Summary
- The ECJ is asked to classify reusable TENA Fixation Pants, debating between textile briefs (CN 6108) and incontinence care articles (CN 9619).
- The case challenges the validity of Commission Implementing Regulation (EU) 2024/2525, questioning the Commission’s assessment of the product’s characteristics and use.
- The ruling could impact customs classification for healthcare and medical-support products across the EU.
Article
In Case T-287/26 (Viecura Medical), the Irish Tax Appeals Commission has referred a dispute to the ECJ concerning the customs classification of reusable TENA Fixation Pants under the Combined Nomenclature. The dispute concerns Commission Implementing Regulation (EU) 2024/2525, which classifies the product under CN Heading 6108 22 00 as textile briefs. Viecura Medical argues that the product should instead be classified under CN Heading 9619 00 89, covering incontinence care and similar sanitary articles. The referring court has asked the ECJ whether the Commission committed a manifest error of assessment, incorrectly evaluated the product’s characteristics and intended use, improperly narrowed the scope of CN heading 9619, expanded CN heading 6108 beyond its intended scope, and incorrectly applied the General Rules for the Interpretation of the Combined Nomenclature. The judgment may provide important guidance on the classification of products that combine textile and healthcare functions and clarify the limits of the Commission’s powers when adopting EU customs classification regulations.
Source
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