Clarification to the Classification of Certain Goods for Customs Purposes

12-11-2019

 

The Commission has clarified the classification of certain goods for customs purposes under the Combined Nomenclature (CN) to assign the correct CN Codes.

Reusable water bottle

A reusable water bottle made of clear borosilicate glass, fitted with a screw cap made of stainless steel that has an inner O-ring made of silicone that provides an impermeable seal. The bottle has a carrying loop and a removable silicone sleeve. The bottle measures approximately 220mm in height, 60mm in diameter and a capacity of up to 0.6 litres.

Classification under 7010 as bottles, flasks, etc. of glass used for conveyance or packaging of goods is excluded as they are is not commonly used commercially. Therefore, it is to be classified under CN code 7013 99 00 as ‘other glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes’ and is subject to an 11% duty.

Full details can be found in Regulation 2019/1812.

Tele-presence robot

A mobile, self-balancing, electrically powered machine consisting of an accelerometer and gyroscope, motor, Bluetooth module, rechargeable battery, in a single housing with two wheels mounted on an axle. The article has a vertical telescopic pole with motorised height control that has a detachable holder for a tablet computer on top. The article can be remotely controlled only by means of a compatible device with Bluetooth connection.

The article only moves the tablet and supplies it with electricity; it does not enable the tablet to perform functions other than for which it is designed.  Therefore, classification under heading 8473 (as an accessory for use with machines under 8470 to 8472) is excluded. Classification under headings 8479 and 8543 is also excluded as the article performs several functions of machines referred to under Chapters 84 or 85 (e.g. lifting and handling to provide current to and Bluetooth communication functions).  It has been decided that the article principle function is to transport and lift/lower a tablet and therefore it is to be classified under CN code 8428 90 90 and is free of duty.

Full details can be found in Regulation 2019/1811.

The above classifications apply as of 19 November 2019. Binding tariff information which does not conform with the above regulations may continue to be invoked until 19 February 2020.

Contact: Stuart Newman, Senior Legal Advisor – Trade & Customs