**Executive Summary:**
Commission Implementing Regulation (EU) 2019/646 concerns the classification of specific goods within the Combined Nomenclature (CN). It classifies a track link assembly of cast steel under CN code 8431 49 20. Binding tariff information inconsistent with this regulation can be invoked for three months following the regulation's entry into force, which is the twentieth day after its publication in the Official Journal of the European Union.
**Key Points / Main Content:**
* **Classification of Goods:**
* A track link assembly made of cast steel is classified under CN code 8431 49 20.
* This classification is based on general rules 1 and 6 for interpreting the Combined Nomenclature, note 1(f) to Section XV, note 2(b) to Section XVI, and the wording of CN codes 8431, 8431 49, and 8431 49 20.
* **Binding Tariff Information (BTI):**
* BTI that does not conform to this regulation can be invoked for three months from the regulation's entry into force.
* **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:**
**Importers/Exporters:**
* *Impact:* Importers and exporters dealing with track link assemblies of cast steel must use the specified CN code (8431 49 20) for customs declarations.
* *Action Required:* Ensure that all future declarations align with the new classification. Review current BTI and adjust practices if necessary, taking note of the three-month invocation period for non-conforming BTI.
**Customs Authorities:**
* *Impact:* Customs authorities must implement the new classification for track link assemblies of cast steel.
* *Action Required:* Enforce the correct CN code (8431 49 20) for the specified goods and process BTI according to the stipulated three-month grace period.
**Holders of Binding Tariff Information:**
* *Impact:* Holders of BTI that do not conform to this regulation are granted a temporary period during which the information can still be invoked.
* *Action Required:* Review existing BTI related to track link assemblies and prepare to align with the new classification after the three-month period.
Key Entities Referenced
European Union: A political and economic union of member states located primarily in Europe.
Regulation EU No 952/2013: Regulation of the European Parliament and of the Council laying down the Union Customs Code.
Combined Nomenclature: A system for classifying goods in the European Union for customs and statistical purposes.
Council Regulation EEC No 2658/87: Council Regulation on the tariff and statistical nomenclature and on the Common Customs Tariff.
Customs Code Committee: A committee that provides opinions on measures related to the Customs Code.
Brussels: The location where the regulation was adopted.
Stephen QUEST: Director-General DirectorateGeneral for Taxation and Customs Union.
Treaty on the Functioning of the European Union: Treaty that forms the constitutional basis of the European Union.
L 110/10 EN Official Journal of the European Union 25.4.2019
COMMISSION IMPLEMENTING REGULATION (EU) 2019/646
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.
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.
(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).25.4.2019 EN Official Journal of the European Union L 110/11
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 UnionL 110/12 EN Official Journal of the European Union 25.4.2019
ANNEX
Classification
Description of the goods Reasons
(CN code)
(1) (2) (3)
Track link assembly (so-called ‘track-chain’) made 8431 49 20 Classification is determined by general rules 1
of cast steel, consisting of track links which are and 6 for the interpretation of the Combined
connected by pins/joints. The links have drilled Nomenclature, note 1(f) to Section XV, note 2(b)
holes for attaching plates of rectangular shape to Section XVI and by the wording of CN codes
(so-called ‘shoes/pads’), not included upon pre 8431, 8431 49 and 8431 49 20.
sentation.
Based on its objective characteristics, the article
The design of the article, mainly the presence of is identifiable as a part being solely or principally
the drilled holes to which the ‘shoes/pads’ are to suitable for use with machinery of heading 8429
be attached makes the article identifiable as a ca (see also the Harmonised System classification
terpillar belt (which both delivers the propulsion opinion 8431.49/1). The objective characteristics
and supports the machinery to move on it) suit of the article (size and shape) are those of a cater
able for use solely or principally with earth-mov pillar belt designed for use with machinery of
ing machinery of heading 8429. heading 8429. Classification under heading
7315 as chains of iron or steel is consequently
(See image)(*)
excluded.
The article is therefore to be classified under CN
code 8431 49 20 as other parts suitable for use
solely or principally with the machinery of head
ings 8425 to 8430; of cast iron or cast steel.
(*) The image is purely for information.