Commission Regulation (EEC) No 3829/86 of 15 December 1986 on the classification of goods falling within heading No 44.15 of the Common Customs Tariff

COMMISSION  REGULATION (EEC) No 3829/86
of 15 December 1986
on the classification of goods falling within heading No 44.15 of the Common Customs Tariff
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 97/69 of 16 January 1969 on measures to be taken for uniform application of the nomenclature of the Common Customs Tariff (1), as last amended by Regulation (EEC) No 2055/84 (2), and in particular Articles 3 and 4 thereof,
Whereas, in order to ensure uniform applicaton of the nomenclature of the Common Customs Tariff, provisions must be laid down concerning the tariff classification of a seven-ply panel from 1 981 to 2 400 mm long, from 762 to 1 220 mm wide and about 44 mm thick, consisting of a blockboard core between two panels of three-ply plywood, this seven-ply panel, which has the two long edges (possibly veneered) and one or both short edges (possibly veneered) consisting primarily of a single piece of timber known as a 'lipping', has not undergone any further working;
Whereas heading No 44.15 of the Common Customs Tariff annexed to Council Regulation (EEC) No 950/68 (1), as last amended by Regulation (EEC) No 3129/86 (2), covers inter alia plywood, blockboard, laminboard, battenboard and similar laminated wood products (including veneered panels and sheets) and heading No 44.23 covers builders' carpentry and joinery; whereas those headings come into consideration for classification of the panel in question;
Whereas the panel in question has no feature, apart from its rectangular shape and thickness, to indicate that it will be used as a door; whereas the rectangular shape and thickness are not in themselves sufficient to justify application of General Rule No 2 (a) for interpretation of the Common Customs Tariff nomenclature (articles incomplete or unfinished), since in particular the panel may be used as it stands for purposes other than the manufacture of a door; whereas the panel has therefore not been sufficiently worked to justify classification in heading No 44.23 as an unfinished door; whereas consequently it must be classified in heading No 44.15;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Common Customs Tariff Nomenclature,