Commission Implementing Regulation (EU) 2017/2244 of 30 November 2017 concerning the classification of certain goods in the Combined Nomenclature
Date: 2017-11-30
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: Combined Nomenclature, aluminium, metal product, specification of tariff heading




L_2017324EN.01000301.xml










8.12.2017   


EN


Official Journal of the European Union


L 324/3








            COMMISSION IMPLEMENTING REGULATION (EU) 2017/2244
of 30 November 2017
         
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 Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (1), and in particular Article 57(4) and Article 58(2) thereof,

Whereas:







(1)


In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC) No 2658/87 (2), 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 34(9) of Regulation (EU) No 952/2013. 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 34(9) of Regulation (EU) No 952/2013 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, 30 November 2017.


For the Commission,


On behalf of the President,

Stephen QUEST
            

Director-General


Directorate-General for Taxation and Customs Union






(1)  
            OJ L 269, 10.10.2013, p. 1.

(2)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).




ANNEX







Description of the goods


Classification
(CN-code)


Reasons




(1)


(2)


(3)




A product consisting of two horizontal rails and two vertical rails of extruded aluminium, which together constitute a frame designed to be fixed to the wall by means of screws.
The product is designed to serve for the attachment of wall-tile panels.
The design of the horizontal rails enables the panels to be slid into them, which facilitates the removal and replacement of the panels when needed.
(See image) (*1)



7616 99 90 


Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7616 , 7616 99  and 7616 99 90 .
Classification under heading 8302  as ‘base-metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like’ is excluded. The rails are designed for attaching wall-tile panels to the wall and the wall-tile panels are different in nature from the articles that are to be attached using the products of heading 8302  (see also the Harmonized System Explanatory Notes to heading 8302 , second paragraph, (D) and (E)).
Consequently, the product is to be classified under CN code 7616 99 90  as ‘other articles of aluminium’.











(*1)  The image is purely for information.