Ouvrages en fils de fer ou d'acier

2025/2380

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7326 and 7326 20 00. The article is an important component of the electric grill. It is intended to support and hold the heating element in place, thereby ensuring consistent and even heat distribution across the cooking surface/grate, reducing the risk of electrical hazards and extending the lifespan of both the heating element and the grill. Nevertheless, based on its objective characteristics, the article is not identifiable as being a part suitable for use solely or principally with electrothermic appliances of heading 8516. Classification under heading 8516, as a part of the electric grill is therefore excluded. (See also the judgment of the Court of Justice of the European Union of 19 July 2012 in Case C-336/11, Rohm & Haas Electronic Materials CMP Europe GmbH and Others, ECLI:EU:C:2012:500, paragraphs 34 and 35.) Consequently, the steel bracket is to be classified according to its constituent material, under heading 7326, as other article of iron or steel. The product is therefore to be classified under CN code 7326 20 00, as an article of iron or steel wire. p. 8); p. 9); p. 3); p. 35); p. 18); p. 33); p. 15); p. 5); p. 1); p. 51); p. 1); p. 3); p. 1) p. 43) p. 5). p.1) p.6) p.21) Implementing Regulation (EU) 2018/553 of p. 4) p. 1) (repealing 1 item of the Regulation) (repealing item 5 of the Regulation) (repealing item 7 of the Regulation) p. 22); p. 9); p. 5); p. 9); p. 12); p. 17); p. 9); p. 12); p. 27); p. 3); p. 37); p. 18); p. 3); p. 45); p. 34); p. 1); p. 1); p. 1) p. 29) p. 3) p 1) p 1) p 1) p. 7) p. 1) p. 16) p.1) p 3) p. 5) p. 21-22) Documented CN 2026 code: 73262000, 1999, 2003, 2005, 2006, 2009, 2010, 2013, 2014, 2015, 2017, 2019, 2020, 2022, 1989, 1990, 1991, 1992, 1993, 2007, 2011, 2018, 2023, 2024, 2025.

2017/2248

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7326 and 7326 20 00 . Classification under heading 7312 as stranded wire, ropes, cables, plaited bands, slings and the like is excluded because the article is not closely twisted (see also Harmonized System Explanatory Notes to heading 7312 , first paragraph and the Explanatory notes to the Combined Nomenclature to subheadings 7312 10 61 to 7312 10 69 ). It only becomes closely twisted when mounted on the telegraph pole. The article is therefore to be classified under CN code 7326 20 00 as other articles of iron and steel wire. Documented CN 2026 code: 73262000.

1030/86

Whereas, in order to ensure uniform application of the nomenclature of the Common Customs Tariff, provision must be made for the classification of a key-ring consisting of a small nickel-plated steel chain approximately 3 cm in length, with, at one end, a ring of the same metal that can be opened and closed and at the other a small protective cover of plastic material (approximately 5 × 2,5 cm) containing a miniature address book, the cover of which bears a promotional message; Whereas the Common Customs Tariff annexed to Council Regulation (EEC) No 950/68 (3), as last amended by Regulation (EEC) No 3679/85 (4), lists within heading No 73.40 other articles of iron or steel and within heading No 48.18, amongst other things, registers, exercise books, note-books, memorandum blocks, order books, receipt books and diaries; whereas these headings may be taken into consideration in classifying the goods in question; Whereas the key-ring is a composite article; whereas the address book is too small to be of practial use; whereas the ring and small chain, of nickel-plated steel, give the article, having regard to its normal use, its essential character within the meaning of General Rule 3 (b) for the interpretation of the nomenclature of the Common Customs Tariff; whereas the key-ring should therefore be classified within subheading 7326 20 00; 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: 73262000.

HARK GmbH & Co KG Kamin- und Kachelofenbau contre Hauptzollamt Duisburg

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SIA Kurcums Metal contre Valsts ieņēmumu dienests

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