COMMISSION IMPLEMENTING REGULATION (EU) 2023/1427of 4 July 2023 concerning the classification of certain goods in the Combined Nomenclature- "Official Journal of the European Union", No L 175/3 of 10.7.2023 - |
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,
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(1) OJ L 269, 10.10.2013, p. 1.
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.
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(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).
(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, 4 July 2023.
For the Commission,
On behalf of the President,
Gerassimos THOMAS
Director-General
Directorate-General for Taxation and Customs Union
ANNEX
Description of the goods |
Classification (CN code) |
Reasons |
(1) |
(2) |
(3) |
Flat rolled sheets of non-alloy steel, of a width between 1 060 and 1 250 mm, presented wound on spools. The sheets have several coatings on each side. |
7210 70 80 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XV, Note 1 (k) to Chapter 72 and by the wording of CN codes 7210, 7210 70 and 7210 70 80. |
Afterwards, the sheets are prepainted. They are coated on one side with a primer polymeric painting (of a thickness of approximately 5 pm) and with a top polymeric painting (of a thickness of approximately 16 pm). On the other side, there is an exterior epoxy polymeric painting (of a thickness of approximately 5 pm). |
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For the purpose of the subheadings of heading 7210, products subjected to more than one type of coating, plating or cladding are to be classified according to the last process (see the Harmonized System Explanatory Notes to heading 7210, Subheading Explanatory Notes). |