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.
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Commission Regulation (EU) No 732/2010 of 11 August 2010 concerning the classification of certain goods in the Combined Nomenclature
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 pursuant to Article 12(6) of Regulation (EEC) No 2913/92.
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union .
Schedules & Appendices
ANNEX
Description of the goods
Classification
(CN code)
Reasons
(1)
(2)
(3)
A product in the form of a steel disc, cut from a flat hot-rolled plate, with a diameter of approximately 187 cm and a thickness of approximately 1,5 cm, with a stamped small hole and larger oval-shaped hole.
After presentation, it is to be further processed (milling and drilling of additional holes, mounting of a steel rim and a surface treatment and coating) prior to being used.
It is to be used together with a similar disc of a thickness of approximately 2,5 cm to connect one blade to the blade bearing in the nacelle of a so-called ‘wind turbine’ (a wind engine integrated with a generator).
See image ( *1 ) .
7326 90 98
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7326 , 7326 90 and 7326 90 98 .
Classification under heading 7308 as a part of a structure or under Section XVI as a part of a machine is excluded because, as presented, the product cannot be identified as a ‘part’ given that it requires further processing.
It is therefore to be classified according to its constituent material under CN code 7326 90 98 as other articles of steel.
( *1 ) The image is purely for information.
Cite this act
Commission Regulation (EU) No 732/2010 of 11 August 2010 concerning the classification of certain goods in the Combined Nomenclature (EUR-Lex). Retrieved via LawPlayer, https://lawplayer.com/eu/act/32010R0732
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