# Commission Implementing Regulation (EU) No 197/2014 of 28 February 2014 concerning the classification of certain goods in the Combined Nomenclature, Annex

Extent: E+W+S+N.I.

Description of the goods
Classification(CN code)
Reasons
(1)
(2)
(3)
The product is a round, moulded bowl, of plastics. Its diameter is approximately 18,5 cm and its height is approximately 7 cm. The bowl holds approximately 700 ml.
The bowl is a container for pet food to feed animals (for example, dogs).
3924 90 00
Classification is determined by the general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3924 and 3924 90 00.
Heading 3924 covers a wide range of household articles and does not exclude articles not intended for use by humans. Given its objective characteristics, the pet food bowl is considered a household article of heading 3924.
The product is therefore to be classified under CN code 3924 90 00 as other household articles and hygienic or toilet articles of plastics.

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Source: https://www.legislation.gov.uk/eur/2014/197/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-197/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.