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.
Commission Implementing Regulation (EU) No 276/2013 of 19 March 2013 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) No 276/2013 of 19 March 2013 concerning the classification of certain goods in the Combined Nomenclature
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 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) Decking board made of wood composite, measuring approximately 0,15 × 0,02 × 3,7 m and composed of waste wood fibres (60 %), recycled plastics (HDPE) (30 %), non-plastic additives, filling agents, UV stabilisers and pigments (10 %). The board is manufactured by extrusion. It has a rectangular profile shape and a density of 1,20 g/cm 3 . The upper surface is grained and textured while the lower surface is ribbed. The board has grooves running the whole length along its side. It has the characteristics of a rigid inflexible plastics product, with wood waste forming the filler. It is a wood substitute and is used for making, for example, decks and walkways. 3918 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 3918 and 3918 90 00 . Given that the wood fibres only constitute the filler and the plastic holds the wood fibres and gives the product its essential character, classification under Chapter 44 as articles of wood is excluded (see also the HS Explanatory Notes to Chapter 44). Accordingly, the product is considered to be plastics used for decking. It is therefore to be classified as floor coverings of plastics under CN code 3918 90 00 .
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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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