COMMISSION REGULATION (EC) No 2014/2002of 7 November 2002 concerning the classification of certain goods in the Combined Nomenclature- "Official Journal of the European Communities", No L 311/11 of 14.11.2002 - |
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff(1), as last amended by Commission Regulation (EC) No 969/2002(2), and in particular Article 9 thereof,
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(1) OJL 256, 7.9.1987, p. 1.
(2) OJL 149, 7.6.2002, p. 20.
Whereas:
(1) In order to ensure uniform application of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, 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 laid down the general rules for the interpretation of the Combined Nomenclature. Those rules also apply 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 Community provisions, with a view to the application of tariff and other measures relating to trade in goods.
(3) Pursuant to the said general rules, the goods described in column 1 of the table set out in the Annex to this Regulation should be classified under the CN code(s) indicated in column 2, by virtue of the reasons set out in column 3.
(4) It is appropriate that binding tariff information issued by the customs authorities of Member States in respect of the classification of goods in the Combined Nomenclature and which is not in accordance with the provisions of this Regulation, can continue to be invoked by the holder, under the provisions of Article 12(6) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(3), as last amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council(4), for a period of three months.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
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(3) OJL 302, 19.10.1992, p. 1.
(4) OJL 311, 12.12.2000, p. 17.
HAS ADOPTED THIS REGULATION:
Article 1
The goods described in column 1 of the table set out in the Annex are classified within the Combined Nomenclature under the CN code(s) 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 the provisions of this Regulation can continue to be invoked under the provisions of Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months.
Article 3
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 7 November 2002.
For the Commission
Frederik BOLKESTEIN
Member of the Commission
ANNEX
Description of goods |
CN code |
Reasons |
(1) |
(2) |
(3) |
Epoxide resin in the form of cylindrical tablets, the length of which does not exceed the diameter, composed of compressed powder These plastics are used for the encapsulation of semiconductors and electronic integrated circuits |
3926 90 99 |
Classification is determined by the provisions of general rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 3926, 3926 90 and 3926 90 99 The plastic material presented in a cylindrical tablet form is not considered to be a primary form of headings 3901 to 3914, as described in note 6 to Chapter 39 |