Commission Regulation (EC) No 1224/2003 of 9 July 2003 concerning the classification of certain goods in the Combined Nomenclature
Date: 2003-07-09
Institutions: European Commission
Subjects: Combined Nomenclature, aerated drink, plastics, tariff nomenclature

L 172/4

EN

Official Journal of the European Union

10.7.2003

COMMISSION REGULATION (EC) No 1224/2003

of 9 July 2003

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

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 2176/2002 (2), and in particular Article
9(1) thereof,

Whereas:

(1)

(2)

(3)

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 has 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 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 this Regula-
tion, can continue to be invoked by the holder, under
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,

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 issued by the customs authorities of
Member States which is not in accordance with this Regulation
can continue to be invoked under 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 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, 9 July 2003.

For the Commission

Frederik BOLKESTEIN

Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1.
(2) OJ L 331, 7.12.2002, p. 3.

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

10.7.2003

EN

Official Journal of the European Union

L 172/5

Description of the goods

(1)

1. Non-alcoholic beverage consisting of carbo-
nated water,
sucrose, glucose, citric acid,
taurine (0,4 %), glucuronolactone (0,24 %),
caffeine (0,03 %), inositol, vitamins, flavours
and colours. It is presented as an energy drink
in cans holding 250 ml.

2. Non-cellular plastic film of a total thickness
of approximately 0,011 mm consisting of a
film of poly(ethylene terephthalate)
(PET),
metallised on one side with aluminium which
is subsequently coated with a layer of alky-
lated melamine resin (lacquer).
The predominant plastic is poly(ethylene
terephthalate).
The layer of metal
is applied by vacuum
deposition and the metallised film transmits
light.
The film can be used in the production of
rescue blankets.

ANNEX

Classification
CN code

(2)

2202 10 00

3920 62 19

Reasons

(3)

Classification is determined by general rules 1
and 6 for the interpretation of the Combined
Nomenclature, note 3 to Chapter 22, additional
note 1 to Chapter 22 and by the wording of CN
codes 2202 and 2202 10 00.
The fact that the product contains,
inter alia,
taurine, caffeine and vitamins does not exclude
it from subheading 2202 10 00 (see the harmo-
nised system explanatory note to heading 2202,
part (A), item (2), and the Combined Nomencla-
ture explanatory note to CN code 2202 10 00).

and by

Classification is determined by the provisions of
general rules 1 and 6 for the interpretation of
the Combined Nomenclature,
the
wording of CN codes 3920, 3920 62 and
3920 62 19.
The metallised plastic film can not be regarded
as a product of heading 3921 since the metal
layer applied by vacuum deposition is not to be
considered as a reinforcement of the plastic film
(see also the harmonised system explanatory
note to heading 3920).