Commission Implementing Regulation (EU) No 858/2014 of 4 August 2014 concerning the classification of certain goods in the Combined Nomenclature
Date: 2014-08-04
Institutions: European Commission
Subjects: Combined Nomenclature, specification of tariff heading, tinplate and cutlery industry, tool industry




L_2014235EN.01000101.xml










8.8.2014   


EN


Official Journal of the European Union


L 235/1








            COMMISSION IMPLEMENTING REGULATION (EU) No 858/2014
of 4 August 2014
         
concerning the classification of certain goods in the Combined Nomenclature


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


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)


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 classification of the goods referred to in the Annex to this Regulation.












(2)


Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. 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 provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.












(3)


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.












(4)


It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 12(6) of Council Regulation (EEC) No 2913/92 (2). That period should be set at 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 which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months from the date of entry into force of this Regulation.


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, 4 August 2014.


For the Commission,


On behalf of the President,

Martine REICHERTS
            

Member of the Commission






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

(2)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, p. 1).




ANNEX







Description of the goods


Classification
(CN-code)


Reasons




(1)


(2)


(3)




An article (so-called manual knife sharpener) with measurements of approximately 27 × 14 × 19 cm, consisting of a handle and a support containing a two-stage (sharpening and polishing) grinding system with micron size diamond abrasives.
See image (*1)



8205 51 00 


Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8205  and 8205 51 00 .
Given its objective characteristics, the article is intended for domestic use for manually sharpening knives and other blades. Even if the article is designed to be put on a flat surface to operate, it can, however, only be fully operational if held by hand. Consequently, classification as hand tools of heading 8205  is justified.
The article is therefore to be classified under CN code 8205 51 00  as household tools.









(*1)  The image is purely for information.