Commission Implementing Regulation (EU) 2015/388 of 5 March 2015 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2015/388
• 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 plastic sheet with dimensions of 62 cm × 52 cm × 150 μm containing 24 antennae. Each antenna is constituted of copper wires in the form of windings of a planar rectangular shape and is connected with two interface pads. The antennae are presented in an array of 8 × 3 and are glued alongside each other on the plastic sheet.

The plastic sheet does not contain electronic chips.

The antennae are presented to be used as parts of smart cards.

See image  ( *1 )

8504 50 95

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2(a) to Section XVI and by the wording of CN codes 8504 , 8504 50 and 8504 50 95 .

As the antennae are constituted only of windings acting as inductors, they fall in heading 8504 as inductors. Consequently, classification under heading 8548 as parts not specified or included elsewhere in Chapter 85 is excluded.

The article is therefore to be classified under CN code 8504 50 95 as other inductors.

( *1 )   The image is purely for information.