Cellular

Direktor na TD Mitnitsa Ruse pri Agentsia „Mitnitsi“ v „Kronospan Bulgaria“ EOOD

On those grounds, THE GENERAL COURT (Second Chamber, sitting with five Judges) hereby rules: The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, in the version resulting from Commission Implementing Regulation (EU) 2022/1998 of 20 September 2022, must be interpreted as meaning that a composite good consisting of a layer of decorative paper impregnated with thermosetting resins and two surface layers of pure resin which is not fully cured, used for coating boards in multi-layer and short-cycle hot presses, falls under heading 3921 of that nomenclature, provided that plastics give that product its essential character. Półtorak Hesse Steinfatt Petrlík Dimitrakopoulos Delivered in open court in Luxembourg on 10 June 2026. [Signatures] * Language of the case: Bulgarian.

2141/89

application of the combined nomenclature annexed to the Regulation (EEC) No 2658/87 it is necessary to adopt measures concerning the classification of the following goods: 1 . lightweight panels of rectangular or square shape made up of a plate of expanded polystyrene covered on both sides by a sheet of paper. The total thickness of the paper is less than 10 % of the total thickness of the article; 2 . lightweight panels of rectangular or square . shape made up of a layer of expanded polystyrene covered on both sides by a sheet of white kaolin-coated paper not containing fibres obtained by a mechanical process and weighing more than 150 g/m 2 . The total thickness of the paper is at least 10 % of the total thickness of the article; Whereas the combined nomenclature annexed to the said Regulation (EEC) No 2658/87 - refers under code 3921 11 00 to ‘other plates, sheets, film, foil and strip, of plastics: - cellular: - of polymers of styrene and under code 4810 12 00 to ‘paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, in rolls or sheets, of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres, weighing more than 150 g/m 2 ’; whereas, for the classification of the abovementioned goods, the said CN codes should be taken into consideration; Whereas the abovementioned goods are made up of two different materials and should, pursuant to general rule 3 (b) for the interpretation of the combined nomenclature, be classified according to the material which gives them their essential character; Whereas the said goods can clearly fall only within Chapter 39 or Chapter 48 according to their composition; whereas it seems advisable to distinguish between these two chapters on the basis of the total thickness of the sheets of paper covering both sides of the polystyrene plate or layer in relation to the total thickness of the goods; whereas it is desirable to fix the total thickness of the paper at less than 10 % (classification in Chapter 39) or 10% or more (classification in Chapter 39); Whereas, subject to the provisions of Note 10 to Chapter 39 and Note 7 to Chapter 48, the classification criterion applied in this Regulation remains valid independently, on the one hand, of the type of plastic covered by CN codes 3921 11 00 to 3921 19 90 and, on the other hand, of the type of paper under the appropriate headings in Chapter 48; Documented CN 2026 code: 39211100.