Commission Implementing Regulation (EU) 2021/170
Of 9 February 2021 — CELEX 32021R0170
Description of the goods
A bottle made of mechanically produced, glass, in the shape of a skull, approximately 9,5 cm high, with a nominal capacity of 180 ml. The bottle has a short neck (approximately 1,5 cm long and with a diameter of the opening of 2 cm) and a non-sealed stopper made of cork, which fits loosely in the opening of the bottle. See image (*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 7013, 7013 49 and 7013 49 99. Based on its objective characteristics (the specific shape of the article, the cork stopper fits loosely in the bottleneck; non-sealed cork closure), the article is not designed to be commonly used commercially for the conveyance or packing of goods within the meaning of heading 7010. The cork closure is not suitable to ensure that the contents do not leak or spill out during transport. The design of the bottle and the loose fitting stopper make the article similar to a decanter or an oil or vinegar cruet, which are articles of a kind used as table or kitchen glassware and which are excluded from heading 7010 (see also the Harmonized System Explanatory Notes (HSEN) to heading 7010, first paragraph and fifth paragraph exclusion (c), and the HSEN to heading 7013, first paragraph (1)). Consequently, classification under heading 7010 as a bottle of glass, of a kind used for the conveyance or packing of goods is excluded. The article is therefore to be classified under CN code 7013 49 99 as glassware of a kind used for table, kitchen or similar purposes (other than that of heading 7010 or 7018).