Commission Regulation (EC) No 1199/2005 of 22 July 2005 concerning the classification of certain goods in the Combined Nomenclature
Date: 2005-07-22
Institutions: European Commission
Subjects: Combined Nomenclature, building materials, floor coverings

27.7.2005

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Official Journal of the European Union

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COMMISSION REGULATION (EC) No 1199/2005

of 22 July 2005

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

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)

(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 classi-
fication 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 Nomen-
clature. 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 Community provisions, with a view to the appli-
cation of tariff and other measures relating to trade in
goods.

Pursuant to those general rules, the goods described in
column 1 of the table set out in the Annex to this
Regulation should be classified under
the CN codes
indicated in column 2, by virtue of the reasons set out
in column 3 of that table.

of Member States in respect of the classification of goods
in the Combined Nomenclature but which is not
in
accordance with this Regulation can,
for a period of
three months, 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 (2).

(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 codes 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 for a period of three months under
Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

(4)

is appropriate to provide that binding tariff

It
infor-
mation which has been issued by the customs authorities

This Regulation shall enter into force on the twentieth day
following 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, 22 July 2005.

For the Commission

László KOVÁCS
Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Council

Regulation (EC) No 493/2005 (OJ L 82, 31.3.2005, p. 1).

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-
lation (EC) No 648/2005 of the European Parliament and of the
Council (OJ L 117, 4.5.2005, p. 13).

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Description of the goods

(1)

ANNEX

Classification
(CN-code)

(2)

Reasons

(3)

1. A flooring panel composed as follows:

4411 19 90

— the surface is a photographic wood image
on paper, simulating a parquet panel, with
an overlay of melamine resin;

— the core is made of a fibreboard of wood
of a density exceeding 0,8 g/cm3, and is
tongued and grooved (‘lock system’);
— the base is made of impregnated paper.

(See photograph A)) (*)

2. A flooring panel composed of three layers of

4412 29 80

wood (total thickness of 7 mm).

The top layer is made of two rows of strips of
oak with a thickness of 0,6 mm.

The middle layer is made of high density
fibreboard.

The base layer is made of coniferous wood
(thickness 0,6 mm).

The middle layer is tongued and grooved (‘lock
system’).

(See photograph B)) (*)

Classification is determined by General Rules 1,
3 (b) and 6 for
the
Combined Nomenclature and the wording of
CN codes 4411, 4411 19 and 4411 19 90.

interpretation of

the

surface, which is only

The
for decorative
purposes, does not give the essential character
to the product.

The essential character is given by the fibreboard
core. See also HS Explanatory Notes to heading
4411.

The product is excluded from headings 4412 and
4418 as the surface is not made of wood.

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature and the wording of CN codes
4412, 4412 29 and 4412 29 80.

The top layer of the product is considered to be a
thin veneer within the meaning of the HS Expla-
natory Notes to heading 4412 and the CN Expla-
natory Notes to heading 4412.

3. A flooring panel composed of three layers of

4418 30 91

solid wood (total thickness of 14 mm).

The top layer is made of three rows of strips
of oak with a thickness of 3 mm.

The middle layer and the base layer are made
of coniferous wood.

The middle layer is tongued and grooved.

(See photograph C)) (*)

(*) The photographs are purely for information.

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature and the wording of CN codes
4418, 4418 30 and 4418 30 91.

The top layer of the product is not considered a
thin veneer within the meaning of the HS Expla-
natory Notes to heading 4412 and the CN Expla-
natory Notes to heading 4412.

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A)

B)

C)