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EU: Tariff Classification - Latest Updates

Find out what goods are up for customs classification in the Tariff Classification section for the EU Customs Code Committee. Download minutes of meetings and follow the discussions of EU Member States. Date of last update 28.01.2024


Latest Updates


What is the EU discussing as regards the WCO and HS?

Possible amendment to HSEN to heading 39.24

Possible amendment to HS2027 concerning Chapter 97

Possible amendment to HS2027 concerning Chapter 40

Possible amendment to HS2027 concerning heading 85.34

Possible amendment to HS2027 concerning heading 39.01

Report of the 56th meeting of the Customs Expert Group - Tariff and Statistical Nomenclature Section - HS/WCO Coordination Sector - 6th to 7th November 2023


What products are coming up for classification for agriculture and chemistry? 28.01.2024

Access the minutes of the 251st meeting of the Customs Code Committee - Tariff & Statistical Nomenclature (Sub-Section Agriculture / Chemistry) - 11th & 12th December 2023:


The EU discussed the tariff classification of

  • flavoured fermented alcoholic beverages based on berry and fruit wine

  • Tetrahydro-1,1,2,3,3-pentamethyl indene (THPMI),

  • Neck pillows with a wheat and lavender filling,

  • various chemical products (ECICS – consultations 2023).

  • dried beet pulp with added molasses – limit for sucrose content.

  • steam stones for water pipes.

  • dental preparation

You can find details in this file that you can download above.


What products is the EU looking at? 04.12.2023

250th meeting of the Customs Code Committee Tariff and Statistical Nomenclature Section (SUB-SECTION MEC/MISC/TEX) to be held in Brussels in the Albert Borschette Conference Centre, 36 rue Froissart, room 2.B From 4th December (commencing 10h00) to 6th December 2023 (ending 17h00)


Up for classification by the EU

7.1 Panties for incontinence pads (draft Regulation, TAXUD/3281420/2023)T

7.2 Remote controlled robot (draft Regulation, TAXUD/4877010/2023)

7.3 Tariff classification of Projector with tuner (TAXUD/3348097/2022)

7.4 Tariff classification of Mounting systems for solar plants and parts therof (TAXUD/3281350/2023)

7.5 Tariff classification of Portable Bluetooth wireless speaker (TAXUD/3281366/2023)

7.6 Tariff classification of Surgical gowns with reinforcements (TAXUD/3281370/2023)T

7.7 Tariff classification of Unfinished vehicle wheel rims (TAXUD/3281369/2023)

7.8 Tariff classification of Beanbags II (TAXUD/3281329/2023)T

7.9 Tariff classification of Hair colour swatch books (TAXUD/3281371/2023)T

7.10 Tariff classification of Crown drills (TAXUD/4876970/2023)

7.11 Tariff classification of Diamond segments for coring (TAXUD/3281440/2023)

7.12 Tariff classification of Pipette tips (TAXUD/4876974/2023 & TAXUD/4876991/2023)

7.13 Tariff classification of Threaded swivel eye (TAXUD/4876976/2023)

7.14 Tariff classification of Driving wheel (TAXUD/5322823/2023)

7.15 Tariff classification of Track idler wheel (TAXUD/5322861/2023)




Changes to EU Explanatory Notes

  • Explanatory notes to the Combined Nomenclature of the European Union (9505)

"Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87 (1), the Explanatory notes to the Combined Nomenclature of the European Union (2) are amended as follows:

9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes

on page 414

the eighth paragraph is replaced by the following text:

‘Simple balloons, whether or not with LED lights lasting for a short period, for example 24 hours, and whether or not with an inscription identifying an occasion, for example, “Merry Christmas”, “Happy Birthday”, are excluded from this heading (classification as “other toys” under heading 9503), see also Commission Regulation (EC) No 442/2000 (3) and the judgment of the Court of Justice of the European Union in Case C-14/05.’


New Classification Decisions: Radiator


A radiator, with dimensions of approximately 520 × 700 × 3 500 mm, consisting of 2 to 32 (depending on the model) rectangular panels made of galvanised sheet metal with a grooved structure, surface welded to each other. It is designed to be mounted on an oil-immersed power transformer, in order to cool down the transformer’s insulating oil as it flows through the radiator. By transferring excess heat into the air, the radiator prevents the transformer from overheating. The radiator is equipped with a flanged inlet (located on the top) and a flanged outlet (located on the bottom) that are connected (using bolts and seals) to the corresponding outlet and inlet of the transformer. The cooling may or may not be assisted by cooling fans (for faster air flow) and/or with cooling pumps (for faster circulation of the oil) according to the individual requirements. The pumps and fans are not present at importation


8504 90 17

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2(b) to Section XVI and by the wording of CN codes 8504 , 8504 90 and 8504 90 17 .

Classification under heading 8419 as equipment for the treatment of materials by a process involving a change of temperature is excluded, as this heading does not cover devices which involve merely an exchange of temperature with the surrounding air. The excess heat of the insulating oil flowing through the radiator simply dissipates through the walls of the radiator into the surrounding air. (See also the Harmonized System classification opinion 8431.49/2.).

Given its objective characteristics and properties, namely its construction, dimensions and position of the inlet and outlet, the radiator is suitable for use solely or principally with an electrical transformer of heading 8504 , for cooling and maintaining the operating temperature of the transformer. The radiator is essential for the proper functioning of the transformer (preventing it from overheating).


Conclusion


The radiator is therefore to be classified under CN code 8504 90 17 as other parts of transformers and inductors.


THE RADIATOR



























CN: 8205 5100

  • Commission Implementing Regulation (EU) 2023/2489 of 30 October 2023 concerning the classification of certain goods in the Combined Nomenclature (CN: 8205 5100)

CN: 9033 0090

  • Commission Implementing Regulation (EU) 2023/2490 of 30 October 2023 concerning the classification of certain goods in the Combined Nomenclature (CN: 9033 0090)

CN: 9620 0091

  • Commission Implementing Regulation (EU) 2023/2491 of 8 November 2023 concerning the classification of certain goods in the Combined Nomenclature (CN: 9620 0091)


Forthcoming EU Tariff Classification decisions on CN 9102 on Smartwatches and CN 6212 on posture garment

The EU has published a draft classification covering these CN codes:


1) Commission Implementing Regulation (EU) …/... of XXX concerning the classification of certain goods in the Combined Nomenclature (CN: 9102 12 00) Smartwatches



2) Commission Implementing Regulation (EU) …/... of XXX concerning the classification of certain goods in the Combined Nomenclature (CN: 6212 90 00)

draft regulation concerning the tariff classification of a posture garment


Tight-fitting garment covering the upper part of the body, made of three different kind of knitted textile fabrics of man-made fibres. The article is therefore to be classified under CN code 6212 90 00 as similar articles.



3) Draft regulation concerning the tariff classification of another posture garment


4) Van vehicle – draft CNEN





EU Tariff Classification: Textiles & Mechanical/Miscellaneous Sub-section


Download the Minutes of the 245th meeting of the Tariff & Statistical Nomenclature Section (Textiles & Mechanical/Miscellaneous Sub-section) of the Customs Code Committee - 12th to 14th June 2023. Items discussed:

  1. Smartwatches (draft Regulation, TAXUD/3281278/2023)

  2. Posture shirt (draft Regulation, TAXUD/3281279/2023)T

  3. Posture waistcoat (draft Regulation, TAXUD/3281280/2023)T

  4. Spare blades of a glass scraper (draft Regulation, TAXUD/3256703/2023)

  5. Tariff classification of Aluminium profiles (TAXUD/3348112/2022)

  6. Tariff classification of Projector with tuner (TAXUD/3348097/2022)

  7. Tariff classification of Panties for incontinence pads (TAXUD/615686/2023)T

  8. Tariff classification of Aluminium profiles for LED strip lights (TAXUD/3256486/2023)

  9. Tariff classification of Inlets for blankets and pillows (TAXUD/615659/2023)T

  10. Tariff classification of Baskets made of thin strips of wood (TAXUD/3256676/2023)

  11. Tariff classification of Filter bags (TAXUD/3256521/2023)

  12. Tariff classification of Air filters (TAXUD/3256510/2023)

  13. Tariff classification of Plastic dirt traps for passenger cars (TAXUD/3256565/2023)

  14. Tariff classification of Van vehicle (TAXUD/3256733/2023)

  15. Tariff classification of Camper with compartment for transport of horses

  16. Tariff classification of UV disinfection lamps (TAXUD/3281284/2023)



HS Change 2027: EU discusses possible 2027 changes


Report of the 54th meeting of the Customs Expert Group - Tariff & Statistical Nomenclature Section - "HS/WCO Coordination Sector" - 29th June to 14th July 2023. Discussions:


Classification of air coolers

Possible amendment to HSEN to heading 85.24

Possible amendment to HS2027 concerning headings 40.03 and 40.04

Possible amendment to HS2027 concerning heading 85.34

Possible amendment to HS2027 concerning heading 90.30




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