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Commission Regulation (EC) No 477/2009 of 5 June 2009 concerning the classification of certain goods in the Combined Nomenclature

Commission Regulation (EC) No 477/2009 of 5 June 2009 concerning the classification of certain goods in the Combined Nomenclature

Regulation (EC) No 477/2009 · Regulation · 4 articles

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 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 codes 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 that of its publication in the Official Journal of the European Union .

Supplementary provisions

ANNEXSupplementary provisions

ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) 1. A product consisting of a rectangular plate of semi-tempered glass upon which several anti-reflective and absorbent layers of plastic are bonded. The product is not framed. It is used in the manufacture of plasma monitors. 9001 90 00 Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9001 and 9001 90 00 . The layers of plastic give the product the characteristics of an optical element. Classification under heading 7007 as safety glass, consisting of toughened (tempered) or laminated glass, is excluded. Unmounted optical elements of plastics are covered by heading 9001 , whether or not optically worked (see also the HS Explanatory Notes to heading 9001 , (D)). The product is therefore to be classified under CN code 9001 90 00 as other optical elements. 2. A product consisting of a rectangular plate made of semi-tempered glass upon which several anti-reflective and absorbent layers of plastic are bonded. The product is framed with a metal band. It is used in the manufacture of plasma monitors. 9002 20 00 Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9002 and 9002 20 00 . The layers of plastic give the product the characteristics of an optical element/optical filter. Classification under heading 7007 as safety glass, consisting of toughened (tempered) or laminated glass, is therefore excluded. Mounted optical elements of plastics are covered by heading 9002 , whether or not optically worked (see also the HS Explanatory Notes to heading 9001 , (D) and 9002 ). The product is therefore to be classified under CN code 9002 20 00 as an optical filter.

Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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