HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"EN
30.7.2013 Official
Journal
of
the
European
Union L
203/1
II
(Non-legislative acts)
REGULATIONS
COMMISSION IMPLEMENTING REGULATION (EU) No 728/2013
of 25 July 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
goods in the Combined Nomenclature but which is not
in accordance with this Regulation can, for a period of
Having regard to the Treaty on the Functioning of the European
three months, continue to be invoked by the holder
Union,
under Article 12(6) of Council Regulation (EEC) No
2913/92 of 12 October 1992 establishing the
Community Customs Code ( 2 ).
Having regard to Council Regulation (EEC) No 2658/87 of
23 July 1987 on the tariff and statistical nomenclature and
on the Common Customs Tariff
( 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
Committee,
Whereas:
HAS ADOPTED THIS REGULATION:
(1) In
order
to
ensure
uniform
application
of
the
Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
it is necessary to adopt measures concerning the classifi
Article 1
cation of the goods referred to in the Annex to this
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
Binding tariff information issued by the customs authorities of
additional subdivision to it and which is established by
Member States which is not in accordance with this Regulation
specific provisions of the Union, with a view to the
can continue to be invoked for a period of three months under
application of tariff and other measures relating to
Article 12(6) of Regulation (EEC) No 2913/92.
trade in goods.
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.
( 1 ) OJ L 256, 7.9.1987, p. 1.
( 2 ) OJ L 302, 19.10.1992, p. 1.

---

L 203/2
EN
Official Journal of the European Union
30.7.2013
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 25 July 2013.
For the Commission,
On behalf of the President,
Algirdas EMETA
Member of the Commission

---

EN
30.7.2013 Official
Journal
of
the
European
Union L
203/3
ANNEX
Description of the goods Classification
(CN
code) Reasons
(1) (2) (3)
A castor consisting of:
7326 90 98
Classification is determined by General Rules 1,
3(b) and 6 for the interpretation of the
— a rectangular stainless steel plate with
Combined Nomenclature and by the wording
dimensions of approximately 14 × 10 cm
of CN codes 7326, 7326 90 and 7326 90 98.
with 4 screw holes,
Classification under heading 8302 is excluded as
— a fork-shaped stainless steel housing with a
that heading only covers castors with a diameter
swivel bearing that rotates through 360°,
not exceeding 75 mm or a width not exceeding
30 mm (see Note 2 to Chapter 83).
— a rubber tyre with a diameter of approxi
mately 13 cm and a width of approximately
The intended principal use of the castor is not
4 cm,
inherent to its objective characteristics, as it is
equally suitable for goods of, for example,
— a plastic rim with a bearing.
heading 8716 (trolleys), heading 9402
(hospital beds) or heading 9403 (other
The castor can be mounted on various articles,
furniture). Classification as a part of a specific
such as trolleys, hospital beds and other
article is therefore excluded.
furniture.
The castor is composite goods consisting of
(*) see image
different materials (stainless steel, rubber and
plastic). The component that gives the castor
its essential character is the housing of
stainless steel, as it is the basis for the
structure of the castor.
The castor is therefore to be classified under CN
code 7326 90 98 as other articles of iron or
steel.
(*) The image is purely for information.

---

Document Outline

• �

---