|
15.9.2020 |
EN |
Official Journal of the European Union |
C 305/2 |
Explanatory Notes to the Combined Nomenclature of the European Union
(2020/C 305/02)
Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:
On page 304,
in the explanatory note to heading ‘7210 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated’, the following text is added:
‘This heading also includes thin, surface finished, flat steel sheets for whiteboards (see also Explanatory notes to heading 9610).’
On page 304,
in the explanatory note to heading ‘7212 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated’, the following text is added:
‘This heading includes thin, surface finished, flat steel sheets for whiteboards (see also Explanatory notes to heading 9610).’
On page 419, after the Explanatory note to subheading 9609 20 00, the following text is added:
‘9610 Slates and boards, with writing or drawing surfaces, whether or not framed
This subheading does not cover thin, surface finished, flat steel sheets with straight edges. On one side, the sheets are varnished to protect their surface. On the other side, the sheets are coated with special polymer coatings, which allow multiple writing and wiping. The sheets do not have a backing, are not framed or stiffened and do not have holes. They are designed for skeleton whiteboards (can be bound in a frame, placed on a stiffening plate, equipped with elements enabling them to be hung on a wall or placed on a stand) or can be used as frameless whiteboards (which can, for example, be glued to a wall).
The sheets are flat rolled products as defined in Note 1(k) to Chapter 72, which are surface finished (coated) (see the HS Explanatory Notes to Chapter 72 part (IV) point (C)(2)(d)(v)), with no additional elements. Consequently, they are to be classified according to their constituent material under headings 7210 or 7212 (depending on the dimensions of the sheet).’
(1) 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).