CELEX: 32019R0645
Language: en
Date: 2019-04-15 00:00:00
Title: Commission Implementing Regulation (EU) 2019/645 of 15 April 2019 concerning the classification of certain goods in the Combined Nomenclature

25.4.2019   
               
               
                  EN
               
               
                  Official Journal of the European Union
               
               
                  L 110/7
               
            
         COMMISSION IMPLEMENTING REGULATION (EU) 2019/645
         of 15 April 2019
         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, 15 April 2019.
            
               
                  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)
                     
                  
                        An article made of woven textile fabric (cotton) composed of three textile pockets stitched together and designed to be hung on a high bed rail.
                        The article is intended for storing small items. The pockets may be decorated to match the theme of a child's room.
                        See image (*1)
                        
                     
                     
                        6307 90 98 
                     
                     
                        Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 7(f) to Section XI and by the wording of CN codes 6307 , 6307 90  and 6307 90 98 .
                        The pockets are not considered furnishing articles (see also the Harmonised System Explanatory Notes (HSEN) to heading 6304 ) but serve as storage units.
                        Consequently, classification of the article under heading 6304  as other furnishing articles is excluded. It is a made-up textile article, not included more specifically in other headings of Section XI or elsewhere within the meaning of heading 6307  (see also the HSEN to heading 6307 ).
                        It is therefore to be classified under CN code 6307 90 98  as other made-up articles.
                     
                  
               (*1)  The image is purely for information.