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Draft implementing regulations – classification of goods
The European Commission issued draft implementing regulation on the classification of goods in the Combined Nomenclature. Please find below a selection of these draft regulations
Issue date
Description of the goods
Classification (CN code)
Reasons
10 February 2025
Liquid sourdough starter made from whole grain rye flour in retail packaging of 150 g.
It is intended to be mixed with flour, water, yeast and other ingredients to obtain a dough for the production of bakers’ wares.
2106 90 98
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 2106, 2106 90 and 2106 90 98.
Classification under heading 1901 as a food preparation of flour is excluded, because the essential character of the preparation is provided by the fermenting micro-organisms (lactic acid bacteria and yeasts), and the fermentation products (lactic acid, acetic acid, ethanol, volatile organic compounds, et cetera). The flour plays a secondary role as a source of nutrients and as a carrier. Heading 1901 covers only food preparations with a basis of flour which derive their essential character from such material (see also the Harmonized System Explanatory Notes (HSEN) to heading 1901, point (II), first paragraph).
Classification under heading 2102 as a yeast is also excluded, as this product contains micro-organisms other than yeast.
Classification under heading 3002 as a culture of micro-organisms is also excluded, as this product does not constitute pure cultures of micro-organisms in the sense of heading 3002.
The product is a complex food preparation based on several components (in addition to the lactic acid bacteria and yeast it contains also flour, fermentation products and a stabilizer) used in the making of food products (see also the HSEN to heading 2106, point (B)).
Consequently, the product is to be classified under CN code 2106 90 98 as other food preparations not elsewhere specified or included.
5 February 2026
A universal size article, measuring approximately 26 cm in length, consisting of two anatomically shaped, rigid plastic side-shells that are covering the ankle joint and part of the calf.
A removeable padding consisting of a soft cellular foam covered with woven textile fabrics is attached to the inside of each of the shells by means of a vertical Velcro-type strip.
The side shells are connected to each other in the heel area of the sole of the foot via a bridge made of a textile fabric. The length of the bridge is adjustable.
The article is attached to the leg and tightened with two inelastic Velcro-type straps that are situated at the height of the calf. There is no means to tighten the article at the height of the ankle.
The article is intended to stabilize the ankle joint to prevent, for example, sideways twisting. At importation it is presented to be worn inside a shoe and to be used as an ankle bandage in the case of damage to the ankle joint and/or ligaments.
6307 90 98
Classification is determined by general rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature, Note 7(d) to Section XI and by the wording of CN codes 6307, 6307 90 and 6307 90 98.
Classification under CN code 9021 10 10 as orthopaedic appliances is excluded, because the article cannot be adjusted to the needs of a specific user. Because the article is a universal size one and the two side-shells are rigid and have a universal anatomic shape, it is neither adjusted nor adjustable to the shape of the specific user’s ankle. Moreover, the article can be tightened solely at the height of the calf, with no means for adjustment through tightening at the ankle joint. Consequently, the article cannot be adjusted to a patient’s specific handicap within the meaning of the Court of Justice’s judgment of 7 November 2002, Lohmann and Medi Bayreuth, Joined Cases C-260/00 to C-263/00, ECLI:EU:C:2002:637 (see paragraphs 38, 41, 42 and 45).
Moreover, the non-adjustability to the specific shape of the user’s ankle makes the article unable to completely, and under all circumstances, prevent specific undesired movements (for example, the sideways tilting) of the ankle joint in order to exclude further injuries (Note 6 to Chapter 90), as required for orthopaedic appliances of heading 9021, according to the second paragraph of Additional note 2 to Chapter 90.
Classification under CN code 9021 10 90 as splints and other fracture appliances is also excluded, because the article cannot immobilise a fractured ankle joint for the reasons mentioned above (see also the Harmonised System Explanatory Notes to heading 9021, (II) Splints and Other Fracture Appliances, first paragraph).
Consequently, the article is to be classified according to its constituent material.
The article is a composite good consisting of different materials (textile and plastics) within the meaning of general rule 3(b) for the interpretation of the Combined Nomenclature. As far as the desired effect is concerned, the plastic shells as well as the textile straps are equally important. Consequently, both materials are equally essential within the meaning of general rule 3(b) for the interpretation of the Combined Nomenclature and the article is to be classified under the heading which occurs last in numerical order among those which equally merit consideration (headings 3926 and 6307) within the meaning of general rule 3(c) for the interpretation of the Combined Nomenclature.
Therefore, the article is to be classified under CN code 6307 90 98 as other made-up articles of any textile fabric
Explanatory Notes to the Combined Nomenclature of the European Union
Amendments to CN Explanatory Notes to CN subheading 2202 99 Other (C/2026/999)
The Explanatory Notes to the Combined Nomenclature of the European Union are amended as follows:
on page 99, the following explanatory note is inserted:
‘2202 99 Other
These subheadings do not include liquid food preparations consisting predominantly of fats and oils of Chapter 15 (generally heading 2106 or Chapter 15). (See also the Harmonised System Classification Opinion 2106.90/42).’