{
  "url": "https://openlegislation.uk/eu-regulation-2014-455/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-455/annex.json",
  "legislation": "eur/2014/455",
  "legislation_title": "Commission Implementing Regulation (EU) No 455/2014 of 29 April 2014 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-455",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification (CN code)\nReasons\n(1)\n(2)\n(3)\n1.. A floor standing apparatus for dispensing cold water (so-called ‘water cooler’) with a height of approximately 124 cm and a weight of approximately 100 kg.\nIt comprises a cooling system consisting of a compressor and a condenser.\nIt has a storage capacity of 150 l and a nominal cooling capacity of 150 l/h allowing up to 750 glasses of water to be dispensed per hour. It operates with a voltage of 220 V AC.\n8418 69 00\nClassification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8418 and 8418 69 00.\nCooling water for drinking purposes only is not considered treatment of materials by a process involving a change of temperature. Consequently, classification under heading 8419 is excluded.\nThe apparatus is therefore to be classified under CN code 8418 69 00 as other refrigerating or freezing equipment (see also the Harmonized System Explanatory Notes to heading 8418, group (I), point (2)).\n2.. A floor standing apparatus for dispensing hot or cold water (so-called ‘water dispenser’) with a height of approximately 97 cm and a weight of approximately 15 kg.\nThe heating function is performed by an integrated electric heating resistor and the cooling function by a cooling system consisting of a compressor and a condenser.\nThe water is supplied from a bottle which is not included upon presentation.\nThe apparatus has the capacity to dispense hot water at a rate of 5 l/h with a temperature range of 85–92 °C. It has the capacity to dispense cold water at a rate of 2 l/h with a temperature range of 4–8 °C. The apparatus operates with a voltage of 220 V AC and a power of 100/550 W.\n8516 10 11\nClassification is determined by general rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8516, 8516 10 and 8516 10 11.\nWithin the meaning of note 3 to Section XVI, the apparatus is designed for the purpose of performing two alternative functions (other refrigerating equipment of heading 8418 and an electric instantaneous or storage water heater of heading 8516). It is not possible to determine the apparatus' principal function as each function is equally important for the use of the apparatus.\nThe apparatus is therefore to be classified under CN code 8516 10 11 as electric instantaneous water heaters.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/455/annex",
    "retrieved_at": "2026-11-01T14:47:42.761246+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."
}