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Vue d'ensemble Nomenclature douanière Guide de classement RTC Règlements de classement EU Jurisprudence CJUE - Classement tarifaire Market Intelligence Origine des marchandises Export Control Calculateur MACF Vérificateur EUDR ClassifyAI SH Valeur en douane Incoterms® 2020

Classement tarifaire

Nomenclature douanière

Guide de classement

Règlements de classement EU

Jurisprudence CJUE - Classement tarifaire

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Décisions officielles de classement tarifaire publiées par la Commission européenne

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Nomenclature douanière

25 000+ codes

RTC

1 000 000+ BTI

Guide de classement

1 095 HS4

5 Règlements

An article in a form of an unworked board with a width of approximately 125 cm, a thickness of approximately 7,5 cm and a length of approximately 2 000 cm. It is made by gluing together veneer layers of spruce, pine or mixtures of both types of wood layers. The veneer layers are positioned in such a way that the direction of the wood fibres is the same in all layers. Some layers may also be positioned perpendicularly. The individual layers are bonded together by a phenol-formaldehyde adhesive du

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 4412 , 4412 99 and 4412 99 85 . The article is similar laminated wood as defined by heading 4412 (see also the Harmonised System Explanatory Notes (HSEN) to heading 4412 , third paragraph). Classification under heading 4413 is excluded as the article does not comply with the definition of ‘densified wood’ in Note 2 to Chapter 44 because the pressing to which it is subjected increases its density by 24 % only and the article's surface remains soft, as is evident by a physical examination of the article. Classification under heading 4418 is also excluded, as the article is not identifiable as woodwork, used in the construction of buildings, in the form of assembled goods or as recognisable unassembled pieces (see also the HSEN to heading 4418 , first paragraph). It is of general use and it does not have any objective characteristics which would make it recognisable as builders' joinery and carpentry of wood. The article is therefore to be classified under CN code 4412 99 85 as other similar laminated wood. Documented CN 2026 code: 44124900, 4412. Commission 2026 transposition note: 4412 49 00 Modification of structure of heading 4412.

27 oct. 2017

Panel (so-called ‘waterproof plywood’) made of thirteen sheets of wood glued together with a glue resistant to boiling water. The sheets are disposed so that the grains of successive layers are at an angle. The inner sheets are less than 2 mm thick. The two outer sheets are less than 1 mm thick and are made of poplar covered with a polymer coating for insulation. The panel's density is of 0,5 g/cm 3 . The panel is used in construction, for example, for concrete shuttering.

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 4412, 4412 32 and 4412 32 10. Classification under heading 4413 as densified wood is excluded as the panel has not been chemically or physically treated to increase its density or hardness and improve its mechanical strength or resistance to chemical or electrical agencies (see also the HS Explanatory Notes to heading 4413). The panel is considered to be plywood as it consists of several sheets of wood glued and disposed one on the other so that the grains of successive layers are at an angle (see also the HS Explanatory Notes to heading 4412, point (1)). The panel is therefore to be classified under CN code 4412 32 10 as other plywood with at least one outer ply of non-coniferous wood. Documented CN 2026 code: 44123320, 4412. Commission 2026 transposition note: 4412 33 20 Modification of structure of heading 4412.

26 nov. 2012

Three-layered fir-wood panel with overall dimensions of 1 000 × 500 × 27 mm. The outer layers are 8,5 mm thick and consist of timber pieces glued edge-to-edge running parallel to one another. The core layer, perpendicularly placed to the vein of the outer layers, is 10 mm thick and consists of timber pieces (blocks/laths) glued edge-to-edge running parallel to one another. The outer layers and the edges are coated with resin.

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 4412, 4412 94 and 4412 94 90. Classification under heading 4418 as carpentry of wood, more specifically as shuttering for concrete constructional work, is excluded, as the product does not have any characteristics other than the coating of resin, enabling it to be identified as being designed for constructional purposes. See also the Harmonised System Explanatory Notes to heading 4418 (in particular the last sentence of paragraph 3). The intended use for construction shuttering is therefore not inherent to the product. Consequently, the product does not have the objective characteristics and properties to be classified under heading 4418. Given its characteristics, the product is to be classified under CN code 4412 94 90 as other blockboard, laminboard and battenboard (see also the Harmonised System Explanatory Notes to heading 4412, (3)). Documented CN 2026 code: 44125900, 4412. Commission 2026 transposition note: 4412 59 00 Modification of structure of heading 4412.

9 avr. 2010

Item 2: Flooring panel composed of three layers of wood (total thickness of 7 mm): the top layer is made of two rows of strips of oak with a thickness of 0,6 mm; the middle layer is made of high-density fibreboard, and is tongued and grooved (‘lock system’); the base layer is made of coniferous wood (thickness 0,6 mm)

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 4412, 4412 99 and 4412 99 40. The top layer of the product is considered to be a thin veneer within the meaning of the HS Explanatory Notes to heading 4412 and the CN Explanatory Notes to heading 4412. Documented CN 2026 code: 44129290, 4412. Commission 2026 transposition note: 4412 92 90 Modification of structure of heading 4412

22 juil. 2005

Seven-ply panel, from 1 981 to 2 400 mm long, from 762 to 1 220 mm wide, and about 44 mm thick, consisting of a blockboard-type core between two panels of three-ply plywood; the seven- ply panel, which has two long edges (possibly veneered) and one or both short edges possibly veneered consisting primarily of a single piece of timber known as a ‘lipping’, has not undergone any further working

Whereas, in order to ensure uniform applicaton of the nomenclature of the Common Customs Tariff, provisions must be laid down concerning the tariff classification of a seven-ply panel from 1 981 to 2 400 mm long, from 762 to 1 220 mm wide and about 44 mm thick, consisting of a blockboard core between two panels of three-ply plywood, this seven-ply panel, which has the two long edges (possibly veneered) and one or both short edges (possibly veneered) consisting primarily of a single piece of timber known as a 'lipping', has not undergone any further working; Whereas heading No 4412 of the Common Customs Tariff annexed to Council Regulation (EEC) No 950/68 (1), as last amended by Regulation (EEC) No 3129/86 (2), covers inter alia plywood, blockboard, laminboard, battenboard and similar laminated wood products (including veneered panels and sheets) and heading No 44.23 covers builders' carpentry and joinery; whereas those headings come into consideration for classification of the panel in question; Whereas the panel in question has no feature, apart from its rectangular shape and thickness, to indicate that it will be used as a door; whereas the rectangular shape and thickness are not in themselves sufficient to justify application of General Rule No 2 (a) for interpretation of the Common Customs Tariff nomenclature (articles incomplete or unfinished), since in particular the panel may be used as it stands for purposes other than the manufacture of a door; whereas the panel has therefore not been sufficiently worked to justify classification in heading No 44.23 as an unfinished door; whereas consequently it must be classified in heading No 4412; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Common Customs Tariff Nomenclature, Documented CN 2026 code: 4412.

15 déc. 1986