autres plaques et films dont la dimension d'au moins un côté excède 255|mm

2017/2246

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2 to Chapter 37 and by the wording of CN codes 3701 and 3701 30 00 . The product has the objective characteristics of an unexposed photographic plate covered with photosensitive material. Note 2 to Chapter 37 defines the word ‘photographic’ as related to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces. The photographic plates of Chapter 37 are those with one or more layers of any emulsion sensitive to light or other forms of radiation having sufficient energy to cause the necessary reaction in photon (or photo) sensitive materials, i.e. radiation of a wavelength no longer than approximately 1 300 nm in the electromagnetic spectrum (including gamma-rays, ultra-violet and near- infrared radiation) as well as particle (or nuclear) radiation, whether for reproduction in monochrome or colour (see also the Harmonized System Explanatory Notes (HSEN) to Chapter 37). The wavelength of radiation sensitivity of the sensitised layer of these plates (830 nm) falls within the range of accepted wavelengths of heading 3701 . Classification under CN code 8442 50 00 as printing plates is consequently excluded as sensitised plates of heading 3701 are excluded from heading 8442 (see also the HSEN to heading 8442 , item (B) and HS Classification Opinion 3701.30/1 of 2015). The plates are therefore to be classified under CN code 3701 30 00 as other photographic plates, with any side exceeding 255 mm. Documented CN 2026 code: 37013000.