{
  "url": "https://openlegislation.uk/eu-regulation-2013-384/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-384/annex.json",
  "legislation": "eur/2013/384",
  "legislation_title": "Commission Implementing Regulation (EU) No 384/2013 of 22 April 2013 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-384",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "The photographs are purely for information.\nDescription of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\nAn article having the shape of a cylinder with a diameter of approximately 7 mm and a length of approximately 130 mm, consisting of an outer layer of paper that holds the following components in place:\nthree filters of cellulose acetate fibres with activated carbon (C),\nfour filters of cellulose acetate fibres also containing impregnated fibres (impregnated with an agglutinating substance that does not penetrate into the inner layers of the fibres) (I),\ntwo filters of cellulose acetate fibres (A),\nfour components of flavourful oriental tobacco of the kind used in cigarettes (T).\nAs far as the cellulose acetate fibres in the different filters are concerned (C, I, A), the fibres are oriented parallel to each other. The fibres form a flexible, spongy body of even thickness, and are readily separable and ‘pluckable’.\nWithin the cylinder, the components are placed in the following order:\nC (approximately 6 mm long),\nI (approximately 10 mm long),\nT (approximately 10 mm long),\nA (approximately 13 mm long),\nT (approximately 10 mm long),\nI (approximately 10 mm long),\nC (approximately12 mm long),\nI (approximately 10 mm long),\nT (approximately 10 mm long),\nA (approximately. 13 mm long),\nT (approximately 10 mm long),\nI (approximately 10 mm long),\nC (approximately 6 mm long).\nThe percentage by weight of the different materials in the article is as follows:\nC: approximately 17 %,\nI: approximately 16 %,\nA: approximately 8 %,\nT: approximately 41 %,\npaper: approximately 18 %.\nThe article is designed to be cut up and to be used in the production of filter cigarettes. It is not evident from the objective characteristics of the article how it will be cut up.\n(See photographs nos. 664 A and B)\n5601 22 10\nClassification is determined by General Rules 1, 4 and 6 for the interpretation of the Combined Nomenclature (GIR) and the wording of CN codes 5601, 5601 22 and 5601 22 10.\nThe article contains more filtering than tobacco components. The tobacco may remain placed between two filters and hence may not be combusted but only used as a flavouring component in a cigarette. The tobacco constitutes only approximately one third of the volume of the article. Consequently, the different filters give the article its essential character within the meaning of GIR 3(b).\nThe plain cellulose acetate fibres (A) together with the impregnated ones (I) constitute a higher percentage by weight and by volume than the cellulose acetate fibres with activated carbon (C). Consequently, the filters made of the plain and the impregnated cellulose acetate fibres (A, I) give the article its essential character within the meaning of GIR 3(b).\nThe filters made of the plain and the impregnated cellulose acetate fibres (A, I) do not have the required cohesion and strength. Consequently, classification under headings 5602 as ‘felt’ or 5603 as ‘nonwovens’ is excluded.\nThe filters made of the plain and the impregnated cellulose acetate fibres (A, I) are not made from a textile ‘fabric’ within the meaning of Note 1 to Chapter 63. Consequently, classification under heading 6307 is excluded.\nWithin the filters made of the plain and the impregnated cellulose acetate fibres (A, I), the fibres are oriented parallel to each other. Consequently, they are excluded from classification under heading 5601 as ‘articles of wadding’.\nSince filters made of the plain and the impregnated cellulose acetate fibres (A, I) cannot be classified under any heading in accordance to GIR 1 to 3, they are to be classified by application of GIR 4 in the heading appropriate to the goods to which they are most akin.\nSince the fibres are readily separable and ‘pluckable’, and form a flexible, spongy body of even thickness, their outward appearance is that of wadding. Consequently, the filters (A, I) are to be classified under heading 5601 (see also the HS Classification Opinion classifying ‘rods for making cigarette filter tips’ under subheading 5601 22).\nThe impregnation of the cellulose acetate fibres (I) does not exclude classification under heading 5601, because the agglutinating substance does not penetrate into the inner layers of the fibres (see the HS explanatory notes to heading 5601, (A), fourth paragraph).\nThe article is therefore to be classified under CN code 5601 22 10 as ‘articles of wadding of man-made fibres’.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The photographs are purely for information."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/384/annex",
    "retrieved_at": "2026-11-01T14:48:42.534038+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}