It is placed inside the screw-on cap and the whole is screwed over a bottle-neck. The product prevents a semi-liquid substance, for example, mayonnaise or ketchup, flowing out of a bottle when the latter is turned upside down. When the lid is open and the bottle is turned upside down, the substance is dispensed via the cross-shaped incision if manual pressure is applied to the bottle. See image(1) |
3926 90 97 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926, 3926 90 and 3926 90 97. As the product cannot perform the function of a stopper on its own, but only when placed inside the screw-on cap, it is considered an accessory to the cap. Therefore, classification under heading 3923 as stoppers, lids, caps and other closures is excluded. The product leads the semi-liquid substance into the screw-on cap, but does not itself control the opening and closing of the aperture, and therefore it does not regulate the flow of a liquid by opening and closing an aperture. Consequently, classification under heading 8481 as taps, cocks, valves and similar appliances is excluded. As the constituent material of the product is plastic, it is therefore to be classified under CN code 3926 90 97 as other articles of plastics. |