
Article 1 
The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2 of that table.
Article 2 
Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3 
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 13 November 2008.
For the Commission
László KOVÁCS
Member of the Commission
ANNEX

Description of the goods Classification(CN code) Reasons
(1) (2) (3)
A set put up for retail sale consisting of:
— a device with electronic components having the shape of a cigarette;
— two cartridges;
— two rechargeable lithium batteries; and
— a battery charger.The device consists of a stainless steel shell with a microelectronic circuit, a high-sensibility sensor, a chamber for batteries and a chamber for placing a cartridge.Each cartridge is composed of an inhaler and an ampoule. The ampoule contains nicotine, a smell compound for cigarettes and ordinary food additives. Both the inhaler and the ampoule are disposable.The electronic circuit, when activated by the inhalation, starts the atomisation of the nicotine diluent and the creation of atomised ‘smoke’ to be inhaled by the smoker. 8543 70 90 Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8543, 8543 70 and 8543 70 90.The component that gives the set its essential character is the electronic device because it is the electronic circuit that triggers the atomisation of the nicotine diluent and the creation of atomised ‘smoke’ to be inhaled by the smoker.Classification under heading 8424 is excluded as the device is not a mechanical appliance for projecting, dispersing or spraying liquids.The electronic device is considered to be an electrical apparatus, having an individual function, not specified or included elsewhere in Chapter 85.By virtue of General Rule 3(b), the set is therefore to be classified under heading 8543 (see also the Harmonised System Explanatory Notes to heading 8543, third paragraph).