COMMISSION IMPLEMENTING REGULATION (EU) 2023/1427
of 4 July 2023
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of the goods |
Classification (CN code) |
Reasons |
(1) |
(2) |
(3) |
Flat rolled sheets of non-alloy steel, of a width between 1 060 and 1 250 mm, presented wound on spools. The sheets have several coatings on each side. The coating in contact with the steel is aluminium-zinc (sheets are hot-dip galvanized and thickness of an Al-Zn layer on both sides is approximately 4 μm). This coating gives the steel greater resistance to atmospheric corrosion. Afterwards, the sheets are prepainted. They are coated on one side with a primer polymeric painting (of a thickness of approximately 5 μm) and with a top polymeric painting (of a thickness of approximately 16 μm). On the other side, there is an exterior epoxy polymeric painting (of a thickness of approximately 5 μm). The sheets are used in the construction industry. |
7210 70 80 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XV, Note 1 (k) to Chapter 72 and by the wording of CN codes 7210 , 7210 70 and 7210 70 80 . Given its objective characteristics and properties, the goods meet the terms of heading 7210 , which covers flat-rolled products that are clad, plated or coated. For the purpose of the subheadings of heading 7210 , products subjected to more than one type of coating, plating or cladding are to be classified according to the last process (see the Harmonized System Explanatory Notes to heading 7210 , Subheading Explanatory Notes). The sheets are therefore to be classified under CN code 7210 70 80 as flat-rolled products of non-alloy steel, of a width of 600 mm or more, painted, varnished or coated with plastics. |