Commission Implementing Regulation (EU) 2023/808
Of 5 April 2023 — CELEX 32023R0808
Description of the goods
Reusable (refillable) evaporator (‘atomizer’), for an electronic cigarette, consisting of: — a base with an opening for air regulation and a connector for connection to the power supply device (not presented with the atomizer), — a heater with metal wire and cotton, — a glass container, and — a mouthpiece. The atomizer is presented without e-liquid. The atomizer is connected to the power supply device by a threaded connector which also establishes the electric connection. The supplied power heats the wire of the heater which subsequently heats and vaporizes the e-liquid. This produces a vapour mist which is then inhaled by the user.
Reasons
Classification is determined by general rules 1, 2(a) and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 8543 and 8543 40 00. Although the atomizer is suitable for use solely with an electronic cigarette, classification under CN code 8543 90 00, as part of the electronic cigarette, is excluded as the atomizer is an assembly of parts so far advanced that it already has the main essential features of the complete article, the electronic cigarette (see also the Harmonized System Explanatory Notes to Section XVI, General, (IV) Incomplete machines). More specifically, the atomizer comprises all the necessary elements to perform the functions for which an electronic cigarette is designed, namely, to heat and vaporize the e-liquid, allowing the user to inhale the vapour mist produced via the mouthpiece. Consequently, it has the essential character of the complete article, and is thus to be considered as an incomplete electronic cigarette within the meaning of GIR 2(a). The atomizer is, therefore, to be classified under CN code 8543 40 00, as an electronic cigarette.