EN Official Journal of the European Union C 166/21

UNIFORM APPLICATION OF THE COMBINED NOMENCLATURE (CN)

(Classification of goods)

(2006/C 166/07)

Explanatory notes adopted in accordance with the procedure defined in Article 10(1) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1)

The explanatory notes to the Combined Nomenclature of the European Communities (2) shall be amended as follows:

On page 9 the following text is inserted after the existing text:

‘G. Duty-Free Treatment of Multi-Chip Integrated Circuits (MCPs) Multi-chip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without lead frames, but with no other active or passive circuit elements. Multi-chip integrated circuits generally come in the following configurations: — two or more monolithic integrated circuits mounted side by side; — two or more monolithic integrated circuits stacked one upon the other; — combinations of the configurations above consisting of three or more monolithic integrated circuits. These monolithic integrated circuits are combined and interconnected into a single body and may be packaged through encapsulation or otherwise. They are combined to all intents and purposes indivisibly, i.e., although some of the elements could theoretically be removed and replaced, this would be a long and delicate task which would be uneconomic under normal manufacturing conditions. Insulating substrates of the multi-chip integrated circuits may incorporate electrically conductive regions. These regions may be composed of specific materials or formed in specific shapes to provide passive functions by means other than discrete circuit elements. Where conductive regions are present in the substrate, they are typically relied upon as a means by which the monolithic integrated circuits are interconnected. These substrates may also be referred to as “interposers” or “spacers” when placed above the bottom-most chip or die. Monolithic integrated circuits are interconnected by a variety of means, such as adhesives, wire bonds, or “flip chip” technology. Multi-chip integrated circuits are classified as follows: (i) Multi-chip integrated circuits which constitute a complete machine or appliance (or one classified as complete), in the heading appropriate to the machine or appliance; (ii) Other multi-chip integrated circuits, in accordance with the provisions for the classification of machine parts (Notes 2 (b) and 2 (c) to Section XVI, in particular). Only the multi-chip integrated circuits that are classified under the headings 8418, 8422, 8450, 8466, 8473, 8517, 8518, 8522, 8523, 8525, 8528, 8529, 8530, 8531, 8535, 8536, 8537, 8538, 8543, 8548, 8708, 9009, 9026, 9031 and 9504 are eligible to this relief of customs duty.’.

On page 344:

8542 Electronic integrated circuits and microassemblies Insert the following text after the existing text: ‘This heading does not include multi-chip integrated circuits (MCPs) consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without lead frames, but with no other active or passive circuit elements (see also the Explanatory Notes to Section II — Special provisions, G. Duty-Free Treatment of Multi-Chip Integrated Circuits (MCPs)).’

(1) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Commission Regulation (EC) No 996/2006 (OJ L 179, 1.7.2006, p. 26).

(2) OJ C 50, 28.2.2006, p. 1.