Taux préférentiels
54
origines disponibles
Ce chapitre ne couvre que les produits ceramiques qui ont ete cuits (calcines). Il distingue les produits ceramiques non refractaires (positions 6904 a 6914) des produits refractaires (positions 6901 a 6903). Les produits ceramiques refractaires sont ceux dont l'equivalent de cone pyrometrique (PCE) est d'au moins 1500 degres Celsius pour les produits siliceux et d'au moins 1000 degres Celsius pour les autres produits. Le chapitre exclut les ouvrages en pierres gemmes (position 7116), les cermets de la position 8113, et les articles des chapitres 91 (horlogerie) ou 97 (objets d'art). Les produits ceramiques peuvent etre vernisses, emailles, decores ou autrement traites en surface.
La présente Section ne comprend pas : a) les marchandises du Chapitre 25 (pierres naturelles à l'état brut) ; b) les papiers et cartons couchés ou imprégnés des n°s 4810 ou 4811 (Chapitre 48) ; c) les tissus enduits, imprégnés ou recouverts des Chapitres 56 ou 59 ; d) les articles du Chapitre 71 (par exemple, la bijouterie de fantaisie) ; e) les outils et parties d'outils du Chapitre 82 ; f) les pierres lithographiques du n° 8442 ; g) les isolateurs électriques (n° 8546) ou pièces isolantes (n° 8547) ; h) les fraises dentaires (n° 9018) ; ij) les articles du Chapitre 91 (boîtes de montres) ; k) les articles du Chapitre 94 (meubles, luminaires, constructions préfabriquées) ; l) les articles du Chapitre 95 (jouets, jeux, articles de sport) ; m) les articles du n° 9602, du n° 9606 (boutons) ou du n° 9614 (pipes à fumer). Les produits céramiques des n°s 6904 à 6914 ne s'appliquent qu'aux ouvrages obtenus par cuisson de matières terreuses ou minérales, y compris la faïence, le grès, la porcelaine et produits similaires.
Source : Commission européenne - Notes explicatives de la NC (NENC) et notes juridiques du Système harmonisé.
810/83
Whereas the Common Customs Tariff annexed to Council Regulation (EEC) No 950/68 (2), as last amended by Regulation (EEC) No 604/83 (3), lists under heading No 69.13 inter alia statuettes and other ornaments, under heading No 97.02, dolls, and under heading No 97.03 inter alia other toys, under heading No 39.07, articles of plastic materials described in heading Nos 39.01 to 39.06, under heading No 44.27 inter alia ornaments or other fancy articles of wood, under heading No 73.40, other articles of iron or steel, and under heading No 83.06 inter alia ornaments of base metal; whereas for the classification of the aforementioned goods the abovementioned headings can be considered; Whereas these goods, because of their design and use, do not possess the essential characteristics of a toy nor, as regards articles 2 to 5, of a doll; whereas the articles mentioned under 1, 2 and 3, under 4, under 5 and under 6 are therefore not excluded, respectively, from Chapters 69, 39 and 44 or from Section XV by virtue of Notes 2 (f) to Chapter 69, 1 (q) to Chapter 39, 1 (o) to Chapter 44 or 1 (m) to Section XV; whereas, nevertheless, in the case of article 6, it does not have the characteristics of an ornament for use indoors similar to knick-knacks or wall ornaments mentioned in subheading 83.06 A of the Explanatory Notes to the Customs Cooperation Council Nomenclature; Whereas their form and decoration give the first five articles in question the character of ornaments; whereas neither their dimensions nor their function as money-boxes have any influence on their character as ornaments; whereas consequently, the first three articles must be classified under heading No 69.13; the fourth in subheading 39.07 B V d), and the fifth in subheading 44.27 B; whereas the sixth article, which can be treated in the same way as boxes, cases, cachou boxes and other containers referred to in paragraph (B) (3) of the Explanatory Note to the Customs Cooperation Council Nomenclature relating to heading No 73.40, must be classified under that heading in subheading B; 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: 6913.
810/83
Whereas the Common Customs Tariff annexed to Council Regulation (EEC) No 950/68 (2), as last amended by Regulation (EEC) No 604/83 (3), lists under heading No 69.13 inter alia statuettes and other ornaments, under heading No 97.02, dolls, and under heading No 97.03 inter alia other toys, under heading No 39.07, articles of plastic materials described in heading Nos 39.01 to 39.06, under heading No 44.27 inter alia ornaments or other fancy articles of wood, under heading No 73.40, other articles of iron or steel, and under heading No 83.06 inter alia ornaments of base metal; whereas for the classification of the aforementioned goods the abovementioned headings can be considered; Whereas these goods, because of their design and use, do not possess the essential characteristics of a toy nor, as regards articles 2 to 5, of a doll; whereas the articles mentioned under 1, 2 and 3, under 4, under 5 and under 6 are therefore not excluded, respectively, from Chapters 69, 39 and 44 or from Section XV by virtue of Notes 2 (f) to Chapter 69, 1 (q) to Chapter 39, 1 (o) to Chapter 44 or 1 (m) to Section XV; whereas, nevertheless, in the case of article 6, it does not have the characteristics of an ornament for use indoors similar to knick-knacks or wall ornaments mentioned in subheading 83.06 A of the Explanatory Notes to the Customs Cooperation Council Nomenclature; Whereas their form and decoration give the first five articles in question the character of ornaments; whereas neither their dimensions nor their function as money-boxes have any influence on their character as ornaments; whereas consequently, the first three articles must be classified under heading No 69.13; the fourth in subheading 39.07 B V d), and the fifth in subheading 44.27 B; whereas the sixth article, which can be treated in the same way as boxes, cases, cachou boxes and other containers referred to in paragraph (B) (3) of the Explanatory Note to the Customs Cooperation Council Nomenclature relating to heading No 73.40, must be classified under that heading in subheading B; 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: 6913.
810/83
Whereas the Common Customs Tariff annexed to Council Regulation (EEC) No 950/68 (2), as last amended by Regulation (EEC) No 604/83 (3), lists under heading No 69.13 inter alia statuettes and other ornaments, under heading No 97.02, dolls, and under heading No 97.03 inter alia other toys, under heading No 39.07, articles of plastic materials described in heading Nos 39.01 to 39.06, under heading No 44.27 inter alia ornaments or other fancy articles of wood, under heading No 73.40, other articles of iron or steel, and under heading No 83.06 inter alia ornaments of base metal; whereas for the classification of the aforementioned goods the abovementioned headings can be considered; Whereas these goods, because of their design and use, do not possess the essential characteristics of a toy nor, as regards articles 2 to 5, of a doll; whereas the articles mentioned under 1, 2 and 3, under 4, under 5 and under 6 are therefore not excluded, respectively, from Chapters 69, 39 and 44 or from Section XV by virtue of Notes 2 (f) to Chapter 69, 1 (q) to Chapter 39, 1 (o) to Chapter 44 or 1 (m) to Section XV; whereas, nevertheless, in the case of article 6, it does not have the characteristics of an ornament for use indoors similar to knick-knacks or wall ornaments mentioned in subheading 83.06 A of the Explanatory Notes to the Customs Cooperation Council Nomenclature; Whereas their form and decoration give the first five articles in question the character of ornaments; whereas neither their dimensions nor their function as money-boxes have any influence on their character as ornaments; whereas consequently, the first three articles must be classified under heading No 69.13; the fourth in subheading 39.07 B V d), and the fifth in subheading 44.27 B; whereas the sixth article, which can be treated in the same way as boxes, cases, cachou boxes and other containers referred to in paragraph (B) (3) of the Explanatory Note to the Customs Cooperation Council Nomenclature relating to heading No 73.40, must be classified under that heading in subheading B; 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: 6913.