Commission Implementing Regulation (EU) 2018/1531
Of 10 October 2018 — CELEX 32018R1531
Description of the goods
Flat flexible article made from an air bubble type sheet of plastics, circular in shape, with a diameter of approximately 305 cm. The article is presented as a cover for a swimming pool or paddling pool to keep the water at an optimal temperature and to keep the pool clean. See images (*1).
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926, 3926 90 and 3926 90 92. Classification of the article under heading 9506 as a part or an accessory of a swimming pool or a paddling pool is excluded, because the article is not identifiable as being suitable for use solely or principally with swimming pools or paddling pools within the meaning of note 3 to Chapter 95. Moreover, the article cannot be considered a part or an accessory to a swimming pool or a paddling pool of heading 9506, because it is neither indispensable for the functioning of a swimming pool or a paddling pool, nor does it adapt those pools to a particular operation or increase their range of operations or enable them to perform a particular service connected with their main function which is swimming or paddling (see judgment of the Court of Justice of 16 June 2011, Unomedical, C-152/10, ECLI:EU:C:2011:402, paragraphs 29 and 36). The swimming pool or paddling pool cannot be used when covered. Classification as ‘plates, sheets, film, foil and strip’ under headings 3920 or 3921 is excluded by virtue of note 10 to Chapter 39, because the article is cut into a round shape, rather than being uncut or being cut into a rectangle. The article is therefore to be classified according to its constituent material under CN code 3926 90 92 as ‘other articles of plastics, made from sheet’.