There have been a number of developments in May, ranging from manufacturing discs to mattress supports.
EC Regulation 336/2010 focuses on the classification of certain discs that are used in the manufacture of silicon and semiconductor wafers. The two types of discs are:
A disc of a diameter of approx. 580mm and a thickness of approx. 3mm, consisting of two layers made of polyurethane, one of which has machined grooves, whereas the other has an adhesive coating protected by a detachable plastic sheet (so called ‘polymeric pad’). This has been classified to Commodity (CN) Code 3919.90.00 (“Other flat shapes of plastic”) attracting a duty rate of 6.5% and;
A disc of a diameter of approx. 580mm and a thickness of approx. 2mm, consisting of two layers of synthetic felt, one of them being impregnated with a polymeric binder (polyurethane) (so called ‘poromeric pad’). This has been classified to CN 5911.90.90 “Other straining cloth”) attracting a duty rate of 6%.
Regulation No. 380/2010 concerns the classification of certain types of food supplement tablets that are taken as a preventive treatment against osteoporosis and for reinforcement of the bones. The regulation has classified these supplements to CN 2106.90.92 (“Other food preparations”) attracting a duty rate of 12.8%.
Commission Regulation 465/2010 concerns the classification of certain types of mattress supports. The product in question is: an article with overall dimensions of 197 × 90 × 2 cm consisting of 16 slats of solid wood held together by two bands of textile fixed to the wood by means of metal staples. The slats are not curved, and they are of non-flexible massive pine.
The correct classification for this product is CN 9404.10.00 which attracts a standard duty rate of 3.7%.
Regulation 455/2010 classifies certain “UV-curing” equipment. The product in question is an apparatus consisting of an interchangeable ultra-violet (UV) light source, a reflector, a shutter, an intensity control and a shutter-timer in a casing (so-called ‘UV spot light source’) with overall dimensions of 311 × 160 × 227 mm. The casing is equipped with a carrying handle, controls and fixed light guide. The apparatus is used in a photochemical process, so-called ‘UV curing’, for surface treatment of various photosensitive materials with UV radiation, in particular for the non-mechanical hardening of different materials and coatings, via controlled emissions of UV light. The correct CN Code is 8543.70.90 which attracts a standard duty rate of 3.7%.
International Trade Solutions team of classification experts has over fifteen years experience in customs classification issues. If you have any quesitons about the above developments or any classification issues then contact us on (01905) 619229 or email us at: firstname.lastname@example.org.