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27.4.2013 Official
Journal
of
the
European
Union L
117/7
REGULATIONS
COMMISSION IMPLEMENTING REGULATION (EU) No 384/2013
of 22 April 2013
concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION,
products on importation into the Union, binding tariff
information issued by the customs authorities of Member
Having regard to the Treaty on the Functioning of the European
States in respect of the classification of goods in the
Union,
Combined Nomenclature and which is not in accordance
with this Regulation, may continue to be invoked for a
Having regard to Council Regulation (EEC) No 2658/87 of
period of 60 days by the holder, under Article 12(6) of
23 July 1987 on the tariff and statistical nomenclature and
Council Regulation (EEC) No 2913/92 of 12 October
on the Common Customs Tariff
( 1 ), and in particular
1992 establishing the Community Customs Code (
Article 9(1)(a) thereof,

2 ).
Whereas:
(5) The
Customs
Code
Committee
has
not
issued
an
opinion
within the time limits set by its chairman,
(1) In
order
to
ensure
uniform
application
of
the
Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
HAS ADOPTED THIS REGULATION:
it is necessary to adopt measures concerning the classifi
cation of the goods referred to in the Annex to this
Article 1
Regulation.
The goods described in column (1) of the table set out in the
Annex shall be classified within the Combined Nomenclature
(2) Regulation
(EEC)
No
2658/87
has
laid
down
the
general
rules for the interpretation of the Combined Nomen
under the CN code indicated in column (2) of that table.
clature. Those rules apply also to any other nomenclature
Article 2
which is wholly or partly based on it or which adds any
additional subdivision to it and which is established by
Subject to the measures in force in the Union relating to double
specific provisions of the Union, with a view to the
checking systems and to prior and retrospective surveillance of
application of tariff and other measures relating to
textile products on importation into the European Union,
trade in goods.
binding tariff information issued by the customs authorities of
Member States which is not in accordance with this Regulation
(3) Pursuant
to
those
general
rules,
the
goods
described
in may continue to be invoked for a period of 60 days under
column (1) of the table set out in the Annex should be
Article 12(6) of Regulation (EEC) No 2913/92.
classified under the CN code indicated in column (2), by
virtue of the reasons set out in column (3) of that table.
Article 3
(4)
It is appropriate to provide that, subject to the measures
This Regulation shall enter into force on the twentieth day
in force in the Union relating to double checking systems
following that of its publication in the Official Journal of the
and to prior and retrospective surveillance of textile
European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 22 April 2013.
For the Commission,
On behalf of the President,
Algirdas EMETA
Member of the Commission
( 1 ) OJ L 256, 7.9.1987, p. 1.
( 2 ) OJ L 302, 19.10.1992, p. 1.

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L 117/8
EN
Official Journal of the European Union
27.4.2013
ANNEX
Description of the goods
Classification
(CN code)
Reasons
(1) (2) (3)
An article having the shape of a cylinder with a
5601 22 10 Classification
is
determined
by
General
Rules
1,
4
diameter of approximately 7 mm and a length of
and 6 for the interpretation of the Combined
approximately 130 mm, consisting of an outer
Nomenclature (GIR) and the wording of CN
layer of paper that holds the following
codes 5601, 5601 22 and 5601 22 10.
components in place:
The article contains more filtering than tobacco
— three filters of cellulose acetate fibres with
components. The tobacco may remain placed
activated carbon (C),
between two filters and hence may not be
combusted but only used as a flavouring
— four filters of cellulose acetate fibres also
component in a cigarette. The tobacco
containing impregnated fibres (impregnated
constitutes only approximately one third of the
with an agglutinating substance that does
volume of the article. Consequently, the different
not penetrate into the inner layers of the
filters give the article its essential character
fibres) (I),
within the meaning of GIR 3(b).
— two filters of cellulose acetate fibres (A),
The plain cellulose acetate fibres (A) together
with the impregnated ones (I) constitute a
higher percentage by weight and by volume
— four components of flavourful oriental
than the cellulose acetate fibres with activated
tobacco of the kind used in cigarettes (T).
carbon (C). Consequently, the filters made of
the plain and the impregnated cellulose acetate
As far as the cellulose acetate fibres in the
fibres (A, I) give the article its essential character
different filters are concerned (C, I, A), the
within the meaning of GIR 3(b).
fibres are oriented parallel to each other. The
fibres form a flexible, spongy body of even
The filters made of the plain and the
thickness, and are readily separable and ‘pluck
impregnated cellulose acetate fibres (A, I) do
able’.
not have the required cohesion and strength.
Consequently, classification under headings
Within the cylinder, the components are placed
5602 as ‘felt’ or 5603 as ‘nonwovens’ is
in the following order:
excluded.
— C (approximately 6 mm long),
The filters made of the plain and the
impregnated cellulose acetate fibres (A, I) are
not made from a textile ‘fabric’ within the
— I (approximately 10 mm long),
meaning of Note 1 to Chapter 63. Consequently,
classification under heading 6307 is excluded.
— T (approximately 10 mm long),
Within the filters made of the plain and the
— A (approximately 13 mm long),
impregnated cellulose acetate fibres (A, I), the
fibres are oriented parallel to each other.
Consequently, they are excluded from classifi
— T (approximately 10 mm long),
cation under heading 5601 as ‘articles of
wadding’.
— I (approximately 10 mm long),
Since filters made of the plain and the
— C (approximately12 mm long),
impregnated cellulose acetate fibres (A, I)
cannot be classified under any heading in
accordance to GIR 1 to 3, they are to be clas
— I (approximately 10 mm long),
sified by application of GIR 4 in the heading
appropriate to the goods to which they are
— T (approximately 10 mm long),
most akin.
— A (approximately. 13 mm long),
Since the fibres are readily separable and ‘pluck
able’, and form a flexible, spongy body of even
— T (approximately 10 mm long),
thickness, their outward appearance is that of
wadding. Consequently, the filters (A, I) are to
be classified under heading 5601 (see also the
— I (approximately 10 mm long),
HS Classification Opinion classifying ‘rods for
making cigarette filter tips’ under subheading
— C (approximately 6 mm long).
5601 22).

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EN
27.4.2013 Official
Journal
of
the
European
Union L
117/9
(1) (2) (3)
The percentage by weight of the different
The impregnation of the cellulose acetate fibres
materials in the article is as follows:
(I) does not exclude classification under heading
5601, because the agglutinating substance does
— C: approximately 17 %,
not penetrate into the inner layers of the fibres
(see the HS explanatory notes to heading 5601,
(A), fourth paragraph).
— I: approximately 16 %,
The article is therefore to be classified under CN
— A: approximately 8 %,
code 5601 22 10 as ‘articles of wadding of man-
made fibres’.
— T: approximately 41 %,
— paper: approximately 18 %.
The article is designed to be cut up and to be
used in the production of filter cigarettes. It is
not evident from the objective characteristics of
the article how it will be cut up.
(See photographs nos. 664 A and B) (*)
(*) The photographs are purely for information.
664 A 664
B

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