Commission Implementing Regulation (EU) 2020/516 of 3 April 2020 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2020/516
• 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 .

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification (CN-code)

Reasons

(1)

(2)

(3)

An empty tube of zirconium alloy open at both ends, with a length of approximately 4 m and a weight of approximately 0,5 kg.

The tube is designed to be filled with nuclear fuel, welded, assembled and sealed and thus be used as a container for uranium tablets in a fuel element.

8109 90 00

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Notes 3, 5 and 6 to Section XV and by the wording of CN codes 8109 and 8109 90 00 .

Given its objective characteristics and properties, the article corresponds to the wording of heading 8109, which includes articles of zirconium alloy that are used, for example, in the manufacture of sheaths for nuclear fuel cartridges and of metal structures for nuclear plant (see also the Harmonized System Explanatory Notes to heading 8109).

The tube still has to undergo various processes before it is made into specific identifiable articles. Therefore, upon presentation to customs, the objective characteristics of the article are not those of fuel elements (cartridges) for nuclear reactors of heading 8401. Consequently, classification as fuel elements (cartridges), non-irradiated, for nuclear reactors, of heading 8401 is excluded.

The article is therefore to be classified under CN code 8109 90 00 as other articles of zirconium.