Commission Implementing Regulation (EU) No 300/2012 of 2 April 2012 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 300/2012
• 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 that of 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)

A stand of rectangular shape measuring approximately 55 × 31 cm, made of glass of fused silica, of a thickness of 8 mm.

The stand includes a 5 cm high glass cylinder with a diameter of 5,5 cm and a specially designed mounting bracket.

A console made of plastics of rectangular shape measuring approximately 17 × 10 × 2,5 cm is attached to the mounting bracket.

The stand is used as a support for a television set to be placed, for example, on a table.

( *1 ) See the image.

7020 00 10

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 7020 00 and 7020 00 10 .

The presence of the stand is not indispensable for the functioning of a television set of heading 8528 . Classification under heading 8529 as a part suitable for use solely or principally with the apparatus of headings 8525 to 8528 is therefore excluded.

The stand is therefore to be classified according to the constituent material which gives it its essential character (glass).

The article is therefore to be classified under CN code 7020 00 10 as other articles of glass of fused silica.

( *1 )   The image is purely for information.