Commission Regulation (EC) No 1143/2008 of 13 November 2008 concerning the classification of certain goods in the Combined Nomenclature
Date: 2008-11-13
Institutions: European Commission
Subjects: Combined Nomenclature, customs tariff, electrical equipment

19.11.2008

EN

Official Journal of the European Union

L 308/13

COMMISSION REGULATION (EC) No 1143/2008

of 13 November 2008

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

Having regard to the Treaty
Community,

establishing the European

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,

Whereas:

is appropriate to provide that binding tariff

It
infor­
mation which has been issued by the customs authorities
of Member States in respect of the classification of goods
in
in the Combined Nomenclature but which is not
accordance with this Regulation can,
for a period of
three months, continue to be invoked by the holder,
under Article 12(6) of Council Regulation (EEC) No
2913/92 of 12 October 1992 establishing
the
Community Customs Code (2).

(5)

The measures provided for in this Regulation are in
the Customs Code
accordance with the opinion of
Committee,

(1)

(2)

(3)

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 classi­
fication of the goods referred to in the Annex to this
Regulation.

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
which is wholly or partly based on it or which adds any
additional subdivision to it and which is established by
specific Community provisions, with a view to the appli­
cation of tariff and other measures relating to trade in
goods.

HAS ADOPTED THIS REGULATION:

Article 1

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.

Article 2

Binding tariff information issued by the customs authorities of
Member States, which is not in accordance with this Regulation,
can continue to be invoked for a period of three months under
Article 12(6) of Regulation (EEC) No 2913/92.

Pursuant to those general rules, the goods described in
column 1 of the table set out in the Annex should be
classified under the CN code indicated in column 2, by
virtue of the reasons set out in column 3 of that table.

Article 3

This Regulation shall enter into force on the 20th day following
its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 13 November 2008.

For the Commission

László KOVÁCS
Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1.

(2) OJ L 302, 19.10.1992, p. 1.

L 308/14

EN

Official Journal of the European Union

19.11.2008

ANNEX

Classification
(CN code)

(2)

Reasons

(3)

Description of the goods

(1)

A set put up for retail sale consisting of:

8543 70 90

— a device with electronic

components

having the shape of a cigarette;

— two cartridges;

— two rechargeable lithium batteries; and

— a battery charger.

The device consists of a stainless steel shell
with a microelectronic circuit, a high-sensi­
bility sensor, a chamber for batteries and a
chamber for placing a cartridge.

Each cartridge is composed of an inhaler and
an ampoule. The ampoule contains nicotine, a
smell compound for cigarettes and ordinary
food additives. Both the inhaler and the
ampoule are disposable.

The electronic circuit, when activated by the
the
the
inhalation,
nicotine
of
and
atomised ‘smoke’ to be inhaled by the smoker.

atomisation of
creation

starts
diluent

the

Classification is determined by General Rules
1, 3(b) and 6 for the interpretation of the
Combined Nomenclature
the
wording of CN codes 8543, 8543 70 and
8543 70 90.

and

by

The component that gives the set its essential
character is the electronic device because it is
the electronic circuit that triggers the atomi­
sation of the nicotine diluent and the creation
of atomised ‘smoke’
to be inhaled by the
smoker.

Classification under heading 8424 is excluded
as the device is not a mechanical appliance
for projecting, dispersing or spraying liquids.

The electronic device is considered to be an
electrical
apparatus, having an individual
function, not specified or included elsewhere
in Chapter 85.

to be

By virtue of General Rule 3(b),
is
classified under heading
therefore
8543 (see also the Harmonised System Expla­
natory Notes
third
paragraph).

heading

the set

8543,

to