Commission Implementing Regulation (EU) 2019/830 of 15 May 2019 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2019/830
• 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 34(9) of Regulation (EU) No 952/2013 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)

An article, of a rectangular shape with rounded edges, made of moulded plastics (polycarbonate), in the form of a shell which covers the back and the sides of a mobile phone, measuring approximately 7 × 14 × 0,8 cm.

The outer surface of the back is covered with a leather layer and the inner surface, which makes contact with the back of the mobile phone, is lined with man-made fibres (microfibres).

It is designed to hold and protect the back and sides of a mobile phone. The front of the mobile phone is not to be covered.

See image  ( *1 ) .

3926 90 97

Classification is determined by general rules (GIR) 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926 , 3926 90 and 3926 90 97 .

According to its objective characteristics, the article is designed to hold and protect the back and sides of a mobile phone. The protection is given by the material of the shell (polycarbonate plastic).

The leather layer on the outer surface of the back of the article enhances its appearance providing only an additional effect to the main purpose of protection. Consequently, the polycarbonate plastic forming the protective shell constitutes the material that gives the article its essential character within the meaning of GIR 3(b).

Classification of the article under heading 4205 as other articles of leather is therefore excluded.

Classification of the article under heading 6307 as other made-up articles is also excluded as the man-made fibres constitute merely the lining.

Consequently, the article is to be classified under CN code 3926 90 97 as other articles of plastics.

( *1 )   The image is purely for information.