With the Implementing Regulations (EU) No 2017/1983, the Commission establishes the classification of unprocessed boards made of spruce, pine or a mixture of both wood species in the Combined Nomenclature (CN). They should therefore in principle be classified under subheading 4412 99 85 as’similar plywood’ with a current duty rate of 10 % in third countries.
Unprocessed boards other than plywood, plywoods and similar bearing timbers
This affects goods in the form of an unprocessed board with a width of about 125 cm, a thickness of about 7.5 cm and a length of about 2,000 cm. They are produced by gluing veneer boards made of spruce, pine or a wood mixture of both types.
They are aligned in such a way that the direction of the wood fibres is the same for all layers. A rectangular arrangement of some layers is also possible. They are bonded with a phenol-formaldehyde glue by means of high-temperature pressing. The corners and edges of these unprocessed boards are waxed.
The layers of veneer used to produce the product have an original thickness of 2.8 to 3.2 mm and a density of 445 kg/m3 (spruce veneer) and 500 kg/m3 (pine veneer). After pressing, the individual layers of the end product have a thickness of about 2.75 mm and the density of the end product is generally between 540 kg/m3 (spruce veneer) and 620 kg/m3 (pine veneer).
A classification in heading No 4413 as “compacted wood in blocks, boards, boards or profiles” is excluded, since the density would only be increased by 24 % by pressing and the surface of the fabric would remain soft.
Classification in heading 4418 as’joinery and carpentry work, including composite panels with cavity centre layers, composite floor panels, shingles of wood’ is also excluded, since the goods cannot be regarded as wooden works used for construction purposes in the form of composite goods or recognisably dismantled individual parts. It was intended for general use and had no objective characteristics according to which it would be recognizably intended for carpentry or carpentry work.
The product should therefore be classified under CN code 4412 99 85 as other similar plywood.
Validity for similar goods
The classification regulations only apply to goods which are identical to the above-mentioned goods, but could be used as an aid to classify similar goods.
Businesses should now verify whether their imports are affected by this Regulation. For example, binding tariff information (vZTA) issued to them could have become invalid. Incorrect classification always carries the risk of criminal or fine-law consequences.
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