Commission Regulation (EC) No 56/2009 of 21 January 2009 concerning the classification of certain goods in the Combined Nomenclature
Date: 2009-01-21
Institutions: European Commission
Subjects: Combined Nomenclature, customs tariff, packaging product, plastics

23.1.2009

EN

Official Journal of the European Union

L 19/3

COMMISSION REGULATION (EC) No 56/2009

of 21 January 2009

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 thereon or which adds
any additional subdivision thereto 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.

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 code 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 may, for a period of
three months, continue to be relied on 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 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,
may continue to be relied on for a period of three months
under Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter into force on the twentieth 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, 21 January 2009.

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.

L 19/4

EN

Official Journal of the European Union

23.1.2009

ANNEX

Classification
(CN code)

(2)

4202 92 19

Description of the goods

(1)

A bag made of
fabric woven from polypro­
pylene strip of less than 5 mm wide, cuboid
in shape and measuring approx. 54,5 cm × 74
cm × 25 cm, with two strong handles made of
the same material sewn on the two long sides
of the bag, each going down to underneath the
bottom of the bag.

The bag is visibly coated with plastic sheeting
on both surfaces, there are no compartments
inside, and it can be closed on the top with a
zip fastener. The edges are reinforced with a
sewn-on band.

(container similar to a shopping bag)

(See photograph No 649) (*)

Reasons

(3)

Classification is determined by General Rules 1 and 6
for the interpretation of the Combined Nomenclature,
Note 2(m)
to Chapter 39, Additional Note 1 to
Chapter 42 and the wording of CN codes 4202,
4202 92 and 4202 92 19.

Due to its cuboid shape typical for shopping bags and
the reinforced handles situated in such a way as to be
carried by the shopper's hands and due to the fact
that the plastic sheeting, the zip fastener, the rein­
forced border and the strong handles (continuing
along the sides of the bag for reinforcing purposes)
enable prolonged use,
the objective
characteristics of a ‘container similar to a shopping
bag’.

the bag has

Containers similar to a shopping bag are covered by
heading 4202 (see also the Harmonised System (HS)
Explanatory Note to heading 4202, first paragraph,
this heading covers
which explicitly mentions that
only the articles
specifically named therein and
similar containers).

Due to the above-mentioned characteristics the article
in question is not the kind of container generally used
for
the packing or conveyance of all kinds of
products, therefore classification in heading 3923 is
excluded within the meaning of Note 2(m) to Chapter
39 (see also the HS Explanatory Notes to heading
second
3923,
paragraph).

paragraph,

point

first

and

(a)

Since the outer surface of the article is covered with
plastic sheeting visible to the naked eye, it is to be
classified as an article with outer surface of plastic
sheeting (see Additional Note 1 to Chapter 42).

Consequently the article is to be classified under CN
Code 4202 92 19.

(*) The photograph is purely for information.