Commission Implementing Regulation (EU) 2018/1530
Of 10 October 2018 — CELEX 32018R1530
Description of the goods
A rectangular shaped article made of plastics, with dimensions of approximately 18 × 5 × 2 mm. The article is fitted with a plastic cord to attach it to a mobile phone and with a rubber seal. The article is designed to cover and protect USB sockets of a specific model of mobile phone. The article protects the mobile phone against water and dust.
Reasons
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926, 3926 90 and 3926 90 97. The article is not a part of a mobile phone for the purposes of Note 2 to Section XVI as the mechanical or electrical functioning of the mobile phone is not dependent upon the article (see judgments of the Court of Justice of 15 May 2014, Data I/O, C-297/13, ECLI:EU:C:2014:331, paragraph 35, and of 20 November 2014, Rohm Semiconductor, C-666/13, ECLI:EU:C:2014:2388, paragraph 46). The article only serves as a protection of the mobile phone. Classification under heading 8517 as a part suitable for use solely or principally with telephones for cellular networks is therefore excluded. The article is to be classified according to the constituent material which gives the article its essential character. The plastic gives the article its essential character as its presence is predominant in quantity and because of its determinant role in relation to its use. Consequently, the article is to be classified under CN code 3926 90 97 as other articles of plastics.