Commission Regulation (EC) No 2795/1999 of 29 December 1999 concerning the classification of certain goods in the Combined Nomenclature
Date: 1999-12-29
Institutions: European Commission
Subjects: Combined Nomenclature, furniture industry, textile product

L 337/36

EN

Official Journal of the European Communities

30. 12. 1999

COMMISSION REGULATION (EC) No 2795/1999

of 29 December 1999

concerning the classification of certain goods in the Combined Nomenclature

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 2626/1999 (2), and in particular Article 9
thereof,

(1) Whereas in order to ensure uniform application of the
Combined Nomenclature annexed to the said Regula-
tion, it is necessary to adopt measures concerning the
classification of the good referred to in the Annex to this
Regulation;

(2) Whereas Regulation (EEC) No 2658/87 has set down the
general rules for the interpretation of the Combined
Nomenclature and these rules also apply to any other
nomenclature which is wholly or partly based on it or
which adds any additional subdivisions to it and which
is established by specific Community provisions, with a
view to the application of
tariff or other measures
relating to trade in goods;

(3) Whereas, pursuant to the said general rules, the good
described in column 1 of
the table annexed to the
present Regulation must be classified under the appro-
priate CN codes indicated in column 2, by virtue of the
reasons set out in column 3;

(4) Whereas 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 do not conform to the rights
established by this Regulation, can continue to be

invoked under the provisions in Article 6 of Commis-
sion Regulation (EEC) No 3796/90 (3), as amended by
Regulation (EEC) No 2674/92 (4), for a period of three
months by the holder if a binding contract has been
concluded such as is envisaged in Article 14(3)(a) or (b)
of Council Regulation (EEC) No 1715/90 (5);

(5) Whereas the measures provided for in this Regulation
are in accordance with the opinion of the Nomenclature
Committee,

HAS ADOPTED THIS REGULATION:

Article 1

The good described in column 1 of
the annexed table is
classified within the Combined Nomenclature under the appro-
priate CN code indicated in column 2 of the said table.

Article 2

Binding tariff information issued by the customs authorities of
Member States which do not conform to the rights established
by this Regulation can continue to be invoked under the provi-
sions of Article 6 of Regulation (EEC) No 3796/90 for a period
of three months by the holder if a binding contract has been
concluded as envisaged in Article 14(3)(a) or (b) of Regulation
(EEC) No 1715/90.

Article 3

This Regulation shall enter into force on the 21st 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, 29 December 1999.

For the Commission

Margot WALLSTRÖM

Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1.
(2) OJ L 321, 14.12.1999, p. 3.

(3) OJ L 365, 28.12.1990, p. 17.
(4) OJ L 271, 16.9.1992, p. 5.
(5) OJ L 160, 26.6.1990, p. 1.

30. 12. 1999

EN

Official Journal of the European Communities

L 337/37

Description of goods

(1)

ANNEX

CN code

(2)

Reason

(3)

Covers made from cotton designed to be permanently fixed to
the back or the seat of upholstered furniture

9401 90 80

The covers are used in conjunction with sets of furniture for
assembly. After the assembly of the furniture the covers cannot
be taken off without disassembling the furniture

Classification is determined by the provisions of General Rules 1
and 6 for the interpretation of the Combined Nomenclature and
the wording of CN codes 9401, 9401 90 and 9401 90 80

These covers are considered as parts of seats of CN code 9401