Commission Implementing Regulation (EU) 2025/1492 of 14 July 2025 concerning the classification of certain goods in the Combined Nomenclature

Type Implementing Regulation
Publication 2025-07-21
State In force
Text As published
Department European Commission, TAXUD
Source EUR-Lex
articles 3

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

Reform history JSON API
Image omitted; see official source Official Journal of the European Union EN L series
--- --- ---
2025/1492 21.7.2025

THE 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 Code 1, and in particular Article 57(4) and Article 58(2) thereof,

Whereas:

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 which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.

Article 3

This Regulation shall enter into force on the twentieth day following that of 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, 14 July 2025.

For the Commission

Gerassimos THOMAS

Director-General

Directorate-General for Taxation and Customs Union

2

Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1, ELI: http://data.europa.eu/eli/reg/1987/2658/oj).

ANNEX

Description of the goods Classification (CN-code) Reasons
(1) (2) (3)
Article in the shape of a belt (approximately 25 cm wide in the middle of the back), made of highly elasticated knitted textile fabrics to be worn around the lower back (lumbar region). In the middle of the back of the belt, there is a vertical strip sewn to it. The strip is approximately 11 cm wide, consisting mainly of woven textile fabrics and not elasticated. The article is closed around the body by means of a Velcro-type closing. In order to tighten the article even more around the waist and to exert more pressure, on the outside of the article two highly elasticated bands are attached to the vertical strip on the back. The ends of these bands can be stuck to the front with Velcro attachments. On the inside in the middle of the back the article has four vertical pockets that contain strips of flexible steel (measuring approximately 22 cm (length) × 2 cm (width)). Two of these four steel strips can be removed. The steel strips can be easily bent by hand and swing back to the original position. A pressure pad in the shape of a heart (measuring approximately 16 cm (length) × 15 cm (width)) of cellular foam covered with woven textile fabrics can be attached to a vertical Velcro-type strip situated on the inside of the article in the middle of the back to exert pressure to the spine. The article is produced in five sizes depending on the circumference of the waist. (See images)3 6212 90 00 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 7(d) to Section XI, Note 1(b) to Chapter 90 and by the wording of CN codes 6212 and 6212 90 00 . Classification under CN code 9021 10 10 as orthopaedic appliances is excluded, because the elasticity of the belt is the sole factor which contributes to the supporting effect according to Note 1(b) to Chapter 90. The pressure pad and the flexible steel strips contribute merely insignificantly to the intended supporting effect. The pressure pad serves mainly to relieve pain and the flexible steel strips serve also to prevent the article from coiling and, thus, do not hinder the application of Note 1(b) to Chapter 90 according to 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 48 and 50). Moreover, due to the elasticity of the belt and the flexibility of the steel strips which cannot even withstand a force applied manually, the belt is not able to completely, and under all circumstances, prevent undesired movements of the spine. The pressure applied to the spine only limits conscious movements but does not completely prevent specific movements of the spine 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. Therefore, the article is to be classified under CN code 6212 90 00 as other similar articles.

outside views

Image omitted; see official source

Image omitted; see official source

closed:

tightened:

Image omitted; see official source

Image omitted; see official source

inside out views:

attachable pressure pad:

four vertical pockets that contain strips of flexible steel:

Image omitted; see official source

Image omitted; see official source

two removeable steel strips and attached pressure pad:

Image omitted; see official source

3

The images are purely for information.

ELI: http://data.europa.eu/eli/reg_impl/2025/1492/oj

ISSN 1977-0677 (electronic edition)

Reading this document does not replace reading the official text published in the Official Journal of the European Union. We assume no responsibility for any inaccuracies arising from the conversion of the original to this format.

This text is published under EUR-Lex's own terms of reuse, not a Legalize or public-domain licence. EUR-Lex
Creative Commons Attribution 4.0 International (CC BY 4.0)
© European Union, https://eur-lex.europa.eu — Source: EUR-Lex (Publications Office of the European Union). Reused under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence. Only EU legislation published in the printed Official Journal of the European Union is deemed authentic; consolidated texts are reproduced here for documentation purposes and have been reformatted to Markdown.