Commission Regulation (EC) No 739/2006 of 17 May 2006 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Regulation (EC) No 739/2006
• Articles: 4

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 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

This Regulation shall enter into force on the twentieth day following its publication in the Official Journal of the European Union .

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification

(CN code)

Reasons

(1)

(2)

(3)

Plates of microporous cellular plastics, of ethylene-vinyl acetate copolymer, cut into rectangles (dimensions 15,5 × 10,5 × 0,75 cm) but not further worked.

The plates are destined to be cut into smaller pieces and inserted into stamps, where they are used as an ink reservoir.

3921 19 00

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 10 to Chapter 39 and the wording of CN codes 3921 and 3921 19 00 .

As the plates are cut into rectangles but not further worked, they cannot be classified as ink-pads in heading 9612 .