COMMISSION IMPLEMENTING REGULATION (EU) 2016/665of 26 April 2016 concerning the classification of certain goods in the Combined Nomenclature- "Official Journal of the European Union", No L 115/22 of 29.4.2016 - |
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
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), and in particular Article 9(1)(a) thereof,
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(1) OJ L 256, 7.9.1987, p.
1.
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 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 12(6) of Council Regulation (EEC) No 2913/92(2). That period should be set at 3 months.
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(2) Council Regulation (EEC) No 2913/92
of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992,
p. 1).
(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 12(6) of Regulation (EEC) No 2913/92 for a period of 3 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, 26 April 2016.
For the Commission,
On behalf of the President,
Stephen QUEST
Director-General for Taxation and Customs Union
ANNEX
Description of the goods |
Classification (CN code) |
Reasons |
(1) |
(2) |
(3) |
A hand-held electric apparatus (so-called "glue
gun") designed to apply hot melted glue to wood and other materials.
The body of the apparatus is made of plastics and has an interchangeable
nozzle made of base metal. The nozzle is adjustable so the flow of the
glue can be regulated. It is designed to be used mainly by professionals,
for example, in the packaging industry, the furniture industry, or a
stand assembly. |
8419 89 98 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 3 to Section XVI, and by the wording of CN codes 8419, 8419 89 and 8419 89 98. Classification under heading 8205 as a hand tool of
base metal, not elsewhere specified or included, is excluded as the
function of the apparatus is specified in Chapter 84. Classification under heading 8516 as an
electro-thermic appliance of a kind used for domestic purposes is also
excluded as the apparatus is designed for use by professionals and is
not of a kind normally used in the household (see also the Harmonised
System Explanatory Notes (HSEN) to heading 8516, (E)). |
(*) The image is purely for information. |