With the Implementing Regulation (EU) 2018/1498 of 3 October 2018, the Commission regulates the classification of hose spray nozzles in the Combined Nomenclature (CN). This is a plastic product in the form of a set put up for retail sale consisting of three garden hose fittings, a spray nozzle with a mechanism for adjusting the water jet and for closing or opening the flow and connectors with rubber seals.
The product is intended for use in gardens and is used for spraying and watering plants.
Goods are “other valve” no irrigation system
The product is to be classified under CN code 8481 80 99 as “other valves”.
The Commission considers that the product is neither an irrigation system (classified under HS heading 8424) nor a mechanical spray head of a garden irrigation system.
On the contrary, the spray can would have the objective characteristics of a hose mouthpiece equipped with fittings or similar apparatus for regulating the flow of liquid and the jet, but which is not classified in heading 8424 of the HS but in heading 8481. Therefore, the classification of hose spray nozzles under heading 8481 is excluded.
Invalidity of binding tariff information (BTI)
If you have had a binding customs tariff information (BTI) issued for these goods, this has become invalid due to changes in the legal regulations. However, the Regulation stipulates that you may continue to use the BTI issued to you for three months after the entry into force of the Commission Regulation.
Our customs attorneys will be happy to assist you and check for you to what extent you are affected by this classification regulation.