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Document 32016R1962
Commission Implementing Regulation (EU) 2016/1962 of 7 November 2016 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2016/1962 of 7 November 2016 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2016/1962 of 7 November 2016 concerning the classification of certain goods in the Combined Nomenclature
C/2016/7223
OJ L 303, 10.11.2016, p. 1–3
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
In force
- Date of document:
- 07/11/2016; Date of adoption
- Date of effect:
- 30/11/2016; Entry into force Date pub. +20 See Art 3
- Date of end of validity:
- No end date
- Author:
- European Commission
- Responsible body:
- Directorate-General for Taxation and Customs Union, TAXUD
- Form:
- Implementing regulation
- Treaty:
- Treaty on the Functioning of the European Union
- Legal basis:
-
- 32013R0952 - A57P4 32013R0952 - A58P2
- Link
- Link
- Link
- Select all documents mentioning this document
- Instruments cited:
- Link
- EUROVOC descriptor:
- Subject matter:
- Directory code:
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10.11.2016 |
EN |
Official Journal of the European Union |
L 303/1 |
COMMISSION IMPLEMENTING REGULATION (EU) 2016/1962
of 7 November 2016
concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (1), and in particular Article 57(4) and Article 58(2) thereof,
Whereas:
|
(1) |
In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC) No 2658/87 (2), it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation. |
|
(2) |
Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods. |
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(3) |
Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table. |
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(4) |
It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three months. |
|
(5) |
The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, |
HAS ADOPTED THIS REGULATION:
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, 7 November 2016.
For the Commission,
On behalf of the President,
Stephen QUEST
Director-General for Taxation and Customs Union
(1) OJ L 269, 10.10.2013, p. 1.
(2) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).
ANNEX
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Description of the goods |
Classification (CN-code) |
Reasons |
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(1) |
(2) |
(3) |
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Unassembled shower doors, designed to be mounted and fixed to the wall, consisting of the following components:
The glass possesses a protection, having been soaked and processed, against lime, dirt and cleaning agent sediment. See image of the article already assembled (*1). |
7020 00 80 |
Classification is determined by General Rules 1, 2(a), 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7020 00 and 7020 00 80 . The article is a composite good, presented unassembled, made up of different components. As the profiles are only on one side of each panel, the product is not considered to be set in a frame (see also the Explanatory Notes to the Combined Nomenclature to Chapter 70, General, second paragraph). The profiles, fixing devices, screws, plugs, seals etc. are components of a subordinate character. It is therefore the glass that gives the product its essential character. Classification under heading 7326 as other articles of steel or under heading 7610 as frames made of aluminium is therefore excluded. Classification under heading 7013 as glassware of a kind used for toilet or similar purposes is also excluded, as only small movable articles are covered (see also the Harmonized System Explanatory Notes to heading 7013 , first paragraph, (2)). Classification under heading 7007 as a safety glass is also excluded as this heading covers safety glass but not articles made thereof. The article is therefore to be classified under CN code 7020 00 80 as other articles of glass. |
(*1) The image is purely for information.
