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31.1.2012 Official
Journal
of
the
European
Union
L
27/1
II
(Non-legislative acts)
REGULATIONS
COMMISSION IMPLEMENTING REGULATION (EU) No 74/2012
of 27 January 2012
concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION,
(4) It
is
appropriate
to
provide
that
binding
tariff
information which has been issued by the customs auth
orities of Member States in respect of the classification of
goods in the Combined Nomenclature but which is not
in accordance with this Regulation can, for a period of
Having regard to the Treaty on the Functioning of the European
three months, continue to be invoked by the holder,
Union,
under Article 12(6) of Council Regulation (EEC) No
2913/92 of 12 October 1992 establishing the
Community Customs Code ( 2 ).
Having regard to Council Regulation (EEC) No 2658/87 of
23 July 1987 on the tariff and statistical nomenclature and
on the Common Customs Tariff
( 1 ), and in particular
Article 9(1)(a) thereof,
(5) The
measures
provided
for
in
this
Regulation
are
in
accordance with the opinion of the Customs Code
Committee,
Whereas:
HAS ADOPTED THIS REGULATION:
(1) In
order
to
ensure
uniform
application
of
the
Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
it is necessary to adopt measures concerning the classifi
Article 1
cation of the goods referred to in the Annex to this
Regulation.
The goods described in column (1) of the table set out in the

Annex shall be classified within the Combined Nomenclature
under the CN code indicated in column (2) of that table.
(2) Regulation
(EEC)
No
2658/87
has
laid
down
the
general
rules for the interpretation of the Combined Nomen
clature. Those rules apply also to any other nomenclature
Article 2
which is wholly or partly based on it or which adds any
Binding tariff information issued by the customs authorities of
additional subdivision to it and which is established by
Member States, which is not in accordance with this Regulation,
specific provisions of the Union, with a view to the
can continue to be invoked for a period of three months under
application of tariff and other measures relating to
Article 12(6) of Regulation (EEC) No 2913/92.
trade in goods.
Article 3
(3) Pursuant
to
those
general
rules,
the
goods
described
in
column (1) of the table set out in the Annex should be
This Regulation shall enter into force on the twentieth day
classified under the CN code indicated in column (2), by
following that of its publication in the Official Journal of the
virtue of the reasons set out in column (3) of that table.
European Union.
( 1 ) OJ L 256, 7.9.1987, p. 1.
( 2 ) OJ L 302, 19.10.1992, p. 1.

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L 27/2
EN
Official Journal of the European Union
31.1.2012
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 27 January 2012.
For the Commission,
On behalf of the President,
Algirdas EMETA
Member of the Commission
ANNEX
Description of the goods
Classification
(CN code)
Reasons
(1) (2) (3)
A panel made of aluminium and tempered glass,
9019 10 90 Classification
is
determined
by
General
Rules
1,
measuring approximately 140 x 30 cm (so-called
3(c) and 6 for the interpretation of the
"shower panel with hydromassage").
Combined Nomenclature and by the wording
of CN codes 9019, 9019 10 and 9019 10 90.
The panel is equipped with a mixing tap, 6 hori
zontal hydromassage nozzles, an "anti-calc"
As the panel is made up of a mixing tap with
handheld shower head, an upper shower head
shower heads of heading 8481 and a massage
with a wide spraying range, and a shelf for acces
apparatus with 6 hydromassage nozzles of
sories. It is also equipped with control knobs for
heading 9019, it is considered to be composite
setting the temperature of the water, its intensity,
goods within the meaning of General Rule 3(b).
etc.
The absence of additional features for increasing
The panel is designed for mounting in
the water pressure, such as a pump, does not
compatible bathroom shower cabins. In
preclude classification of the massage apparatus
addition to the shower function, it also
component under heading 9019 (see also HS
provides hydromassage by narrow water
Explanatory Notes to heading 9019, (II), second
streams under high pressure coming through
paragraph).
the nozzles.
Given their objective characteristics and prop
erties, neither component gives the panel its
essential character.
The panel is therefore to be classified under CN
code 9019 10 90 as other massage apparatus.

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