Commission Implementing Regulation (EU) No 646/2014 of 12 June 2014 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 646/2014
• 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 which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months from the date of entry into force of this Regulation.

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 product of steel with a body which is partially threaded and partially lined with plastic. It has a slotted head with a cross slit. It is neither tapered nor pointed at the end. It has a length of approximately 45 mm and an external diameter of approximately 7 mm.

This product is designed to be a part of a mounting suitable for furniture. The threaded end of the product is to be screwed into a predrilled hole in one part of the furniture. The head is to be inserted into a predrilled hole in another part of the furniture. The two parts of the furniture are joined together by locking the head into the slot of the other part of the mounting (not included upon presentation).

( *1 ) See the image.

7318 19 00

Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, note 1 to Chapter 83 and by the wording of CN codes 7318 and 7318 19 00 .

The product is composite goods consisting of two materials. It is to be classified according to the material which gives it its essential character (metal).

Classification under heading 8302 as base metal mountings suitable for furniture is excluded as the product is just a part of the complete mounting and it has the characteristics of a threaded article of heading 7318 (see note 1 to Chapter 83).

The product is not considered to be a screw of heading 7318 , as it does not on its own fasten or assemble goods. Only the threaded end is screwed, while the other end is locked into the slot of the other part of the mounting. Consequently, classification under CN codes 7318 12 , 7318 14 or 7318 15 is excluded.

It is therefore to be classified under CN code 7318 19 00 as other threaded articles of steel.

( *1 )   The image is purely for information.