Commission Regulation (EC) No 2014/2002 of 7 November 2002 concerning the classification of certain goods in the Combined Nomenclature
Date: 2002-11-07
Institutions: European Commission
Subjects: Combined Nomenclature, electronic component, plastics

14.11.2002

EN

Official Journal of the European Communities

L 311/11

COMMISSION REGULATION (EC) No 2014/2002

of 7 November 2002

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 969/2002 (2), and in particular Article 9
thereof,

Whereas:

of this Regulation, can continue to be invoked by the
holder, under the provisions of Article 12(6) of Council
Regulation (EEC) No 2913/92 of 12 October 1992
establishing the Community Customs Code (3), as last
amended by Regulation (EC) No 2700/2000 of
the
European Parliament and of the Council (4), for a period
of three months.

(5)

The measures provided for in this Regulation are in
accordance with the opinion of
the Customs Code
Committee,

(1)

(2)

(3)

(4)

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 classifi-
cation of the goods referred to in the Annex to this
Regulation.

Regulation (EEC) No 2658/87 laid down the general
rules for the interpretation of the Combined Nomencla-
ture. Those rules also apply 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 Community provisions, with a view to the appli-
cation of tariff and other measures relating to trade in
goods.

Pursuant to the said general rules, the goods described in
column 1 of the table set out in the Annex to this Regu-
lation should be classified under the CN code(s) indicated
in column 2, by virtue of the reasons set out in column
3.

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 Nomencla-
ture and which is not in accordance with the provisions

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column 1 of the table set out in the
Annex are classified within the Combined Nomenclature under
the CN code(s) indicated in column 2 of that table.

Article 2

Binding tariff information issued by the customs authorities of
Member States which is not in accordance with the provisions
of this Regulation can continue to be invoked under the provi-
sions of Article 12(6) of Regulation (EEC) No 2913/92 for a
period of three months.

Article 3

This Regulation shall enter
into force on the 20th 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, 7 November 2002.

For the Commission

Frederik BOLKESTEIN

Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1.
(2) OJ L 149, 7.6.2002, p. 20.

(3) OJ L 302, 19.10.1992, p. 1.
(4) OJ L 311, 12.12.2000, p. 17.

L 311/12

EN

Official Journal of the European Communities

14.11.2002

Description of goods

(1)

ANNEX

CN code

(2)

Reasons

(3)

Epoxide resin in the form of cylindrical tablets, the
length of which does not exceed the diameter,
composed of compressed powder

3926 90 99

These plastics are used for the encapsulation of
semiconductors and electronic integrated circuits

Classification is determined by the provisions of
general rules 1 and 6 for the interpretation of the
Combined Nomenclature, and by the wording of
CN codes 3926, 3926 90 and 3926 90 99

The plastic material presented in a cylindrical
tablet form is not considered to be a primary form
of headings 3901 to 3914, as described in note 6
to Chapter 39