Commission Implementing Regulation (EU) No 74/2012Show full title

ANNEX

Description of the goods	Classification(CN code)	Reasons
(1)	(2)	(3)
A panel made of aluminium and tempered glass, measuring approximately 140 x 30 cm (so-called "shower panel with hydromassage"). The panel is equipped with a mixing tap, 6 horizontal hydromassage nozzles, an "anti-calc" handheld shower head, an upper shower head with a wide spraying range, and a shelf for accessories. It is also equipped with control knobs for setting the temperature of the water, its intensity, etc. The panel is designed for mounting in compatible bathroom shower cabins. In addition to the shower function, it also provides hydromassage by narrow water streams under high pressure coming through the nozzles.	9019 10 90	Classification is determined by General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9019, 9019 10 and 9019 10 90. As the panel is made up of a mixing tap with shower heads of heading 8481 and a massage apparatus with 6 hydromassage nozzles of heading 9019, it is considered to be composite goods within the meaning of General Rule 3(b). The absence of additional features for increasing the water pressure, such as a pump, does not preclude classification of the massage apparatus component under heading 9019 (see also HS Explanatory Notes to heading 9019, (II), second paragraph). Given their objective characteristics and properties, neither component gives the panel its essential character. The panel is therefore to be classified under CN code 9019 10 90 as other massage apparatus.