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 Implementing Regulation (EU) No 762/2011 of 29 July 2011 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 under Article 12(6) of Regulation (EEC) No 2913/92.
This Regulation shall enter into force on the twentieth day following that of 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 hollow, non-threaded cylindrical article of steel, other than stainless steel, plated with zinc (so-called "express nail"). It has a complete opening along one side. One of the ends is slightly curved outwards. The other end has a sharp, cutting edge.
The article is used as a fastener, by hammering it into a drilled hole for, for example, quick installations of battens onto concrete walls. The sharpened end provides for greater ease in driving it in. Its hollow construction, the opening along one side and the outwardly curved end provide for increased holding power when it is hammered in entirely.
( *1 )
See image
7317 00 90
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7317 00 and 7317 00 90 .
Classification under heading 7318 is excluded as the design of the article is not similar to that of any of the articles mentioned under that heading.
Classification under heading 7326 is excluded as the article cannot be regarded as a wall plug of steel as, due to its construction, it is not designed to allow the tight fitting of screws into masonry walls.
The article is similar to, and functions in the same way as, a nail of heading 7317 . Hammering it in entirely is enough to ensure that the object to be fastened, for example, a batten, remains tightly secured.
The article is therefore to be classified under CN code 7317 00 90 as other articles of steel, similar to a nail.
( *1 ) The image is only for information.
Cite this act
Commission Implementing Regulation (EU) No 762/2011 of 29 July 2011 concerning the classification of certain goods in the Combined Nomenclature (EUR-Lex). Retrieved via LawPlayer, https://lawplayer.com/eu/act/32011R0762
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