law://eu/reg/2020/1701@2026-11-12THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Codenote, and in particular Article 57(4) and Article 58(2) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
| Description of the goods | Classification (CN code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| A product, put up in a set for retail sale, packed in a black cotton bag, consisting of two articles:a stainless steel tube of circular cross-section with a length of approximately 21,5 cm and a diameter of approximately 0,5 cm. It has a number of notches to help ensure a firm grip. It is designed to be used as a reusable drinking straw;a twisted stainless steel brush with a length of approximately 20,2 cm and a brush head made of nylon hair with a diameter of 0,5 cm. The brush is designed to fit through the straw to clean it after use.See imagenote. | 73239300 | Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 7323 and 73239300.The component that gives the set its essential character is the tube, that can be used as a reusable drinking straw even if not accompanied by the brush. The brush, on the other hand, is only of ancillary nature.The objective characteristics of the product (specific dimensions, shape, degree of processing, food safe material, presence of circumferential creases) make it identifiable as a finished product (drinking straw) of heading 7323.Classification under heading 7304 or 7306 as tubes, pipes and hollow profiles is therefore excluded as the product is a specific finished article covered by another heading.Consequently, the product is to be classified under CN code 73239300 as other household articles of stainless steel. |
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