{
  "url": "https://openlegislation.uk/eu-regulation-2018-1489/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-1489/annex.json",
  "legislation": "eur/2018/1489",
  "legislation_title": "Commission Implementing Regulation (EU) 2018/1489 of 3 October 2018 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-1489",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "The images are purely for information.\nDescription of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\nAn article of plastics in the form of a set put up for retail sale consisting of:\nthree garden hose couplings,\na spray nozzle with a mechanism for the adjustment of the water jet type as well as for closing or opening the flow,\nconnectors equipped with rubber seals (so called ‘O-rings’).\nThe article is presented to be used in gardens to sprinkle and water the plants.\nSee images.\n8481 80 99\nClassification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 8481, 8481 80 and 8481 80 99.\nThe spray nozzle, which changes the water jet type and regulates the liquid flow, gives the set its essential character.\nThe article is neither an irrigation system (see also the Harmonised System Explanatory Notes (HSEN) to heading 8424, (E)), nor a mechanical garden sprinkler head. It has the objective characteristics of a hose pipe nozzle fitted with taps, cocks, valves or other appliances for regulating the liquid flow and the jet type, which is excluded from heading 8424 (see also the HSEN to heading 8424 (D)). Hose pipe nozzles and the like, fitted with cocks or with valves for forming a jet or a spray are classified in heading 8481 (see also the HSEN to heading 8481, point (11). Consequently, classification under heading 8424 is excluded.\nThe article is therefore to be classified in CN code 8481 80 99 as other valves.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The images are purely for information."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/1489/annex",
    "retrieved_at": "2026-11-01T14:43:55.916568+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."
}