15.9.2020   

EN

Official Journal of the European Union

L 301/1


COMMISSION IMPLEMENTING REGULATION (EU) 2020/1279

of 9 September 2020

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.

(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.

(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, 9 September 2020.

For the Commission,

On behalf of the President,

Gerassimos THOMAS

Director-General

Directorate-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

Description of the goods

Classification (CN-code)

Reasons

(1)

(2)

(3)

An article in the form of a medal made of base metal, not plated with precious metal, in various shapes (circular, rectangular, irregular etc.) and sizes (usually of a diameter between 35 mm and 70 mm). The article can be decorated with various motifs (imprints) and it is coloured in gold, silver or bronze. It can have an eyelet at the top to be hung on a ribbon and worn around the neck.

The article is presented to be used as a medal, to decorate a person after success in a competition, with or without a ribbon.

See images (*1)

7117 19 00

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 11 to Chapter 71 and by the wording of CN codes 7117, 7117 19 and 7117 19 00 .

The article is designed to be worn on the body or on clothes. It is considered a small object of personal adornment (see also Harmonized System Explanatory Notes (HSEN) to heading 7117, first paragraph).

Classification under heading 8306 as ‘ornaments of base metal’ is excluded as the article is not of a kind designed essentially for decoration, in homes, offices, etc. (see also the HSEN to heading 8306, part (B), first paragraph). That heading covers only medallions other than those for personal adornment (see also the HSEN to heading 8306, part (B), third paragraph, (1)).

Consequently, the article is to be classified under CN code 7117 19 00 as ‘other imitation jewellery of base metal’.

Image 1


(*1)  The images are purely for information.