Executive Summary:
Commission Implementing Regulation (EU) 2019/643 concerns the classification of specific goods within the Combined Nomenclature (CN). It classifies a steel plate with plastic brackets designed for cable organization in 19-inch cabinets under CN code 8302 42 00. Binding tariff information inconsistent with this regulation can be invoked for three months following its entry into force, which is the twentieth day after publication in the Official Journal of the European Union.
Key Points / Main Content:
* **Classification of Goods:** A rectangular steel plate with plastic brackets for organizing cables in 19-inch cabinets is classified under CN code 8302 42 00.
* **Reasoning for Classification:**
* General Rules 1, 3(b), and 6 for interpreting the Combined Nomenclature, notes 2(c) and 3 to Section XV, and note 1(d) to Chapter 94 were used.
* The steel plate gives the article its essential character.
* Heading 8302 covers base metal accessory fittings and mountings.
* Classification as parts of furniture under heading 9403 is excluded.
* **Binding Tariff Information:** Binding tariff information not conforming to this regulation can be invoked for three months from the regulation's entry into force per Article 349 of Regulation (EU) No 952/2013.
* **Entry into Force:** This Regulation enters into force on the twentieth day following its publication in the Official Journal of the European Union.
Impact Analysis:
* **Customs Authorities:**
* Impact: Must classify the specified goods according to CN code 8302 42 00.
* Action Required: Implement the new classification and ensure consistent application of the Combined Nomenclature.
* **Importers/Exporters:**
* Impact: Need to classify the specified goods under CN code 8302 42 00. May be able to invoke previous binding tariff information for three months after the regulation's entry into force.
* Action Required: Review classification of relevant goods and adjust declarations accordingly. Take note of the three-month grace period for existing binding tariff information.
* **Holders of Binding Tariff Information:**
* Impact: Existing binding tariff information that does not conform to this regulation may only be invoked for three months after the regulation comes into effect.
* Action Required: Review existing binding tariff information and prepare to adjust declarations after the three-month period.
Key Entities Referenced
European Union: A political and economic union of member states located primarily in Europe.
European Commission: An executive branch of the European Union responsible for proposing legislation, implementing decisions, and managing the EU budget.
Treaty on the Functioning of the European Union: One of the primary treaties of the European Union, outlining the scope of the EU's authority and the procedures for its decision-making.
Regulation EU No 952/2013: A regulation of the European Parliament and of the Council laying down the Union Customs Code.
Council Regulation EEC No 2658/87: Council Regulation on the tariff and statistical nomenclature and on the Common Customs Tariff.
Combined Nomenclature: A system for classifying goods used within the European Union for customs and statistical purposes.
Customs Code Committee: A committee providing opinions on measures related to the Customs Code.
Brussels: The location where the regulation was adopted.
25.4.2019 EN Official Journal of the European Union L 110/1
II
(Non-legislative acts)
REGULATIONS
COMMISSION IMPLEMENTING REGULATION (EU) 2019/643
of 15 April 2019
concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013
laying down the Union Customs Code (1), and in particular Article 57(4) and Article 58(2) thereof,
Whereas:
(1) In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC)
No 2658/87 (2), it is necessary to adopt measures concerning the classification of the goods referred to in the
Annex to this Regulation.
(2) Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined
Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which
adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to
the application of tariff and other measures relating to trade in goods.
(3) Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be
classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.
(4) It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this
Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the
holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three
months.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code
Committee,
HAS ADOPTED THIS REGULATION:
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.
(1) OJ L 269, 10.10.2013, p. 1.
(2) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff
(OJ L 256, 7.9.1987, p. 1).L 110/2 EN Official Journal of the European Union 25.4.2019
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.
Done at Brussels, 15 April 2019.
For the Commission,
On behalf of the President,
Stephen QUEST
Director-General
Directorate-General for Taxation and Customs Union25.4.2019 EN Official Journal of the European Union L 110/3
ANNEX
Classification
Description of the goods Reasons
(CN-code)
(1) (2) (3)
An article consisting of a rectangular plate made 8302 42 00 Classification is determined by general rules 1,
of steel with a length of 48,26 cm (19 inches) 3(b) and 6 for the interpretation of the Com
and rectangular shaped brackets of plastics. bined Nomenclature, notes 2(c) and 3 to Sec
tion XV, note 1(d) to Chapter 94 and by the
The brackets are attached perpendicularly to the
wording of CN codes 8302 and 8302 42 00.
plate, and have an opening in their short sides
opposite to the plate. The steel plate gives the article its essential char
acter because it is the plate which is fixed to the
The article has perforations at both ends of the
cabinets and supports and holds the brackets in
plate to enable it to be fixed by screwing to steel
place.
cabinets of a length matching that of the article
(19 inch cabinets), which can be used in tele Heading 8302 covers general purpose classes of
communication, data processing systems, etc. base metal accessory fittings and mountings,
such as are used largely on furniture, doors, win
The article is designed to be used to organise
dows, coachwork etc. even if they are designed
cables in the cabinets.
for particular uses (see also the Harmonized Sys
See image(*) tem Explanatory Notes to heading 8302, first
paragraph).
Steel cabinets are classified as furniture within
the meaning of note 2 to Chapter 94 (see
also the HS classification opinions 940320/3
and 940320/4).
The article has the objective characteristics of
a fitting of base metal suitable for furniture clas
sified under heading 8302.
In accordance with note 2(c) to Section XV, arti
cles of heading 8302 are parts of general use.
Classification as parts of furniture under head
ing 9403 is therefore excluded by virtue of
note 1(d) to Chapter 94.
Consequently, the article is to be classified under
CN code 8302 42 00 as other base-metal
mountings, fittings and similar articles suitable
for furniture.
(*) The image is purely for information.