Commission Regulation (EEC) No 277/87 of 28 January 1987 on the classification of goods falling within heading No 73.21 of the Common Customs Tariff

COMMISSION  REGULATION (EEC) No 277/87
of 28 January 1987
on the classification of goods falling within heading No 73.21 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 a uniform application of the nomenclature of the Common Customs Tariff (1), as last amended by Regulation (EEC) No 2055/84 (2) and, in particular, Article 3 thereof,
Whereas in order to ensure uniform application of the nomenclature of the Common Customs Tariff, provision must be made for the classification of steel plates of a length of between 8,30 m and 15,50 m, a width of 1,00 m and a thickness varying from one end to the other;
Whereas the Common Customs Tariff annexed to Council Regulation (EEC) No 950/68 (3) as last amended by Regulation (EEC) No 4066/86 (4) classifies within tariff heading No 73.13 sheets and plates, of iron or steel, hot-rolled or cold-rolled, and within heading No 73.21, amongst other things, plates of iron or steel, prepared for use in structures;
Whereas both these headings may be taken into account in classifying the goods in question;
Whereas, although they are simply obtained by rolling, these products, because of their varying thickness and specific dimensions are indentifiable as intended for use in the construction of a bridge;
Whereas by application of General Rule 3 (a) for the interpretation of the nomenclature heading 73.21 is the most appropriate;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Common Customs Tariff Nomenclature,