Commission Implementing Regulation (EU) 2026/1873 of 23 July 2026 concerning the classification of certain goods in the Combined Nomenclature

Official Journal EN of the European Union L series 2026/1873 29.7.2026 COMMISSION IMPLEMENTING REGULATION(EU) 2026/1873 of 23 July 2026 concerning the classification of certain goods in the Combined Nomenclature THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code(1), and in particular Article 57(4) and Article 58(2) thereof,

Whereas:

(1) In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation

(EEC) No 2658/87(2), it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.

(2) Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature.

Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.

(3) Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.

(4) It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three months.

(5) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1 The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.

Article 2 Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.

(1) OJ L 269, 10.10.2013, p. 1., ELI: http://data.europa.eu/eli/reg/2013/952/oj.

(2) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1, ELI: http://data.europa.eu/eli/reg/1987/2658/oj).

ELI: http://data.europa.eu/eli/reg_impl/2026/1873/oj 1/4EN OJ L, 29.7.2026 Article 3 This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 23 July 2026.

For the Commission Gerassimos THOMAS Director-General Directorate-General for Taxation and Customs Union 2/4 ELI: http://data.europa.eu/eli/reg_impl/2026/1873/ojEN OJ L, 29.7.2026 ANNEX Classification Description of the goods Reasons (CN-code)

(1) (2) (3) An article to be used in connection with 3917 33 00 Classification is determined by general rules 1, 3(b)

infusion systems consisting of: and 6 for the interpretation of the Combined — three interconnected transparent plastic Nomenclature, Note 8 to Chapter 39 and by the tubes, each approximately 5 cm long and wording of CN codes 3917 and 3917 33 00.

approximately 1,5 mm in outer diameter, Despite the fact that the article is presented in sterile — a Y-connector, packs and used for infusion systems, based on its — a simple Luer Lock connector with a objective characteristics, it cannot be identified as rotating nut and a protective cap, used solely or principally with such systems.

— two Luer Lock connectors with an Consequently, classification under heading 9018 as a integrated non-return valve, and part of a medical instrument within the meaning of — two slide clamps. Note 2 to Chapter 90 is excluded.

The three tubes are connected to each other The article is composite goods consisting of different with the Y-connector. The single tube, components, namely (a) interconnected plastic tubes forming the lower branch of the ‘Y’, is fitted combined with plastic connectors, (b) clamps and (c) with a Luer Lock connector with a rotating valves.

nut and a protective cap, while the two tubes The article incorporates more than accessory features at the upper end of the ‘Y’ are each equipped to the valves (see also the Harmonized System with a slide clamp and a Luer Lock connector Explanatory Notes (HSEN) to heading 8481, seventh with an integrated non-return valve. The paragraph). The interconnected plastic tubes with product is approximately 15 cm long in total. connectors play the essential role in relation to the The Luer Lock connectors are used to use of the article, which is to administer liquids. It is connect the article to other tubes and/or therefore this component which gives the whole its devices (e.g. syringes) in a manner which essential character and it is to be classified according prevents leakage. to that component. Consequently, classification The article is designed for single use in under heading 8481 as a valve or similar appliance is healthcare facilities, home care, outpatient excluded.

care and medical transport (e.g. in As the plastic tubes are combined with plastic ambulances) in connection with infusion connectors, they shall be considered as plastic tubes systems for administering liquids. with fittings. Given its objective characteristics and For this purpose, the tube at the lower properties, the interconnected plastic tubes with branch of the ‘Y’ is connected to the patient connectors meets the terms of heading 3917 and access side of the infusion system by means fulfils the requirements of Note 8 to Chapter 39 (see of a Luer Lock connector. Since there are two also the HSEN, General to Chapter 39 and to heading tubes, each with a Luer Lock connector at the 3917).

upper end of the ‘Y’ (inflow), several doses of It is therefore to be classifed under CN code 3917 33 infusion can be administered simultaneously 00 as other tubes of plastics, not reinforced or when the product is used, without having to otherwise combined with other materials, with touch or change the patient access side of the fittings.

infusion system. The non-return valves form a physical barrier (closed system) and prevent microbial contamination. The inflow through the tubes can be regulated by the slide clamps attached to the tubes at the top of the ‘Y’.

The article is presented in a sterile, single packaging. (See image)(*) (*) The image is purely for information.

ELI: http://data.europa.eu/eli/reg_impl/2026/1873/oj 3/4EN OJ L, 29.7.2026 4/4 ELI: http://data.europa.eu/eli/reg_impl/2026/1873/oj