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23.3.2013 Official
Journal
of
the
European
Union
L
84/9
COMMISSION IMPLEMENTING REGULATION (EU) No 276/2013
of 19 March 2013
concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION,
(4) It
is
appropriate
to
provide
that
binding
tariff
information which has been issued by the customs auth
orities of Member States in respect of the classification of
Having regard to the Treaty on the Functioning of the European
goods in the Combined Nomenclature but which is not
Union,
in accordance with this Regulation can, for a period of
three months, continue to be invoked by the holder,
Having regard to Council Regulation (EEC) No 2658/87 of
under Article 12(6) of Council Regulation (EEC) No
23 July 1987 on the tariff and statistical nomenclature and
2913/92 of 12 October 1992 establishing the
on the Common Customs Tariff
(
Community Customs Code ( 2 ).

1 ), and in particular
Article 9(1)(a) thereof,
(5) The
measures
provided
for
in
this
Regulation
are
in
accordance with the opinion of the Customs Code
Whereas:
Committee,
(1) In
order
to
ensure
uniform
application
of
the
Combined HAS ADOPTED THIS REGULATION:
Nomenclature annexed to Regulation (EEC) No 2658/87,
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
under the CN code indicated in column (2) of that table.
(2) Regulation
(EEC)
No
2658/87
has
laid
down
the
general
rules for the interpretation of the Combined Nomen
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
Binding tariff information issued by the customs authorities of
specific provisions of the Union, with a view to the
Member States, which is not in accordance with this Regulation,
application of tariff and other measures relating to
can continue to be invoked for a period of three months under
trade in goods.
Article 12(6) of Regulation (EEC) No 2913/92.
Article 3
(3) Pursuant
to
those
general
rules,
the
goods
described
in
column (1) of the table set out in the Annex should be
This Regulation shall enter into force on the twentieth day
classified under the CN code indicated in column (2), by
following that of its publication in the Official Journal of the
virtue of the reasons set out in column (3) of that table.
European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 19 March 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 84/10
EN
Official Journal of the European Union
23.3.2013
ANNEX
Description of the goods
Classification
(CN code)
Reasons
(1) (2) (3)
Decking board made of wood composite,
3918 90 00 Classification
is
determined
by
General
Rules
1,
measuring approximately 0,15 × 0,02 × 3,7 m
3(b) and 6 for the interpretation of the
and composed of waste wood fibres (60 %),
Combined Nomenclature, and by the wording
recycled plastics (HDPE) (30 %), non-plastic
of CN codes 3918 and 3918 90 00.
additives, filling agents, UV stabilisers and
pigments (10 %). The board is manufactured
Given that the wood fibres only constitute the
by extrusion. It has a rectangular profile shape
filler and the plastic holds the wood fibres and
and a density of 1,20 g/cm 3 .
gives the product its essential character, classifi
cation under Chapter 44 as articles of wood is
The upper surface is grained and textured while
excluded (see also the HS Explanatory Notes to
the lower surface is ribbed. The board has
Chapter 44). Accordingly, the product is
grooves running the whole length along its side.
considered to be plastics used for decking.
It has the characteristics of a rigid inflexible
It is therefore to be classified as floor coverings
plastics product, with wood waste forming the
of plastics under CN code 3918 90 00.
filler. It is a wood substitute and is used for
making, for example, decks and walkways.

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Document Outline

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