Commission Implementing Regulation (EU) 2023/1427 of 4 July 2023 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2023/1427
• 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)

Flat rolled sheets of non-alloy steel, of a width between 1 060 and 1 250 mm, presented wound on spools. The sheets have several coatings on each side.

The coating in contact with the steel is aluminium-zinc (sheets are hot-dip galvanized and thickness of an Al-Zn layer on both sides is approximately 4 μm). This coating gives the steel greater resistance to atmospheric corrosion.

Afterwards, the sheets are prepainted. They are coated on one side with a primer polymeric painting (of a thickness of approximately 5 μm) and with a top polymeric painting (of a thickness of approximately 16 μm). On the other side, there is an exterior epoxy polymeric painting (of a thickness of approximately 5 μm).

The sheets are used in the construction industry.

7210 70 80

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XV, Note 1 (k) to Chapter 72 and by the wording of CN codes 7210 , 7210 70 and 7210 70 80 .

Given its objective characteristics and properties, the goods meet the terms of heading 7210 , which covers flat-rolled products that are clad, plated or coated.

For the purpose of the subheadings of heading 7210 , products subjected to more than one type of coating, plating or cladding are to be classified according to the last process (see the Harmonized System Explanatory Notes to heading 7210 , Subheading Explanatory Notes).

The sheets are therefore to be classified under CN code 7210 70 80 as flat-rolled products of non-alloy steel, of a width of 600 mm or more, painted, varnished or coated with plastics.