EUROPEAN COMMISSION
DIRECTORATE-GENERAL
TAXATION AND CUSTOMS UNION
International Affairs and Tariff matters
HS Convention, combined nomenclature, tariff classification
Brussels, 15 November 2007
TAXUD B3
Ref.: Mec-Misc/Comitology/Reports/428report-public.doc
CUSTOMS CODE COMMITTEE
TARIFF AND STATISTICAL NOMENCLATURE SECTION
Report of the 432nd meeting of the Committee
(Mechanical/Miscellaneous Sector)
http://ec.europa.eu/transparency/regcomitology/registre.
Page 1 of 18
EUROPEAN COMMISSION
DIRECTORATE-GENERAL
TAXATION AND CUSTOMS UNION
International Affairs and Tariff matters
HS Convention, combined nomenclature, tariff classification
Brussels,
Limited
Customs Code Committee
Tariff and Statistical Nomenclature Section
(Mechanical Sector)
Report of Conclusions of the 432nd meeting of the Customs Code Committee
held in Brussels on 19 October 2007.
AGENDA
1.
Approval of the agenda of the 432nd meeting of the Customs Code Committee.
2.
Adoption of the Report of Conclusions of the 428th meeting of the Customs Code
Committee.
3.
Draft Commission regulations and CN Explanatory Notes submitted to the
Committee for an opinion under Articles 9 and 10 of Regulation (EEC) No 2658/87,
as amended by Article 252 of Regulation (EEC) No 2913/92:
3.1.
Draft CN Explanatory Notes: Parts for tripods (doc. TAXUD/638/2007Rev1)*
3.2.
Draft Commission Regulation: Excavator rotary-head slewing crown (doc.
TAXUD/0666/2007Rev1)*
3.3.
Draft CN Explanatory Notes: Optical fibre cables (doc. TAXUD/641/2007Rev1)*
3.4.
Draft Commission regulation: Trikes (doc. TAXUD/0610/2007Rev1)*
4.
Items submitted to the Committee for examination under Article 8 of Regulation
(EEC) No 2658/87, as amended by Article 252 of Regulation (EEC) No 2913/92:
Items for a first examination (fact-finding)
4.1.
Electronic cigarette (doc. TAXUD/0699/2007)
4.2.
Products for communication by means of infrared signals (doc. TAXUD/0694/2007)
4.3.
Daylighting System (doc. TAXUD/0700/2007)
4.4.
Linear drives (doc. TAXUD/0701/2007)
4.5.
I/O Modules (doc. TAXUD/0711/2007)
Page 2 of 18
Items for conclusion
4. 6.
Draft CN Explanatory Notes: Spectacle cords or chains (doc. TAXUD/0608/2007 Rev1)*
4. 7.
Draft CN Explanatory Notes: Power supply units (doc. TAXUD/639/2007Rev1)*
4.8.
Draft Commission Regulation: Apparatus for hair removal by intense pulsed light (doc.
TAXUD/0698/2007)*
4.9.
Draft statement: DVD players and drives (doc. TAXUD/693/2007)*
4.10. Draft CN Explanatory Notes: Activity sets (doc. TAXUD/0578/2007)*
4.11. Draft CN Explanatory Notes: Gym ball (doc. TAXUD/0665/2007)*
4.12. Draft CN Explanatory Notes: Telecommunication cables (doc. TAXUD/640/2007)*
4.13. Draft CN Explanatory Notes: Collectors pieces (doc. TAXUD/664/2006)*
4.14. Draft CN Explanatory Notes: Parts and accessories for oldtimers (doc.
TAXUD/642/2007) *
5.
Proposal for autonomous duty suspension in Annex I to Commission Regulation
1549/2006
5.1.
Proposal from industry to expand the autonomous duty suspension for monitors of HS
heading 8528 59 (doc. TAXUD/0612/2007)
6.
Any other business
Second meeting of the Project group on Communication
Second and third meetings of the Project group on Audio/Video
List of pending cases
Court cases (OLICOM)
Other
Page 3 of 18
1.
Approval of the agenda
The Committee meeting commenced on 18 October 2007 but was immediately suspended
by the Chair due to lack of interpretation. It continued with the usual interpretation
facilities on the 19 October 2007.
All Member States, with the exception of Luxembourg and Malta, were present.
Luxembourg was represented by Belgium and Malta was represented by the UK (Article 7,
paragraph 2, of the Rules of procedure of the Customs Code Committee).
The agenda was adopted as read.
2.
Adoption of the Report of Conclusions of the 428th meeting of the Customs Code
Committee
The Report of Conclusions of the 428th meeting of the Customs Code Committee was
adopted.
3.
3.1.
Draft Commission regulations and CN Explanatory Notes submitted to the
Committee for an opinion under Articles 9 and 10 of Regulation (EEC) No 2658/87,
as amended by Article 252 of Regulation (EEC) No 2913/92:
Draft CN Explanatory Notes: Parts for tripods (doc. TAXUD/638/2007Rev1)*
The Chair withdrew this item from the agenda for procedural reasons.
3.2.
Draft Commission Regulation: Excavator rotary-head slewing crown (doc.
TAXUD/0666/2007Rev1)*
Following some textual amendments, the Committee delivered a favourable opinion
(qualified majority) on the draft regulation reproduced at Annex III with 316 votes in
favour; 1 MS voted against (29 votes).
Reasons for voting against:
MS that voted against is of the opinion that the product is to be classified as a part of an
excavator (Note 2(b) to Section XVI) under CN code 8431 49 80.
3.3.
Draft CN Explanatory Notes: Optical fibre cables (doc. TAXUD/641/2007Rev1)*
Following some textual amendments, the Committee delivered a favourable opinion
(qualified majority) on the draft regulation reproduced at Annex III with 332 votes in
favour; 1 MS abstained (13 votes).
Reasons for abstaining:
MS that abstained has a national tribunal decision whereby the products are classified
under heading 9001.
3.4.
Draft Commission regulation: Trikes (doc. TAXUD/0610/2007Rev1)*
Following some textual amendments, the Committee delivered a favourable opinion
(qualified majority) on the draft regulation reproduced at Annex III with 287 votes in
favour; 2 MS voted against (58 votes)
Page 4 of 18
Reasons for voting against:
One MS is of the opinion that the product is to be classified in heading 8711. This MS was
of the opinion that trikes are different from the motor vehicle mentioned in heading 8703
because they do not have body-work and they are equipped with a motor-type steering
mechanism. Three-wheeled vehicles are also classified in heading 8711 (see HSEN
heading 8711).
Another MS that voted against is of the opinion that the three-wheeled vehicles in question
do not have the character of a motor vehicle but of a converted three-wheeled motorcycle.
Their administration had delivered a BTI for a vehicle presenting similar characteristics to
those of the product under examination.
This MS pointed out that the HSENs to heading 8711 (page XVII-8711-1) clearly provide
that only three-wheeled vehicles, which do not have the character of a motor vehicle, are
covered by this heading.
They also stated that the HS Committee classified a vehicle, denominated "X", which is a
two-wheeled vehicle not having the character of a motor vehicle under this heading. In
their opinion, classification of the vehicle in question under heading 8711 is, therefore,
consistent with the HS classification opinion.
4.
Items submitted to the Committee for examination under Article 8 of Regulation
(EEC) No 2658/87, as amended by Article 252 of Regulation (EEC) No 2913/92:
Items for a first examination (fact-finding):
4.1.
Electronic cigarette (doc. TAXUD/0699/2007)
Facts:
The issue has already been examined by AGRI/CHEM Sector of the Committee. When
discussed during its working group, a majority of MS would classify the set consisting of
an electronic apparatus + disposable cartridges containing nicotine in heading 8543 using
GIRs 1, 3b) and 6. The cartridges, if presented on their own, are classifiable in heading
3824. However, some MS would classify the set in heading 3824, as the nicotine confers
upon the set its essential character. Some MS mentioned that heading 3004 may merit
consideration.
One MS stated that they have a BTI for this product in heading 8543. They explained
that the "smoking is not caused by a combustion but by electronic means".
Other MS also deal with similar products (for example, one MS mentioned that similar
products containing a pump for spraying the nicotine are classified under heading 8424).
Questions:
Are the products dealt with by MS the same or are there significant differences?
Headings that merit consideration: 3824, 8424 (with a pump), 8543.
Conclusions:
MS will reflect on the issue.
Page 5 of 18
4.2.
Products for communication by means of infrared signals (doc. TAXUD/0694/2007)
Insufficient time for fact-finding.
4.3.
Daylighting System (doc. TAXUD/0700/2007)
Facts:
Divergent classification in MS: 9013 versus 9405.
Following the issuing of working document (doc. TAXUD/0700/2007), the MS
concerned sent a note to the COM explaining that the products covered by the BTIs are
not identical.
Conclusions:
The above-mentioned note will be forwarded to all MS.
MS are asked to reflect whether the case merits further discussion or not.
4.4.
Linear drives (doc. TAXUD/0701/2007)
Facts:
National court ruling in one MS – classification under heading 8431.
Prior to this court ruling, this MS classified these products under heading 8482, which is
the same heading used in a BTI issued by the MS that presented this case.
Detailed discussion on this item was postponed due to lack of time.
4.5.
I/O Modules (doc. TAXUD/0711/2007)
Insufficient time for fact-finding.
Items for conclusion
4. 6.
Draft CN Explanatory Notes: Spectacle cords or chains (doc. TAXUD/0608/2007
Rev1)
4. 7.
Draft CN Explanatory Notes: Power supply units (doc. TAXUD/639/2007Rev1)
4.8.
Draft Commission Regulation: Apparatus for hair removal by intense pulsed light
(doc. TAXUD/0698/2007)
4.9.
Draft statement: DVD players and drives (doc. TAXUD/693/2007)
4.10. Draft CN Explanatory Notes: Activity sets (doc. TAXUD/0578/2007)
4.11. Draft CN Explanatory Notes: Gym ball (doc. TAXUD/0665/2007)
4.12. Draft CN Explanatory Notes: Telecommunication cables (doc. TAXUD/640/2007)
4.13. Draft CN Explanatory Notes: Collectors pieces (doc. TAXUD/664/2006)
4.14. Draft CN Explanatory Notes: Parts and accessories for oldtimers (doc.
TAXUD/642/2007)
Items 4.6 to 4.14 were not discussed (insufficient time available for conclusion).
Page 6 of 18
Chair informed that the proposals under items 4.7. and 4.12. are being internally examined in the
Commission.
5.
Proposal for autonomous duty suspension in Annex I to Commission Regulation
1549/2006
5.1.
Proposal from industry to expand the autonomous duty suspension for monitors of
HS heading 8528 59 (doc. TAXUD/0612/2007)
Chair informed that industry will present additional information concerning the proposal.
Any other business
Committee's working group (16 to 18 October 2007):
The results of the Committee's working group are reflected in the wording of the final texts
presented to the Committee. An exchange of views took place with regard to the other items
dealt with under any other business following the suspension of the meeting on 18 October.
Project groups:
Second meeting of the Project group on Communication:
MS were informed that further discussion took place on the scope of heading 8517. The
examination of the classification of multifunctional hand-held devices was still open. Texts for
draft CN Explanatory Notes on power supply units and telecommunication cables had been
prepared.
Second and third meetings of the Project group on Audio/Video:
MS were informed that the examination of the classification of multifunctional hand-held
devices continued. Following the second meeting in Athens, the participants prepared draft
proposals for descriptions of the products. Most of the proposals were examined at the third
meeting in Dublin where headings that merit consideration for the classification of the products
were also identified. The basis for a comparison table was presented. The Committee agreed that
the work of the Audio/video group should continue and the Chair asked for volunteers, both to
participate and to host the next 2 meetings.
In Dublin, European industry gave a presentation on multifunctional hand-held apparatus. The
presentation will be available on Circa. The Committee agreed to another presentation, by
industry, at the meeting scheduled for December. The Committee also invited DG TAXUD to
seek replies from industry to the questionnaire prepared in Athens and enhanced by DG TAXUD,
in particular in order to ensure that as many manufacturers and importers of hand-held apparatus
are involved in the debate.
List of pending cases
Draft list of pending cases was distributed to MS.
Court cases
C-142/06 - Olicom (PCMCIA cards): Ruling in favour of the importer. One MS informed that
they have a national case pending and asked for a legal analysis on the scope of the Olicom
judgement as soon as possible. The Chair undertook to ask for a legal analysis of the judgement
from the competent Commission service.
C-208/06 and C-209/06 - Medion/Canon (camcorder): Chair informed that the ECJ court
ruling basically leaves national courts open to decide on the "complexity of the process".
Chair informed on cases currently pending before the European Court of Justice.
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C-362/07 and C-363/07 - Kip 3000: Multifunctional apparatus that prints and copies and which
can be connected to an ADP machine but also functions in stand-alone mode.
C-376/07 - Kamino (Multipurpose video monitor which can be connected to an ADP machine.)
C-312/07 - JVC France (camcorders): Similar issue as in C-208/06 and C-209/06 Medion/Canon (camcorder).
C-411/07 – xBV (Optocouplers): National administration concerned will provide background
information.
Other
Classification of products referred to as "Y" and "Z":
Facts:
The economic operator does not agree with the classification of the above-mentioned products
by one MS and has therefore approached the Commission.
DG TAXUD has issued a working document concerning the classification of products referred to
as "Y" and "Z" (TAXUD/0737/2007). Annex I of that document reproduces a note from the
importer; in Annex II the BTIs referred to in that note are reproduced when found; Annex III
includes BTIs issued for identical or similar products; Annex IV includes technical information
about the products found on the Internet.
The issue before the Committee concerns two different types of products, one of which are
imported in different configurations, namely:
- the so-called product "Y" (product for the streaming of sound; one configuration only),
- the so-called product "Z" (product for streaming of sound/video/images; appears in the
following 3 configurations:
1) complete product containing electronics + hard disc,
2) device without a hard disc,
3) hard disc only.
Discussion and conclusions:
The product "Y"
One MS confirmed that one of the BTIs referred to by the company (classification in heading
8471) is not valid any more, the other one (classification in heading 8471) will be repealed.
Another MS informed that it could not identify the BTI referred to in the note (classification in
heading 8471).
MS were asked to provide their opinion concerning the classification of this product:
classification in heading 8471 – no MS,
classification in heading 8519 – majority of MS,
classification in other headings – it was mentioned that headings 8517 and 8527
might merit consideration)
The classification will be examined further (a file will be opened).
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The product "Z"
MS that issued several BTIs for this product informed on general practice for classification:
-
if complete product – classification in heading 8521
-
if without hard disc – classification in heading 8522 as a part (but if capable of
performing reproducing function even without hard disc – classification in heading
8521).
MS concerned by the letter of the importer informed that their product is without hard disc.
Another MS informed that they are currently examining a similar issue (xx TV) – streamer
taking data from iTunes and transferring them to be shown in suitable format on TV with hard
disc, no modem. The importer has suggested classification in heading 8517. MS still considering
the classification.
It was mentioned that this issue is also linked to the case concerning the classification of
Incomplete recording and reproducing apparatus (doc. TAXUD/3615/2006) previously presented
by one MS.
MS informed that its BTI (classification in heading 8471) referred to in the note from the
importer is no longer valid.
With regard to the classification of the different configurations the following views were
expressed:
1)
Complete product containing electronics + hard disc:
classification in heading 8471 – no MS,
classification in heading 8521 – most MS.
Commission will consider if it is necessary to open a file (to be checked with MS if their
product is similar and if it is necessary to open a separate file).
2)
Device without a hard disc
The issue will be further examined in relation to the "Incomplete recording and
reproducing apparatus file (doc. TAXUD/3615/2006)". No MS would classify the product
in heading 8471 but divergent views with regard to headings 8521 and 8522.
3)
Hard disc only
No need to discuss this issue as there are no doubts concerning the classification (heading
8471).
Classification of Quads:
Chair informed MS on note from OLAF (Mutual assistance), concerning headings 8703 and
9501.
MS were reminded to follow recently published CN Explanatory Notes on "quads" (Official
Journal C 164, 18/07/2007 p. 0003 – 0004). It was summarised that the search in the EBTI
database showed that some BTIs dated after the publication do not take into account the criteria
"towing capacity of a non-braked trailer of twice their own weight or more". Already before the
meeting, MS had been requested by email to check their BTIs and to make sure that the technical
information provided by industry, when applying for the BTI, is correct.
Some MS informed the Committee that they face significant difficulties when obtaining
technical information (existence of contradictory data-sheets, absence of the tyres at the time of
importation that can have impact, etc.)
Page 9 of 18
Some MS suggested to reconsider the speed capacity of 25 km/h as referred to in the CN
Explanatory Notes for 8701 90 11 to 8701 90 50. The Chair noted the reference in the HS
Explanatory Notes to the presence of a power-take off for driving machines such as threshers and
circular saws.
One MS raised a question if the type of the surface needs to be taken into consideration when
examining the "towing capacity of a non-braked trailer". It was stated that neither CNEN nor the
ECJ court ruling concerning this type of vehicle specifies this precondition.
Classification of All Terrain Vehicles having holes instead of hooks:
One MS sent an email to other MS, inviting them to send their comments on the classification of
a particular type of vehicle. Responses received from other MS showed that the views are not
entirely clear. The main question is how to distinguish between vehicles of CN codes 8701 90 11
– 8701 90 50 (Agricultural and forestry tractors) and CN code 8701 90 90 (Other). See previous
point. MS that presented the case was invited to prepare a draft regulation covering both types.
Multipurpose vehicles (interpretation of the text of HS Explanatory Notes to headings 8703
and 8703:
Chair informed that one MS sent a note concerning the interpretation of French versus English
text of the HS Explanatory Notes. The issue is to be dealt with by the WCO Sector.
Classification of "Floor standing tidy": One MS informed that there are divergent views on
how to classify a so-called "floor standing tidy" made of wood and textile (using GIR 3 b) or
GIR 3 c). The question is which material confers the essential character. The issue is linked to
recently published CN Explanatory Notes on tables (can they be used by analogy?). MS
concerned will consider an official submission of the case. Another MS reminded the Committee
that a similar case concerning beds made of metal and textile has already been discussed by the
Committee.
Vehicles for disabled persons: MS concerned informed that this issue had been resolved and
classification in heading 8713 will be followed by the other MS.
Electro-scooters: Court case pending in one MS. Another MS, which has already expressed an
interest in having an autonomous duty suspension, will submit a formal request to DG TAXUD
for such a measure.
Plywood (anti-dumping): One MS sent an email to other MS inviting them to comment on the
classification of plywood (covered by antidumping measure or not?). In the meantime, DG
TRADE confirmed that the product should be covered by the antidumping measure. However,
taking into consideration divergent interpretations, it was suggested to clarify the text at 10 digit
level in TARIC.
Set top boxes: Some MS raised the issue of publication of the CN Explanatory Notes explaining
the difficulties they encounter in practice. Chair informed that the publication of the CN
Explanatory Notes was planned to be accompanied by the introduction of the autonomous duty
suspension on these products. However, DG TAXUD was aware of the opposition by a number
of MS to an autonomous duty suspension. Chair reminded MS not to issue any contradictory
BTIs and to follow the text that had been agreed upon and had been made public in the Annex to
the report of the respective meeting.
One MS raised the question of the absence/presence of software (linked to camcorder issue, ECJ
court rulings C-208/06 and C-209/06 - Medion/Canon). Chair concluded that the question of the
absence/presence of software in this case needs further examination.
MCPs (multichips): Chair informed that European industry had sent a note requesting an
expansion of the current definition of multi-chips for HS 2012. DG TAXUD informed European
Page 10 of 18
industry of the timing issue and of the technical concerns expressed by both MS and within DG
TAXUD on the proposed expansion of heading 8542.
Photomasks: One MS presented this case as there are divergent BTI among MS for this type of
product. Two MS issued BTIs in Chapter 37. Another MS had issued BTIs in heading 9010 and
replaced that BTI, due to the change of the structure of the HS, with one in heading 8486. The
latter MS does not consider these products to be finished ones and, therefore, classification in
Chapter 37 is excluded.
This issue was also discussed at the meeting of AGRI/CHEM sector with the conclusion that,
before 2007, these products should have been classified in Chapter 37 and, after 2007, in heading
8486. However, the question as to the legal reasoning for this conclusion is still open as there
were no relevant changes in the nomenclature for Chapter 37.
The issue will be further co-ordinated between the sectors. If necessary, a measure for vote will
be drafted.
High speed camera:
MS concerned will continue in bilateral contacts. They will inform the COM if further discussion
in the Committee is needed.
Hand-held devices (iPod):
One MS has expressed concerns with regard to a ruling in another MS. At the meeting, it
requested that this issue be solved by the December meeting.
COM is currently examining the impact of the decision issued by the Appeals Commissioners in
one MS. One option is to prepare a draft decision invalidating the BTI that was issued following
this decision.
This issue is linked to general "hand-held devices classification issue" (divergent BTI existing).
The Chair also stated that, based on the description in a BTI, it is very often difficult to identify a
product.
CN Explanatory Notes versus National Court Rulings:
One MS informed on problems in applying CN Explanatory Notes if a contradictory national
court ruling exists. Official note will be submitted.
Blind rivets nuts:
EUROSTAT was asked to create a statistical line, nevertheless a search in the EBTI database
showed divergent classification in MS (7318 16 x 7318 19). One MS mentioned that CN code
8308 20 00 could also merit consideration.
Samples were circulated among MS and MS were asked to consider the situation and inform the
COM accordingly.
Page 11 of 18
Antidumping issues:
MS asked about the status of some antidumping classification related issues. The chair explained
the procedures that have to be followed (review, notice, investigation, publication of Council
regulation) and provided MS with the following information for concrete cases:
Ring-binder mechanism: Discussion between DG TRADE and Legal Service resulted in a
decision to deal with the issue as a circumvention review. (To make a review in order to change
product scope was refused for legal reasons.). The notice should be published in next weeks. An
investigation will follow, results will not be available before spring/summer 2008.
One MS informed about the problem with these products which is linked to an antidumping
measure (Regulation 976/2002 of 4 June 2002). Divergent opinion exists at 10 digit level - 8305
10 00 19 x 8305 10 00 90 . They asked to solve the issue as soon as possible.
Hand pallet trucks: Review was published in OJ C 184 on 7 August 2007. Result possibly in
spring 2008 with possible retroactive effect.
Castings (malleable/non-malleable): A scope review is likely to be made (still to be started). Will
be followed by an investigation, with possible results in spring/summer 2008.
Report from Working group of AGRI/CHEM Sector:
COM reported on the results of the discussion on some overlapping files in the working group of
the AGRI/CHEM sector.
Impregnated papers: Two samples were circulated. Chapters that merit consideration are
Chapters 39 and 48. Note 2g) to Chapter 48 and WCO classification opinion for subheading
3921 90 where the term "fracture" is used (Sheets, consisting of paper heavily impregnated with
melamine resin, which fracture on folding due to their brittle nature and which have lost the
essential character of paper, used in the manufacture of laminates.) were referred to during the
discussion. MS would tend to classify the samples provided in Chapter 39. However, samples
will be sent to a laboratory in order to have more complete information. The question related to
potential WCO/WTO disputes.
Rolls and sheets of polarising material: Even if being imported in the form of rolls,
classification in Chapter 90 (also as plates or sheets) is not excluded.
ACF tape: Headings that merit consideration are headings 3920 and 8536. Majority of MS
stated that this product should be classified in heading 3920. MS concerned (had requested a
measure in case of classification in heading 8536) stated that if majority agrees with
classification in heading 3920, they can follow the majority and they do not need a measure.
Issue can be closed by a statement at the next meeting.
Electronic cigarette: see point 4.1.
Gas pipes:
One MS approached the COM with a question concerning the classification of gas pipes welded pipes (difference between 7306 10 11 and 7306 30 51- 7306 30 59). Other MS were
consulted on this issue and the information will be passed to MS concerned. MS will continue in
bilateral contacts and will inform the COM if further examination needed.
Planning 2008:
Meetings:
Chair informed that meetings (of 2-3 days at the end of the week, preceded by 2-3 days of
working group) are envisaged for weeks starting on:
- 18 February
Page 12 of 18
- 14 April
- 30 June
- 22 September
- 8 December.
The need for sufficient warning before the meeting was acknowledged.
Project groups: Chair informed that budget from Customs 2007 for 2 further project group
meetings is still available. Depending on the outcome from the previous meetings, they could
take place before March 2008. Apart from that, organisation of a new project group (dealing with
hand-held devices and other items from the list of pending cases) is foreseen. MS were asked to
indicate who is interested in hosting and participating in the project group.
Access to documents:
Chair reminded the Committee about Regulation (EC) No 1049/2001 of the European Parliament
and of the Council of 30 May 2001 regarding public access to European Parliament, Council and
Commission documents. Access to TAXUD documents has always to be requested via COM.
Page 13 of 18
ANNEX I
List of Participants
432nd meeting of the Customs Code Committee
Tariff and Statistical Nomenclature Section
(Mechanical/Miscellaneous Sector)
held in Brussels on 19 October 2007.
Chairman:
Mr. Foltmar
Commission:
Ms. Procházková, Ms. Dulguerova
Member States
Authorities or bodies represented by:
AUSTRIA
BELGIUM
BULGARIA
CYPRUS
CZECH REPUBLIC
DENMARK
ESTONIA
GERMANY
FINLAND
FRANCE
GREECE
HUNGARY
IRELAND
ITALY
LATVIA
LITHUANIA
LUXEMBOURG
MALTA
THE NETHERLANDS
POLAND
PORTUGAL
ROUMANIA
SPAIN
SLOVAKIA
SLOVENIA
SWEDEN
UNITED KINGDOM
Finanzministerium
Ministerie van Financiën/ Douane en accijnzen
National Customs agency
Ministry of Finance
General Directorate of Customs
Ministry of Taxation
Tax- and Customs department
Bundesministerium der Finanzen
National Board of Customs
DGDDI
Ministry of Economy and Finance
Ministry of Finance
Revenue Commissioners
Agenzia delle dogane
State Revenue Service
Customs department
Ministerie van Financiën/ Douane en accijnzen (Belgium)
HM Customs and Excise (United Kingdom)
Ministerie van Financiën / Belastingdienst / CPP
Ministry of Finance
Ministério das Finanças, DGAIEC
National Customs Authority of Roumania
La Representación permanente de España
Customs Administration
Ministry of Finance
Swedish Customs
HM Customs and Excise
Observers:
TURKEY
Page 14 of 18
ANNEX II
Draft classification regulation: Excavator rotary head slewing crown
Description of the goods
Classification
(CN code)
Reasons
(1)
(2)
(3)
8483 90 89
Classification is determined by
General Rules 1 and 6 for the
interpretation of the Combined
Nomenclature, Note 2 (a) to Section
XVI [of the Combined Nomenclature]
and [by] the wording of CN codes
8483, 8483 90 and 8483 90 89.
A slewing ring, consisting of two
concentric forged steel rings, one of
which has teeth cut into it.
The rings are capable of rotation
when separated by rows of steel ball
bearings.
The steel ring with teeth provides
rotational torque transfer.
This product is designed to be
incorporated in an excavator.
As the slewing ring, considering its
function, belongs to goods included in
a heading of Chapter 84, classification
under heading 8431 as part of an
excavator is excluded.
It is not to be considered as "gears or
gearing" of subheading 8483 40
because it consists of a single toothed
ring.
The turning (slewing) motion,
provided by the teeth, determines the
function of the product and, therefore,
the slewing ring is to be classified as a
transmission
element
presented
separately under subheading 8483 90
89.
Page 15 of 18
ANNEX III
Draft CN Explanatory Notes: Optical fibre cables
Explanatory Notes to the Combined Nomenclature of the European Communities
(2007/C …../..)
Pursuant to Article 9(1)(a), second indent, of Council Regulation (EEC) No 2658/87 of 23 July
1987 on the tariff and statistical nomenclature and on the Common Customs Tariff( 1 ), the
Explanatory Notes to the Combined Nomenclature of the European Communities(2) are amended
as follows:
On page 349, the following text is inserted:
"8544 70 00
Optical fibre cables
This subheading also includes optical fibre cables, designed for
example for telecommunication use, made up of optical fibres
individually coated with a dual layer of acrylate polymer placed in a
protective casing. The coating consists of an inner sheath in soft
acrylate and an outer sheath of hard acrylate, the latter being coated
by a layer of various colours.
The coating of the individual optical fibres provides protection and
structural integrity, for example by protecting the individual fibres
against fracture.
3
1
2
5
4
Page 16 of 18
1. Optical Fibre Core (Glass Fibre Core)
2. Optical Fibre Cladding (Glass)
3. Inner Sheath of Soft Acrylate Coating
4. Colour Coding (ColourLock) Identification
5. Outer Sheath of Hard Acrylate Coating"
Page 17 of 18
ANNEX IV
Draft classification regulation: Trikes
Description of the goods
Classification
(CN-code)
Reasons
(1)
(2)
(3)
A three-wheeled vehicle, so-called
‘Trike’, with spark-ignition internal
combustion
reciprocating
piston
engine of a cylinder capacity of 1584
cm³.
8703 23 19
Classification is determined by
General Rules 1 and 6 for the
interpretation of the Combined
Nomenclature and by the wording of
CN codes 8703, 8703 23 and 8703 23
19.
The vehicle has no bodywork and is
designed to transport two persons.
It is equipped with a handle-bar and a
motorcycle-type steering mechanism.
The vehicle is also equipped with a
gearbox having four forward gears, a
reverse gear, and a differential.
Page 18 of 18
Although the vehicle is steered by
means of a handle-bar and has the
appearance of a motorcycle, it cannot
be considered as a motorcycle of
heading 8711, because of the presence
of the reverse gear and the differential.
Therefore, the product is to be
classified as a motor vehicle of a
simpler construction, designed for the
transport of persons, of heading 8703
(see the HS Explanatory Notes to
heading 8703, second paragraph).