Commission Regulation (EC) No 457/2008 of 23 May 2008 concerning the classification of certain goods in the Combined Nomenclature
Date: 2008-05-23
Institutions: European Commission
Subjects: Combined Nomenclature, manufactured goods, photographic industry

L 137/4

EN

Official Journal of the European Union

27.5.2008

COMMISSION REGULATION (EC) No 457/2008

of 23 May 2008

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

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 should be
classified under the CN codes indicated in column 2, by
virtue of the reasons set out in column 3 of that table.

is appropriate to provide that binding tariff

It
infor-
mation which has been issued by the customs authorities
of Member States in respect of the classification of goods
in
in the Combined Nomenclature but which is not
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.

Article3

This Regulation shall enter into force on the 20th 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, 23 May 2008.

For the Commission

László KOVÁCS
Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1. Regulation as

last amended by
Commission Regulation (EC) No 360/2008 (OJ L 111, 23.4.2008,
p. 9).

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-

lation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).

27.5.2008

EN

Official Journal of the European Union

L 137/5

ANNEX

Classification
(CN code)

(2)

3701 99 00

Description of the goods

(1)

1. A product consisting of a quartz plate coated
and photoresist with overall
15 (L) × 15 (W) × 0,6 (D) cm

with chrome
dimensions
of
(so-called ‘photomask blank’).

The product is to be exposed and developed to
become a ‘photomask’ used in the production
of semiconductor devices.

2. A product consisting of a quartz plate coated
with chrome with overall dimensions of
15 (L) × 15 (W) × 0,6 (D) cm
which
circuit diagram patterns have been produced
in the same manner as in the case of exposed
and developed photographic plates (so-called
‘photomask’).

upon

3705 90 90

The product is used in the manufacture of semi-
conductor wafers for photographically trans-
ferring circuit diagrams onto wafers.

Reasons

(3)

and 6 for

Classification is determined by General Rules 1,
the
the
3 (a)
Combined Nomenclature and by the wording of
CN codes 3701 and 3701 99 00.

interpretation of

The product is to be classified under heading 3701
is an unexposed photographic plate
because it
covered with photosensitive material
the
Harmonised System Explanatory Notes to heading
3701).

(see

and 6 for

Classification is determined by General Rules 1,
3 (a)
the
the
Combined Nomenclature, Note 2 to Chapter 37
and by the wording of CN codes 3705, 3705 90
and 3705 90 90.

interpretation of

Classification under heading 8486 is excluded,
because a ‘photomask’
is not an integral part of
a machine used for the manufacture of semicon-
ductor boules or wafers, but an independent
consumable and interchangeable tool of distinctive
attributes.

The product is to be classified under heading 3705
because it is an exposed and developed photo-
graphic plate of a kind used for the projection of
a still image onto a wafer.

3. An appliance designed to increase the amount
in a room, consisting of a
tubes and

of natural
prismatic dome lens, a system of
diffuser lenses.

light

9013 80 90

Classification is determined by General Rules 1 and
6 for the interpretation of the Combined Nomen-
clature and the wording of CN codes 9013,
9013 80 and 9013 80 90.

The appliance captures light through a dome on
the roof and transfers it to the ceiling of the
room through its
reflective system,
internal
where the light is diffused.

Classification under heading 9405 as a lamp or
lighting fitting is excluded as the appliance does
not
and
light, but
diffuses daylight using optical means.

captures,

transfers

create

Therefore, the product is to be classified as an
optical appliance under heading 9013.