Commission Implementing Regulation (EU) No 197/2014
Of 28 February 2014 — CELEX 32014R0197
Description of the goods
The product is a round, moulded bowl, of plastics. Its diameter is approximately 18,5 cm and its height is approximately 7 cm. The bowl holds approximately 700 ml. The bowl is a container for pet food to feed animals (for example, dogs).
Reasons
Classification is determined by the general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3924 and 3924 90 00. Heading 3924 covers a wide range of household articles and does not exclude articles not intended for use by humans. Given its objective characteristics, the pet food bowl is considered a household article of heading 3924. The product is therefore to be classified under CN code 3924 90 00 as other household articles and hygienic or toilet articles of plastics.