
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 which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.
Article 3 
This Regulation shall enter into force on the twentieth day following that of 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, 10 October 2018.
For the Commission,
On behalf of the President,
Stephen QUEST
Director-General
Directorate-General for Taxation and Customs Union
ANNEX

Description of the goods Classification(CN-code) Reasons
(1) (2) (3)
A rectangular shaped article made of plastics, with dimensions of approximately 18 × 5 × 2 mm. The article is fitted with a plastic cord to attach it to a mobile phone and with a rubber seal.The article is designed to cover and protect USB sockets of a specific model of mobile phone.The article protects the mobile phone against water and dust. 3926 90 97 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 3926, 3926 90 and 3926 90 97.The article is not a part of a mobile phone for the purposes of Note 2 to Section XVI as the mechanical or electrical functioning of the mobile phone is not dependent upon the article (see judgments of the Court of Justice of 15 May 2014, Data I/O, C-297/13, ECLI:EU:C:2014:331, paragraph 35, and of 20 November 2014, Rohm Semiconductor, C-666/13, ECLI:EU:C:2014:2388, paragraph 46).The article only serves as a protection of the mobile phone. Classification under heading 8517 as a part suitable for use solely or principally with telephones for cellular networks is therefore excluded.The article is to be classified according to the constituent material which gives the article its essential character. The plastic gives the article its essential character as its presence is predominant in quantity and because of its determinant role in relation to its use.Consequently, the article is to be classified under CN code 3926 90 97 as other articles of plastics.