Article 1
Open ↗The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN codes indicated in column 2 of that table.
Source
Commission Regulation (EC) No 1199/2005 of 22 July 2005 concerning the classification of certain goods in the Combined Nomenclature
Commission Regulation (EC) No 1199/2005 of 22 July 2005 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Article 2
Open ↗Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3
Open ↗This Regulation shall enter into force on the twentieth day following its publication in the Official Journal of the European Union .
Supplementary provisions
ANNEXSupplementary provisions
Open ↗ANNEX Description of the goods Classification (CN-code) Reasons (1) (2) (3) 1. A flooring panel composed as follows: — the surface is a photographic wood image on paper, simulating a parquet panel, with an overlay of melamine resin; — the core is made of a fibreboard of wood of a density exceeding 0,8 g/cm 3 , and is tongued and grooved (‘lock system’); — the base is made of impregnated paper. (See photograph A)) ( *1 ) 4411 19 90 Classification is determined by General Rules 1, 3 (b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 4411 , 4411 19 and 4411 19 90 . The surface, which is only for decorative purposes, does not give the essential character to the product. The essential character is given by the fibreboard core. See also HS Explanatory Notes to heading 4411 . The product is excluded from headings 4412 and 4418 as the surface is not made of wood. 2. A flooring panel composed of three layers of wood (total thickness of 7 mm). The top layer is made of two rows of strips of oak with a thickness of 0,6 mm. The middle layer is made of high density fibreboard. The base layer is made of coniferous wood (thickness 0,6 mm). The middle layer is tongued and grooved (‘lock system’). (See photograph B)) ( *1 ) 4412 29 80 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 4412 , 4412 29 and 4412 29 80 . The top layer of the product is considered to be a thin veneer within the meaning of the HS Explanatory Notes to heading 4412 and the CN Explanatory Notes to heading 4412 . 3. A flooring panel composed of three layers of solid wood (total thickness of 14 mm). The top layer is made of three rows of strips of oak with a thickness of 3 mm. The middle layer and the base layer are made of coniferous wood. The middle layer is tongued and grooved. (See photograph C)) ( *1 ) 4418 30 91 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 4418 , 4418 30 and 4418 30 91 . The top layer of the product is not considered a thin veneer within the meaning of the HS Explanatory Notes to heading 4412 and the CN Explanatory Notes to heading 4412 . A) B) C) ( *1 ) The photographs are purely for information.
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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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