Commission Regulation (EC) No 977/2008 of 3 October 2008 concerning the classification of certain goods in the TARIC
Date: 2008-10-03
Institutions: European Commission
Subjects: Combined Nomenclature, polymer, thin sheet

L 266/8

EN

Official Journal of the European Union

7.10.2008

COMMISSION REGULATION (EC) No 977/2008

of 3 October 2008

concerning the classification of certain goods in the TARIC

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:

In order to ensure uniform application of the TARIC
referred to in Article 2 of Regulation (EEC) No
2658/87,
it is necessary to adopt measures concerning
the classification of the goods referred to in the Annex to
this Regulation.

for

the

interpretation of

Regulation (EEC) No 2658/87 has laid down the general
the Combined No­
rules
menclature. Those rules apply also to any other nomen­
clature which is wholly or partly based on it or which
adds any additional subdivision to it and which is estab­
lished by specific Community provisions, with a view to
the application of tariff and other measures relating to
trade in goods.

(1)

(2)

(3)

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 the TARIC 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 TARIC under the TARIC
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.

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

Article 3

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, 3 October 2008.

For the Commission

László KOVÁCS
Member of the Commission

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

(2) OJ L 302, 19.10.1992, p. 1.

7.10.2008

EN

Official Journal of the European Union

L 266/9

ANNEX

Classification
(TARIC code)

(2)

3920 62 19 94

Description of the goods

(1)

1. Poly(ethylene terephthalate) (PET) film, of a
thickness not exceeding 0,35 mm, with a
metallised surface, not consigned from
Brazil or Israel.

Reasons

(3)

Classification is determined by General Rules 1 and
6 for
interpreting the Combined Nomenclature,
the CN and the
Note 10 to Chapter 39 of
wording of CN codes 3920, 3920 62 and
3920 62 19 and TARIC code 3920 62 19 94.

The surface metallisation is to be considered as a
surface treatment which does not reinforce the film.
The goods are therefore to be classified in heading
3920 (see the Harmonised System Explanatory
Notes to heading 3920, fourth paragraph).

The film does not have the characteristics of goods
subheadings 3920 62 11 00 to
classified under
3920 62 19 88.

to be

film is

The
classified in subheading
3920 62 19 94 because the wording ‘poly(ethylene
subheading
terephthalate)
3920 62 19 94 covers PET film of a thickness not
exceeding 0,35 mm which cannot be classified
under
to
3920 62 19 88.

3920 62 11 00

TARIC codes

film’

(PET)

the

of

2. Poly(ethylene terephthalate) (PET) film, of a
thickness exceeding 0,35 mm, with a
metallised surface, not consigned from
Brazil or Israel.

3920 62 90 94

Classification is determined by General Rules 1 and
interpreting the Combined Nomenclature,
6 for
Note 10 to Chapter 39 of
the CN and the
wording of CN codes 3920, 3920 62 and
3920 62 90 and TARIC code 3920 62 90 94.

The surface metallisation is to be considered as a
surface treatment which does not reinforce the film.
The goods are therefore to be classified in heading
3920 (see the Harmonised System Explanatory
Notes to heading 3920, fourth paragraph).

The film does not have the characteristics of goods
classified under
subheadings 3920 62 90 20 to
3920 62 90 40.

to be

film is

The
classified in subheading
3920 62 90 94 because the wording ‘poly(ethylene
terephthalate)
subheadings
3920 62 90 94 covers PET film of a thickness
exceeding 0,35 mm which cannot be classified
to
under
3920 62 90 40.

3920 62 90 20

TARIC codes

film’

(PET)

the

of