Commission Implementing Regulation (EU) 2015/2254 of 2 December 2015 concerning the classification of certain goods in the Combined Nomenclature
Date: 2015-12-02
Institutions: European Commission
Subjects: Combined Nomenclature, book trade, document, specification of tariff heading








L_2015321EN.01000801.xml










5.12.2015   


EN


Official Journal of the European Union


L 321/8








            COMMISSION IMPLEMENTING REGULATION (EU) 2015/2254
of 2 December 2015
         
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, 2 December 2015.


For the Commission,


On behalf of the President,

Heinz ZOUREK
            

Director-General for Taxation and Customs Union






(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)




A hard-covered bound article (so-called ‘photo bookf’) made of paper measuring approximately 21 cm × 31 cm, with full-colour printed personalised photographs and a short text referring to the activities, events, persons, etc. shown in the respective photographs.


4911 91 00 


Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 4911  and 4911 91 00 .
Classification under heading 4901  as a book is excluded, because the article is not intended for reading (see also the Harmonized System Explanatory Notes to heading 4901 , first paragraph).
The article is designed for presenting personalised photographs for private viewing.
It is therefore to be classified under CN code 4911 91 00  as photographs.