# Commission Implementing Regulation (EU) No 860/2014Show full title

Commission Implementing Regulation (EU) No 860/2014 of 5 August 2014 concerning the classification of certain goods in the            Combined Nomenclature         

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U.K.

# Commission Implementing Regulation (EU) No 860/2014                     

# of 5 August 2014

# 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 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,                        

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 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 1U.K.

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 2U.K.

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 three months from the date of entry into force of this Regulation.                  

# Article 3U.K.

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, 5 August 2014.

*For the Commission,*                            

*On behalf of the President,*                            

Martine Reicherts                            

*Member of the Commission*                            

## ANNEXU.K.

1

OJ L 256, 7.9.1987, p. 1.                           

2

Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, p. 1).