Commission Implementing Regulation (EU) 2024/3020
Of 29 November 2024 — CELEX 32024R3020
Description of the goods
So-called pipette tips, made of translucent polypropylene plastics, of a cylindrical body with conical tip, of various diameters and lengths. The pipette tips are interchangeable, disposable components which can be fitted in a pipetting apparatus and in automated dosing systems (dosing robots). These products are designed to be used in various specific diagnostic and research applications to transfer small, precise amounts of liquids accurately and consistently. (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 3926, 3926 90 and 3926 90 97. Although the pipette tips are suitable for use solely or principally with the pipetting apparatus and automated dosing systems of heading 8479 and they are significantly involved in the absorption and precise dosing of the liquid, they cannot be considered as parts of these apparatuses, as they are interchangeable and disposable components. Moreover, while a pipetting apparatus or automated dosing system cannot carry out its function without the pipette tips, it is nevertheless established that the mechanical and electrical functioning of those machines is not dependent on the pipette tips. Consequently, classification under heading 8479, as parts of the pipetting apparatus is excluded. (See also judgment of the Court of Justice of the European Union of 19 July 2012 in Case C-336/11, Rohm & Haas Electronic Materials CMP Europe GmbH and Others, ECLI:EU:C:2012:500, paragraphs 35-39.) Due to their objective characteristics, the products are to be classified according to their constituent material, under heading 3926, as articles of plastics. The products are therefore to be classified under CN code 3926 90 97, as other articles of plastics.